CFE Studying

Tax - Taxable Benefits 24.08.2024 15:50 ↓

Taxable benefits for employee and employer

Tax - Personal Income Taxes Payable - deductions, credits, admin 24.08.2024 20:12 ↓

bAsic calculation of tax: NI for dmtax less other deductions = TI and then deduct credits. Employment income deductions + Property income + deductions for child care and child/spouse support payments, moving expenses Common credits to apply: medical, donation, tuition Administrative

Provisions, Contingencies, and ARO IFRS vs ASPE 22.08.2024 17:14 ↓

Provisions and contingencies and ARO issue and approach IFRS vs ASPE Onerous contract

Tax - Individual Tax Planning - Salary vs Dividend, Attribution hacks, RRSP vs TFSA 22.08.2024 27:04 ↓

Tax- individual tax Planning Owner compensation: Salary vs Dividend vs bonus vs shareholder loan Shareholder loans in more detail Income splitting among family (Attribution rules) RRSPs (RRIFs - a little bit) TFSA FHSA

Tax - GST and HST Requirements and Taxable Supplies 21.08.2024 9:52 ↓

Tax - GST and HST filing deadlines and requirements Taxable supplies (fully and zero rated) Non taxable supplies

Property, Plant, and Equipment IFRS vs ASPE 21.08.2024 10:18 ↓

Property, Plant, and Equipment IFRS vs ASPE IAS 16 ASPE 3061

Non Profit Organizations Accounting (ASNPO) 21.08.2024 17:17 ↓

Non Profit Organizations Accounting (ASNPO) Contributions Contributions receivable Contributed materials and services Tangible capital assets Intangible capital assets Collections

Leases - Maint exp and IFRS leaseback accounting 18.08.2024 2:51 ↓

Leases - Maint exp and IFRS leaseback accounting Items I forgot to mention within the lease sections

Tax - Corporate Taxes Payable + Part IV Tax + RDTOH 18.08.2024 14:08 ↓

Basic calculation (including CCPC and SBD), Administrative information, Dividends (Part IV tax for CCPCs) and RDTOH (CCPC only) and CDA (CCPC only)

Tax - Employee vs Contractor 18.08.2024 4:20 ↓

Tax - Employee vs Contractor factors and implications

Tax - Attribution and TOSI 18.08.2024 13:08 ↓

Tax - Attribution and TOSI (Tax on Split Income)

Tax - Acquisition of Control (AoC) 18.08.2024 11:17 ↓

AoC definition + rules + tax planning opportunities

Tax - CCA Classes, Accelerated Investment Incentive 18.08.2024 22:37 ↓

Tax - CCA Classes, AccII, Basic calculation, and rules

Related Party Transactions IFRS vs ASPE 17.08.2024 10:31 ↓

Related Party Transactions issue and approach IFRS vs ASPE

Non-Monetary Transactions IFRS vs ASPE 17.08.2024 7:11 ↓

Non-Monetary Transactions issue and approach IFRS vs ASPE IAS 16/38 ASPE 3831

Leases IFRS - Lessor and Lessee 17.08.2024 16:58 ↓

Leases IFRS - Lessor and Lessee issue and approach and a sale leaseback IFRS 16

Leases ASPE - Lessor and Lessee 17.08.2024 16:25 ↓

Leases ASPE - how to account by a Lessor and Lessee issue and approach ASPE 3065

Investments Part 2 IFRS vs ASPE 17.08.2024 10:06 ↓

Investments Part 2 Consolidation, Equity, and Cost method of accounting for investments under IFRS and ASPE are the same

Investments Part 1 IFRS vs ASPE 17.08.2024 21:23 ↓

Investments Types of investments (control, sig influence, joint control, investment property, and investment entity) and how to account for them issue approach under IFRS and ASPE

Inventory IFRS vs ASPE 16.08.2024 3:13 ↓

Inventory approach IFRS vs ASPE IAS 2 ASPE 3031

Impairment of Financial Assets IFRS vs ASPE 16.08.2024 5:54 ↓

Impairment of Financial Assets issue and approach IFRS vs ASPE

Intangible Asset IFRS vs ASPE 16.08.2024 7:25 ↓

Intangible Asset issue and approach IFRS vs ASPE IAS 38 ASPE 3064

Income Taxes IFRS vs ASPE 16.08.2024 7:02 ↓

Income Taxes issue approach IFRS vs ASPE IAS 12 ASPE 3465

Government Assistance IFRS vs ASPE 15.08.2024 5:18 ↓

Government Assistance issue approach IFRS vs ASPE IAS 20 ASPE 3800