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Personal Tax

Notes

1 Specialized Topics

Taxable Canadian Property Defined
Determining Residency
Implications of Emigrating from Canada | Departing Canada Rules
Divorce of a Taxpayer
Death of a Taxpayer
Pension Income Splitting

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Taxable Canadian Property Defined
Determining Residency
Implications of Emigrating from Canada | Departing Canada Rules
Divorce of a Taxpayer
Death of a Taxpayer
Pension Income Splitting

2 Division B Income: Income for Tax Purposes

2.1 Employment Income: Employees

Employee vs. Independent Contractor
Employment Income | Inclusions and Exclusions
Employee Disability Insurance Plans and Automobile Benefits
Employee Stock Option Plans
Loans from Employers to Employees
Allowances and Deductions from Employment Income
Social Assistance and Worker’s Compensation

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Employee vs. Independent Contractor
Employment Income | Inclusions and Exclusions
Employee Disability Insurance Plans and Automobile Benefits
Employee Stock Option Plans
Loans from Employers to Employees
Allowances and Deductions from Employment Income
Social Assistance and Worker’s Compensation

2.2 Business Income for Individuals: Self-Employed Individuals

Business Income vs. Capital Gains
Income or Loss from a Business
Reserves for Tax Purposes
Capital Cost Allowance for Depreciable Capital Assets
CCA Classes & Rates

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Business Income vs. Capital Gains
Income or Loss from a Business
Reserves for Tax Purposes
Capital Cost Allowance for Depreciable Capital Assets
CCA Classes & Rates

2.3 Income From Property: Individuals

Income from Property | Interest, Dividends, Rent, and Royalties
Attribution Rules
Deductability of Interest Expense and Carrying Charges

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Income from Property | Interest, Dividends, Rent, and Royalties
Attribution Rules
Deductability of Interest Expense and Carrying Charges

2.4 Capital Gains: Individuals

Capital Gains and Losses
Replacement Property Rules
Personal Use Property (PUP) and Listed Personal Use Property (LPP)
Allowable Business Investment Losses (ABIL)
Lifetime Capital Gains Deduction on QSBC Shares
Principal Residence Exemption
Renting Out a Principal Residence – Change In Use Rules
Attribution Rules
Disposal of Land and Adjacent Building

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Capital Gains and Losses
Replacement Property Rules
Personal Use Property (PUP) and Listed Personal Use Property (LPP)
Allowable Business Investment Losses (ABIL)
Lifetime Capital Gains Deduction on QSBC Shares
Principal Residence Exemption
Renting Out a Principal Residence – Change In Use Rules
Attribution Rules
Disposal of Land and Adjacent Building

2.5 RRSP and Other Tax Deferred Plans

RRSP and Other Tax Deferred Plans
Basics of Tax Deferred Savings Plan and RRSP
Life Long Learning Plan (LLP)
Registered Education Savings Plan (RESP)
Tax Free Savings Account (TFSA)

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RRSP and Other Tax Deferred Plans
Basics of Tax Deferred Savings Plan and RRSP
Life Long Learning Plan (LLP)
Registered Education Savings Plan (RESP)
Tax Free Savings Account (TFSA)

2.6 Other Income Inclusions and Other Deductions for Individuals

Overview of Other Income and Deductions
Moving Expenses
Child Care Expenses

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Overview of Other Income and Deductions
Moving Expenses
Child Care Expenses

3 Taxable Income for Individuals: Division C Deductions

Division C Deductions for Individuals

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Division C Deductions for Individuals

4 Tax Payable and Tax Credits for Individuals

Ontario Marginal Rates and Comparable Provincial Marginal Rates at Top Bracket for 2018
Tax Credits for Individuals – Summary
Tax Credits for Individuals – Detailed Explanation
Deadlines, Installments, Interest and Penalties

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Ontario Marginal Rates and Comparable Provincial Marginal Rates at Top Bracket for 2018
Tax Credits for Individuals – Summary
Tax Credits for Individuals – Detailed Explanation
Deadlines, Installments, Interest and Penalties

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