CGA-CANADA ADVANCED PERSONAL & CORPORATE TAXATION [TX2] EXAMINATION June 2009 Marks Time: 4 Hours Notes: 1. 2. 3. 4. 20 This examination is based on the Canadian Income Tax Act (ITA) and its Regulations consolidated to July 2008. To clarify your answers, you may reference them to the applicable provisions of the ITA and its Regulations (except for Question 1, which is a multiple-choice question). Round all calculations to the nearest dollar. All calculations must be shown in
very controversial since becoming an issue in Canada regarding the Canadian Charter of Rights and Freedoms. Several people state that same-sex marriages should be legal, while others disagree, saying it should not be permitted. There have been many debates and inquiries about this issue for several years; the MP’s and Parliament will finally settle the problem within the next year or so. Many are in favour of legalizing same-sex marriages in all of Canada due to the violations and infringes upon the
We have learned through the reading that Canada has been doing efforts as far back as 1920s to protect its national magazine industry through imposed protective tariff or prohibition the importation of some runs. This protections can make sense if we consider that in 1970 a committee concluded that "magazines constitute the only national press we possess in Canada. Magazines, in a different way from any other medium, can help foster in Canadians a sense of themselves." (Culture and Globalization
terrorism was also a major part of the bill. The law applies to private conversations as well as public lectures and articles. Essential this law kind of opposes the right to free speech. Before this law came into power promoting a specific terrorism act was considered a crime but terrorism in general wasn’t. Also, the meaning of “terrorism offences” is a vague and unknowable term that could cause confusion and mistakes. Judges could also order the seizure of “terrorist propaganda”, again a vague statement
that have greatly shaped and impacted Canada’s history and identity. The Women’s Movement and women’s contribution in the past and throughout history has had the greatest impact on shaping Canada into what it is today. Among many identifying qualities like being multicultural, bilingual, and world leaders, Canada is also country that has changed immensely in the way of becoming a country that has learned to accept women, move towards providing them with equal opportunities and treating them equally
One of the major problems associated with a bilingual country, inevitably, is national unity. In Canada, national unity usually refers to the relations between both the French and English Canadians. English-French relations have always been unstable, ever since the English conquest on the French in the late 1800s. In the twentieth century, this link was further depreciated primarily because of conscriptions during the First and Second World War along with the Quiet Revolution and the October Crisis
Previous studies of the realities faced by the systematically disadvantaged Aboriginal peoples of Canada have emphasized the crippling impact of non- Aboriginal ignorance of these facts, making addressing these conditions of life for Aboriginals impossible (Schaefli 2012, p. 1) and easily maintained through colonialization. As discussed in this course, colonialization and systematic discrimination against Aboriginal peoples has resulted in their overrepresentation in Canadian incarceration institutions
residents of Canada. This universal health care system founded by Tommy Douglas with the aid of some organizations such as Canada health act. According to Mary Wiktorowicz, Canada has a universal system of public health insurance, in
individual's sense of belonging to Canada. An individual's sense of belonging can be based on their religion and could be associated with where they live, as well as how involved they are in their community. The information that was used for this paper was collected from several peer-reviewed journal articles. The results found that there is indeed a correlation between religion and sense of belonging to Canada. The research brings light to how religion in Canada is perceived from different standpoints
Canada’s geography and historic development have shaped its current political context. Do you agree or disagree? Do you think that this has made Canada a more (or less) difficult place to govern? Please explain. Canada’s natural resources are distributed and differ along the territory. Therefore there is an uneven distribution of wealth because of the different economic sectors, which fluctuate the prosperity of the territory. Politics focus on the wealthy territories more than others since