Contents covered
Six week course - 36 hours of scheduled classes conducted by a Qualified Accountant
- Rental Properties (T776)
- Foreign Rental Properties
- Part of Principal Residence Rental
- Business or Professional Activities (T2125)
- Self-Employed Commissions
- Reasonable Expectation of Profit
- Business Loss, Rental Loss & Business Investment Loss
- Employment Expenses Deduction (T2200)
- Automobile Expenses
- Home Office Expenses
- Trucking Employee Expenses
- Depreciation and Capital Cost Allowance
- GST Rebate
- Recapture & Terminal Loss on the Disposition
- GST & HST Returns
- Basic Payroll Procedure
- Deduction for CPP, EI & Tax
- Regular Employee vs. Self-employed
- E-File & NETFILE
- Incorporation & Dissolution of Corporation
- GIFI Codes
- Corporation Tax Returns (T2)
- Corporate Part I & Part IV Tax Computation
- Provincial Corporation Tax
- Corporation Multiple Jurisdiction
- Dividend Refund
- RDTOH Calculation
- Capital Dividend Account
- Tax Implication on Associated & Related Corporation
- Theory of Integration
- Corporate E-File
- Northern Residency Deduction
- Clergy Residence Deduction
- Capital Gain Reserve
- Stock Option Benefits
- Life Time Capital Gain Deduction
- CRA Audit & Related Implications
- Attribution Rules
- WSIB & EHT for Employees