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Textbook Notes for AFM362 at University of Waterloo (UW)

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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 6: Basis Of Accounting, Dividend Tax, Property Income

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Property income: income earned from the passive ownership and/or use of assets. Interest income from savings, deposits, loans, bonds, and debentures. I
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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 14: False Statement

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Filing deadlines: the act requires taxpayers to file returns by a specified date. Corporations: within six months after the end of the taxation year. I
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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 9: Registered Retirement Income Fund, Registered Retirement Savings Plan, Canada Pension Plan

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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 3: Capital Asset, Pension

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Remuneration: includes all items received as a result of the individual"s employment whether direct or indirect, including items such as bonuses, tips,
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UWAFM362Andy BauerFall

AFM362 Chapter 10: Chapter 10

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Division c deductions: deductions from net income for tax purposes to arrive at taxable income. Stock option deduction: equal to 50% of the employment
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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 12: Income Property, Property Income, Personal Services

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General rate income pool (grip): represents income taxed at the high corporate rate in all public corporations. Private corporations may also have grip
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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 6: Fair Market Value, Property Income, Capital Cost Allowance

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Chapters 6 & 7: transactions and income attribution. Income attribution: a process of allocating income earned on property that was transferred to a no
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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 7: Real Estate Transfer Tax

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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 11: Dividend Tax, Privately Held Company

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Corporate capital gain deduction: corporations do not receive the 50% deduction for capital gains. Corporate taxable dividend deduction: certain divide
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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 5: Capital Cost Allowance

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Capital property: in the act, capital property is separated into two general categories: Non-depreciable capital property: not defined in the act; it i
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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 1: Reverse Onus, Snapple

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The practice of taxation: there are essentially four extensive areas of tax practi ce: Compliance: compliance includes the preparation and review of pe
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UWAFM362Andy BauerFall

AFM362 Chapter Notes - Chapter 4: Property Income, Withholding Tax, Deferred Income

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Distinct source: each business must be recognized as a distinct source of income, separate from employment income, income from property, and taxable ca
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