Exams are coming!
Get ready with premium notes and study guides!

Textbook Notes for Tao Zeng

  • 15 Results
  • About WLU
WLUBU357Tao ZengFall

BU357 Chapter Notes - Chapter 3: Unemployment Benefits, Union Dues, Disability Insurance

OC785359 Page
28 Nov 2012
67
The benefits of hiring short term contractors rather than full time employees are that a corporation has a reduction in ei, cpp and benefit payments. T
View Document
WLUBU357Tao ZengSpring

BU357 Chapter 3: Chapter 3- Employment Income

OC14365315 Page
3 Dec 2016
3
For tax purposes, the distinction between an employee and an independent contractor is important b/c: The deductibility of expenses is considerably mor
View Document
WLUBU357Tao ZengSpring

BU357 Chapter Notes - Chapter 5: Capital Cost Allowance, Capital Cost, Matching Principle

OC4869467 Page
25 Jun 2016
19
Chapter 5: depreciable capital property and eligible capital. Depreciable property and capital cost allowance ( cca : depreciation is replaced by the c
View Document
WLUBU357Tao ZengSpring

BU357 Chapter 2: Chapter 2- Liability for Tax

OC1436538 Page
3 Dec 2016
2
Resident: pays tax in canada on worldwide income. Non-resident: pays tax in canada on income earned in canada from employment, carrying on business, an
View Document
WLUBU357Tao ZengSpring

BU357 Chapter 4: Chapter 4- Income from Business

OC14365310 Page
3 Dec 2016
2
Income: income after deduction of expenses currently incurred to produce it. Determination of profit is question of law. Profit of a business for a tax
View Document
WLUBU357Tao ZengSpring

BU357 Chapter 7: Chapter 7

OC4869461 Page
25 Jun 2016
13
If this is normal business you do on a regular basis then this will be business income. If it is something that it isn"t done often then its capital ga
View Document
WLUBU357Tao ZengSpring

BU357 Chapter Notes - Chapter 2: Personal Property

OC4869463 Page
20 Jun 2016
20
Slide (11): liability: an income tax shall be paid on the taxable income for each taxation year of every person resident in canada at any time in the y
View Document
WLUBU357Tao ZengSpring

BU357 Chapter 3: Chapter 3

OC48694610 Page
20 Jun 2016
34
Integration or organization test incurring losses: whether the individual doing the work is economically dependent on the organization. More dependent
View Document
WLUBU357Tao ZengSpring

BU357 Chapter Notes - Chapter 1: Tax Avoidance, Net Income, Property Income

OC4869464 Page
20 Jun 2016
13
Primary source: income tax act: reference: section (subsection) (paragraph) (sub paragraph) (clause, 6 (1) (b) (i) (a) Other sources: income tax applic
View Document
WLUBU357Tao ZengSpring

BU357 Chapter Notes - Chapter 4: Sole Proprietorship, Deferral, Capital Asset

OC339562 Page
3 Apr 2016
29
Chapter 4: income from business: general concepts and rules. Major differences between income for tax purposes and income for accounting purposes. Numb
View Document
WLUBU357Tao ZengSpring

BU357 Chapter Notes - Chapter 2: Independent Contractor, Tax Treaty, Withholding Tax

OC339563 Page
3 Apr 2016
31
There are several criteria that can be used to establish income tax liability in a country including citizenship, domicile and residence. In canada, th
View Document
WLUBU357Tao ZengSpring

BU357 Chapter Notes - Chapter 3: Paid Dues, Independent Contractor

OC339566 Page
3 Apr 2016
22
Chapter 3: employment income (part 1, division b, subdivision a) Net employment income = employment inclusions employment deductions. Inclusions: secti
View Document
Showing 1 — 12 of 15 results

Textbook Notes (280,000)
CA (170,000)
WLU (9,000)
BU (2,000)
BU357 (20)
Tao Zeng (10)