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BU357 (107)

Class Notes for BU357 at Wilfrid Laurier University

Taxation

BU357 Lecture Notes - Lecture 14: Property Income, Proposed Los Angeles Nfl Stadiums

BU357- WEEK 7, LECTURE 2 Chapter 6- Property Income (Investment Income) Property income is return on invested capital Types of income on invested capital: o Interest o Dividends ...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 17: Hectare

BU357- WEEK 9, LECTURE 1 Any housing unit (including up to 1/2 hectare of surrounding land) Ordinarily inhabited As long as youre there one time during the year, stay overnight, and are there during th...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 1: Canada Revenue Agency, International Taxation, Constructive Receipt

BU357- WEEK 1, LECTURE 1 Class notes Concept of income tax came in 1917 as a temporary measure, a ten-page act to fund wars; it was called the Income-War tax act Prior to 1972, capital gains were not ...

Business
BU357
Susan Lade
BU357 Lecture 7: BU357- W4, L1

BU357- WEEK 4, LECTURE 1 Chapter 3 Contd Registered Pension Plans o Defined Benefit Investment risk lies with employer Guarantees a predetermined amount of retirem...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 8: Sole Proprietorship, Capital Asset, Canada Revenue Agency

BU357- WEEK 4, LECTURE 2 Chapter 4: Income from Business: General Concepts and Rules Business Income o Income from a business (sec. 9) What is profit? The role o...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 5: Operating Expense, Capital Cost, Unemployment Benefits

BU357- WEEK 3, LECTURE 1 Stock Options o Goal: have employees think like owners o Two income tax issues arise for employee: Nature of the income inclusion: Is it employment income or ca...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 9: Capital Asset, Life Insurance

BU357- WEEK 5, LECTURE 1 General limitations o 18(1)(a)- o 18(1)(b)- anything capital is not deducted o 18(1)(h)- personal or living expenses not deductible unless considered travel ...

Business
BU357
Susan Lade
BU357 Lecture 10: BU357- W5, L2

BU357- WEEK 5, LECTURE 2 RPP- Paragraph 20(1)(q) o Allows for the deduction for employer contributions to RPP as outlined in s 147.2, Div G o SS147.2(1) deductible contributions ...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 4: Income Statement, Term Life Insurance, Employee Benefits

BU357- WEEK 2, LECTURE 2 Employed vs. Self-Employed Distinction is important for tax reasons because: Deductibility of expenses is more restricted for employees ...

Business
BU357
Susan Lade
BU357 Lecture 3: BU357- W2, L1

BU357- WEEK 2, LECTURE 1 Chapter 2 Looked at Chapter 2, Problem 2 Corporations: Either a resident or a non-resident o Is the corporation a full-time resident under common law? ...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 23: Registered Retirement Income Fund, Life Annuity
Premium

Considerations when choosing an Option o The rate of return o Current and future income needs o Tax that would be payable currently if an annuity or RRIF were not purchased to defer...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 21: Canada Pension Plan, Tax Shelter, Financial Institution
Premium

Registered Retirement Savings Plans (RRSP) RRSP is a tax shelter that gives individual an incentive to save money for his or her retirement years Income earned on contributions is tax free while in...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 20: Withholding Tax, Income Splitting, Tax Rate
Premium

Contribution to Spousal (or Common-law Partner) RRSP Where the individual makes contribution to an RRSP but his or her spouse is the annuitant Attribution on Spousal (or Common-law Partner) RRSP An indivi...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 20: Real Estate Transfer Tax, Income Property, Operating Expense
Premium

Chapter 9 Sources of Income and Deductions in Computing Income Four main sources of income Business income Employment income Property income Capital gain Deductions in Computing Income ...

Business
BU357
Susan Lade
BU357 Lecture Notes - Lecture 19: Deferred Income, Contingent Liability
Premium

Chapter 8 Capital Gains: Business Related Reserves Receiving proceeds of disposition for a property over a period of years Taxpayer can defer a portion of the gain realized by claiming a reasonable reserv...

Business
BU357
Susan Lade
Permachart - Marketing Reference Guide: Security Interest, Consequential Damages, Parol Evidence Rule

TM permacharts S a le s&L e a s e so fG o o d s General Considerations Un...

Accounting
ACTG 2010
All Professors
Permachart - Marketing Reference Guide: Secured Transaction, Chattel Mortgage, Security Interest

permacharts TM S e c u r e dT r a n s a c t io n s Scope ...

Accounting
ACTG 2010
All Professors
Permachart - Marketing Reference Guide: Statement Of Changes In Equity, Retained Earnings, Cash Cash

permacharts MT FINANCIAL STATEMENTS • Financial statements are documents that are BALANCE SHEET (B/S) STATEMENT OF RETAINED EARNINGS (SRE) ...

Accounting
ACTG 2010
All Professors
Accounting II - Reference Guides

Advance your knowledge with our advanced Accounting II! This companion Guide to Accounting I develops the reader’s understanding of balance sheets before moving into an effective summary of how assets are treated for accou...

Accounting
ACTG 2010
All Professors
Cost Accounting - Reference Guides

Specialized Accounting quick reference information in one handy place! This Guide provides specialized reference material that flows naturally from the contents of its companion Guides Accounting I and Accounting II. The t...

Accounting
ACTG 2010
All Professors
Permachart - Marketing Reference Guide: New York Stock Exchange, Nyse American, Market Trend

l e a r n • r e f e r e n c e • r e v i e w permacharts TM Stocks & Bonds WHAT IS A STOCK? WHAT IS A BOND? ...

Biology
BIOL2761
All Professors
Permachart - Marketing Reference Guide: Net Asset Value, Mutual Fund, U.S. Securities And Exchange Commission

l e a r n • r e f e r e n c e • r e v i e w permacharts TM Mutual Funds WHAT IS A MUTUAL FUND? PURCHASING & REDEE...

Biology
BIOL2721
All Professors
Business Administration
BUS 343
All Professors
Permachart - Marketing Reference Guide: Business Communication, Human Communication, Jargon

Communication Success 2 Communication Success 3 permacharts TM ...

Business Administration
BUS 343
All Professors
Permachart - Marketing Reference Guide: Predatory Pricing, Sales Promotion, Marketing Mix

Introductory Marketing 2 Introductory Marketing 3 permacharts TM ...

Business Administration
BUS 343
All Professors
Administrative Law - Reference Guides

Administrative law directly influences the life of every American citizen. All local, state and federal agencies operate pursuant to general Administrative law principles. An understanding of all administrative law functio...

Business Admin - Mgt
MGMT 10
All Professors
Organizational Behavior - Reference Guides

The systematic study of individual and group behavior within organizational structures is outlined in this coordinated Guide. Theories of leadership and individual behavior are related to the foundations of group behavior ...

Psychology
PSYC 302
All Professors
Introduction to Business Law - Reference Guides

Business law, sometimes referred to as corporate-commercial law, is a system of governance and regulations in connection with the creation, existence and dissolution of businesses. Today, Canadian businesses are governed b...

BLAW - Business Law
BLAW 464
All Professors
Management - Reference Guides

The complex aspects of Management are made clearer in this Guide. This powerful Guide provides comprehensive assistance to anyone who desires a deeper appreciation of basic Management principles. The fundamentals of organi...

BA - Business Administration
BA 2283
All Professors
Corporations - Reference Guides

Corporations are explained with clarity and precision in this informative Guide! This guide helps to remove some of the confusion that popularly exists concerning the purpose, the extent, and the legal effect of different ...

BA - Business Administration
BA 2283
All Professors
Marketing - Reference Guides

An easy to follow summary of every key marketing principle. The ability to effectively match a product or service to a need requires a well rounded understanding of the selling, public relations, and advertising that makes...

MBA - Master's in Business Admin
MBA 643
All Professors
Permachart - Marketing Reference Guide: Meeting Of The Minds, Executory Contract, Uniform Commercial Code

l e a r n • r e f e r e n c e • r e v i e w permacharts TM CContracts WHAT IS A CONTRACT? STATUTE OF FRAUDS ...

Law and Business
LAW 603
All Professors

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