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Class Notes for Accountancy at McGill University

CACC 521 Lecture Notes - Lecture 1: Microsoft Powerpoint, Income Statement

Page 1 BYP Collaborative Learning Activity (Chapter 01) Facilitation Notes BYP1-4 The Purpose and Use of Financial Statements Learning Objective: Analyze an income statement. Learning Activity: In t...

Accountancy
CACC 521
Peter E.Caines
CACC 520 Lecture 6: Lesson 6
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Home Office Costs Conditions for deductibility by square footage • Principal place of business • Used exclusive to earn income • Dedicated area in home • Cannot exceed income earned ...

Accountancy
CACC 520
All Professors
CACC 520 Lecture Notes - Lecture 12: Tax Bracket, Fair Market Value, Tax Credit
Premium

Transfer of dividend to spouse • If tax bracket doesn’t change • Spouse gets greater credit Mr. = 30K / Mrs. = Dividend of 5,000 *1.25 Taxable = $6250 Personal Tax credit 11,038 Spouse TC = (11,038 – 6...

Accountancy
CACC 520
All Professors
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