Personal Tax

Notes

1 Specialized Topics

2 Division B Income: Income for Tax Purposes

2.1 Employment Income: Employees

2.2 Business Income for Individuals: Self-Employed Individuals

2.3 Income From Property: Individuals

2.4 Capital Gains: Individuals

2.5 RRSP and Other Tax Deferred Plans

2.6 Other Income Inclusions and Other Deductions for Individuals

3 Taxable Income for Individuals: Division C Deductions

4 Tax Payable and Tax Credits for Individuals

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