CANADIAN TAX PRINCIPLES, TEST ITEMS PROBLEMS – CHAPTERS 1 TO 10

CANADIAN TAX PRINCIPLES, TEST ITEMS PROBLEMS – CHAPTERS 1 TO 10
CANADIAN TAX PRINCIPLES, TEST ITEMS PROBLEMS – CHAPTERS 1 TO 10
TIF Problem Nine - 15
Canadian Tax Principles 2017 / 2018
Test Items Problems – Chapters 1 to 10
Test Items Problems Table of Contents – Chapters 1 to 10
For a listing of the subjects covered for each Test Items Problem, please refer to the .PDF version of the
Test Items Problems that is available 1at the Instructor’s Resource Centre on the online catalogue listing
for this book, at catalogue.pearsoned.ca
The table of contents is hyperlinked to the beginning of each Problem. To go to a Problem, hold down
the Control key and click on the problem listing. Control + Home will bring you back to this table of
contents from anywhere in the document.
Chapter One Test Item File Problems.....................5
TIF Problem One - 1...............................................................5
TIF Problem One - 2...............................................................7
TIF Problem One - 3...............................................................9
TIF Problem One - 4.............................................................19
TIF Problem One - 5A..........................................................25
TIF Problem One - 5B..........................................................27
TIF Problem One - 6.............................................................29
TIF Problem One - 7.............................................................30
TIF Problem One - 8.............................................................31
TIF Problem One - 9.............................................................32
TIF Problem One - 10...........................................................33
TIF Problem One - 11...........................................................34
TIF Problem One - 12...........................................................35
1 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
TIF Problem Nine - 16
TIF Problem One - 13...........................................................36
TIF Problem One - 14...........................................................37
TIF Problem One - 15...........................................................38
TIF Problem One - 16...........................................................39
Chapter Two Test Item File Problems...................40
TIF Problem Two - 1.............................................................40
TIF Problem Two - 2.............................................................41
TIF Problem Two - 3.............................................................43
TIF Problem Two - 4.............................................................51
TIF Problem Two - 5A...........................................................55
TIF Problem Two - 5B...........................................................56
TIF Problem Two - 6.............................................................58
TIF Problem Two - 7.............................................................59
TIF Problem Two - 8.............................................................60
TIF Problem Two - 9.............................................................61
TIF Problem Two - 10...........................................................62
TIF Problem Two - 11...........................................................63
TIF Problem Two - 12...........................................................64
TIF Problem Two - 13...........................................................65
2 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
TIF Problem Nine - 15
Chapter Three Test Item File Problems.................67
TIF Problem Three - 1..........................................................67
TIF Problem Three - 2..........................................................69
TIF Problem Three - 3..........................................................70
TIF Problem Three - 4..........................................................79
TIF Problem Three - 5A........................................................85
TIF Problem Three - 5B........................................................86
TIF Problem Three - 6..........................................................88
TIF Problem Three - 7..........................................................89
TIF Problem Three - 8..........................................................90
TIF Problem Three - 9..........................................................91
TIF Problem Three - 10........................................................92
TIF Problem Three - 11........................................................93
TIF Problem Three - 12........................................................94
TIF Problem Three - 13........................................................95
TIF Problem Three - 14........................................................96
TIF Problem Three - 15........................................................98
TIF Problem Three - 16......................................................100
TIF Problem Three - 17......................................................101
Chapter Four Test Item File Problems................103
TIF Problem Four - 1..........................................................103
TIF Problem Four - 2..........................................................105
TIF Problem Four - 3..........................................................106
TIF Problem Four - 4..........................................................112
TIF Problem Four - 5A........................................................119
TIF Problem Four - 5B........................................................121
TIF Problem Four - 6..........................................................123
TIF Problem Four - 7..........................................................124
TIF Problem Four - 8..........................................................126
3 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
TIF Problem Nine - 16
TIF Problem Four - 9..........................................................127
TIF Problem Four - 10........................................................128
TIF Problem Four - 11........................................................130
TIF Problem Four - 12........................................................132
TIF Problem Four - 13........................................................134
Chapter Five Test Item File Problems.................136
TIF Problem Five - 1...........................................................136
TIF Problem Five - 2...........................................................138
TIF Problem Five - 3...........................................................139
TIF Problem Five - 4...........................................................146
TIF Problem Five - 5A........................................................152
TIF Problem Five - 5B........................................................154
TIF Problem Five - 6...........................................................156
TIF Problem Five - 7...........................................................157
TIF Problem Five - 8...........................................................158
TIF Problem Five - 9...........................................................159
TIF Problem Five - 10.........................................................160
TIF Problem Five - 11.........................................................161
TIF Problem Five - 12.........................................................162
TIF Problem Five - 13.........................................................163
4 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
TIF Problem Nine - 15
Chapter Six Test Item File Problems...................164
TIF Problem Six - 1.............................................................164
TIF Problem Six - 2.............................................................166
TIF Problem Six - 3.............................................................168
TIF Problem Six - 4.............................................................177
TIF Problem Six - 5A..........................................................183
TIF Problem Six - 5B..........................................................185
TIF Problem Six - 6.............................................................187
TIF Problem Six - 7.............................................................188
TIF Problem Six - 8.............................................................189
TIF Problem Six - 9.............................................................190
TIF Problem Six - 10...........................................................191
TIF Problem Six - 11...........................................................192
TIF Problem Six - 12...........................................................193
TIF Problem Six - 13...........................................................194
TIF Problem Six - 14...........................................................196
TIF Problem Six - 15...........................................................197
TIF Problem Six - 16...........................................................199
TIF Problem Six - 17...........................................................200
TIF Problem Six - 18...........................................................202
Chapter Seven Test Item File Problems..............205
TIF Problem Seven - 1.......................................................205
TIF Problem Seven - 2.......................................................206
TIF Problem Seven - 3.......................................................207
TIF Problem Seven - 4.......................................................215
TIF Problem Seven - 5A.....................................................220
TIF Problem Seven - 5B.....................................................221
TIF Problem Seven - 6.......................................................223
TIF Problem Seven - 7.......................................................224
5 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
TIF Problem Nine - 16
TIF Problem Seven - 8.......................................................225
TIF Problem Seven - 9.......................................................226
TIF Problem Seven - 10.....................................................227
TIF Problem Seven - 11.....................................................228
TIF Problem Seven - 12.....................................................229
TIF Problem Seven - 13.....................................................230
TIF Problem Seven - 14.....................................................231
TIF Problem Seven - 15.....................................................232
TIF Problem Seven - 16.....................................................234
Chapter Eight Test Item File Problems...............236
TIF Problem Eight - 1.........................................................236
TIF Problem Eight - 2.........................................................238
TIF Problem Eight - 3.........................................................240
TIF Problem Eight - 4.........................................................252
TIF Problem Eight - 5A.......................................................258
TIF Problem Eight - 5B.......................................................259
TIF Problem Eight - 6.........................................................261
TIF Problem Eight - 7.........................................................262
TIF Problem Eight - 8.........................................................263
TIF Problem Eight - 9.........................................................264
TIF Problem Eight - 10.......................................................265
TIF Problem Eight - 11.......................................................266
TIF Problem Eight - 12.......................................................267
TIF Problem Eight - 13.......................................................268
TIF Problem Eight - 14.......................................................269
TIF Problem Eight - 15.......................................................270
TIF Problem Eight - 16.......................................................271
TIF Problem Eight - 17.......................................................272
TIF Problem Eight - 18.......................................................273
TIF Problem Eight - 19.......................................................274
6 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
TIF Problem Nine - 15
TIF Problem Eight - 20.......................................................275
TIF Problem Eight - 21.......................................................276
TIF Problem Eight - 22.......................................................278
Chapter Nine Test Item File Problems.................280
TIF Problem Nine - 1..........................................................280
TIF Problem Nine - 2..........................................................282
TIF Problem Nine - 3..........................................................285
TIF Problem Nine - 4..........................................................297
TIF Problem Nine - 5A........................................................304
TIF Problem Nine - 5B........................................................306
TIF Problem Nine - 6..........................................................308
TIF Problem Nine - 7..........................................................309
TIF Problem Nine - 8..........................................................311
TIF Problem Nine - 9..........................................................313
TIF Problem Nine - 10........................................................314
TIF Problem Nine - 11........................................................315
TIF Problem Nine - 12........................................................316
TIF Problem Nine - 13........................................................317
TIF Problem Nine - 14........................................................318
TIF Problem Nine - 15........................................................319
TIF Problem Nine - 16........................................................320
TIF Problem Nine - 17........................................................321
TIF Problem Nine - 18........................................................322
TIF Problem Nine - 19........................................................323
TIF Problem Nine - 20........................................................324
TIF Problem Nine - 21........................................................325
Chapter Ten Test Item File Problems..................328
TIF Problem Ten - 1............................................................328
TIF Problem Ten - 2............................................................330
TIF Problem Ten - 3............................................................331
7 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
TIF Problem Nine - 16
TIF Problem Ten - 4............................................................339
TIF Problem Ten - 5A.........................................................344
TIF Problem Ten - 5B.........................................................345
TIF Problem Ten - 6............................................................347
TIF Problem Ten - 7............................................................348
TIF Problem Ten - 8............................................................349
TIF Problem Ten - 9............................................................350
TIF Problem Ten - 10..........................................................351
TIF Problem Ten - 11..........................................................352
TIF Problem Ten - 12..........................................................353
TIF Problem Ten - 13..........................................................354
TIF Problem Ten - 14..........................................................355
TIF Problem Ten - 15..........................................................356
TIF Problem Ten - 16..........................................................358