Taxation Course Notes - Basic
             
          
        
        
          
            
  
          
        
      
     
   
  
    
  
    
      
        
          
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              1
              
              
                
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                    [1-1] CCPC Type of Income
                    
                    
                      
                    
                  
 
                
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                    Schedule 33 - Taxable Capital Employed in Canada
                    
                    
                      
                    
                  
 
                
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                    [1-2] Shareholder Remuneration
                    
                    
                      
                    
                  
 
                
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                    [1-3] Equity Disposition
                    
                    
                      
                    
                  
 
                
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                    Assets Vs. Shares - Case
                    
                    
                      
                    
                  
 
                
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                    Assets Vs. Shares - Solution
                    
                    
                      
                    
                  
 
                
              
             
           
        
          
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              2
              
              
                
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                    [2-1] Employment Income & Expenses
                    
                    
                      
                    
                  
 
                
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                    [2-2] Business Income & Expenses
                    
                    
                      
                    
                  
 
                
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                    [2-3] Property Income
                    
                    
                      
                    
                  
 
                
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                    [2-4] Capital Gains & Losses
                    
                    
                      
                    
                  
 
                
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                    [2-5] Other Income & Deduction
                    
                    
                      
                    
                  
 
                
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                    [2-5-1] CRA - Moving Expenses
                    
                    
                      
                    
                  
 
                
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                    [2-5-2] CRA - Child Care Expenses
                    
                    
                      
                    
                  
 
                
              
             
           
        
          
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              3
              
              
                
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                    Residency & Foreign Tax Credits
                    
                    
                      
                    
                  
 
                
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                    Deemed residents - Canada.ca
                    
                    
                      
                    
                  
 
                
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                    Determining your residency status - Canada.ca
                    
                    
                      
                    
                  
 
                
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                    T2209 - Federal Foreign Tax Credits