ADMS 4540 Lecture Notes - Lecture 5: Deferred Income, Tax Deduction, Dividend Tax
21 Jan 2018
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Lecture 5: other sources of income and deductions in computing income, deferred income. Plans, marriage breakdown, income from property and foreign income and reporting. Rrsps, tfsas and resps). (c) the deduction rules for other deductions under subdivision e (esp. Fit: relevant parts of chapter 92 and 63 and. All chapter 9 multiple choice4 except 1&3; all chapter 9 exercises. Chapter 6 review question 1, mcq 1, 2, 5; exercises 1, 4, 5(a) (mcq 2 and exercise 5(a) are good examples of rental income and the cca restriction) 1-f3-c4, moving expenses, paras 4. 22 to 4. 23, which lists moving expenses deductible under s. 62 http://www. cra-arc. gc. ca/tx/tchncl/ncmtx/fls/s1/f3/s1-f3-c4-eng. html. Moving expenses paid by employer that are not a taxable benefit http://www. cra-arc. gc. ca/tx/bsnss/tpcs/pyrll/bnfts/prvdd/mvng/nt-eng. html. Ita sections: 12, 15, 16, 20, 56 to 64. 1, 80. 4, 80. 5, 81, 82, 118, 121, 146, 147, 153, 160, 248 (as covered in lecture notes) Case study 1 - elaine yang (assorted other income and deductions)5.
