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Textbook Notes for ADMS 3520 at York University (YORKU)

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YORKADMS 3520Thaddeus HwongSummer

ADMS 3520 Chapter Notes - Chapter 7: Capital Gains Tax, Unemployment Benefits, Tax Shelter

OC323718 Page
9 Aug 2012
41
Defined as gains on disposal of capital property (assets) Capital assets are assets which are capable of earning income in the form of business profits
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YORKADMS 3520Thaddeus HwongSummer

ADMS 3520 Chapter Notes - Chapter 3: Tax Credit, Optometry, Unemployment Benefits

OC3237122 Page
9 Aug 2012
35
The exemption reduces taxable income (not employment income) Exemption is available for 5 years provided the loan to employee is still outstanding. New
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YORKADMS 3520Thaddeus HwongSummer

ADMS 3520 Chapter Notes - Chapter 5: Capital Cost Allowance, Goods And Services Tax (Australia), Capital Asset

OC323715 Page
9 Aug 2012
27
Main points: section 18(1) of the income tax act lays down general limitations as regards the deductibility of the expenditure for computing the busine
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YORKADMS 3520Thaddeus HwongSummer

ADMS 3520 Chapter Notes - Chapter 7: Double Taxation

OC323712 Page
9 Aug 2012
26
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YORKADMS 3520Thaddeus HwongSummer

ADMS 3520 Chapter Notes - Chapter 7: Capital Gains Tax, Unemployment Benefits, Tax Shelter

OC323718 Page
9 Aug 2012
25
Defined as gains on disposal of capital property (assets) Capital assets are assets which are capable of earning income in the form of business profits
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YORKADMS 3520Hernan HumanaFall

Introductory Notes.pdf

OC323715 Page
24 Apr 2012
21
+ taxable capital gains which exceed allowable capital. Salary received + taxable benefits are taxable. Some benefits received from employment are not
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YORKADMS 3520Thaddeus HwongSummer

ADMS 3520 Chapter Notes - Chapter 5: Capital Cost Allowance, Goods And Services Tax (Australia), Capital Asset

OC323715 Page
9 Aug 2012
31
Main points: section 18(1) of the income tax act lays down general limitations as regards the deductibility of the expenditure for computing the busine
View Document
YORKADMS 3520Thaddeus HwongSummer

ADMS 3520 Chapter Notes - Chapter 8: Unemployment Benefits

OC323716 Page
9 Aug 2012
24
Annuity payments out of a retirement plan. Disability benefits received if your employer did not pay for the insurance. Interest expense (if loan was u
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YORKADMS 3520Thaddeus HwongSummer

ADMS 3520 Chapter Notes - Chapter 2: Capital Cost Allowance

OC3237122 Page
9 Aug 2012
28
2% x cost of car x number of months. If car is leased by employer, the standby charge. 2/3 x monthly lease x number of months (exclude any insurance co
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YORKADMS 3520Hernan HumanaFall

Notes Chapter2.pdf

OC3237122 Page
24 Apr 2012
25
2% x cost of car x number of months. If car is leased by employer, the standby charge. 2/3 x monthly lease x number of months (exclude any insurance co
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YORKADMS 3520Hernan HumanaFall

NotesCh4.pdf

OC323718 Page
23 Apr 2012
29
The amount calculated is the maximum cca. It does not need to be deducted if taxpayer does not want to deduct it. Capital cost allowance: year rule, re
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YORKADMS 3520Thaddeus HwongSummer

ADMS 3520 Chapter Notes - Chapter 6: Property Income, Fiscal Year, Fair Market Value

OC323714 Page
9 Aug 2012
18
The word business includes a profession, calling, trade, manufacture or undertaking of any kind whatever an adventure or concern in the nature of trade
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