For each of the following items, identify the appropriate provision of the Act which deals with the item listed. Be as specific as possible in citing the reference to the Act, i.e., Part, Division, Subdivision, Section, Subsection, etc. Use of the Sectional List at the beginning of CCH edition of CANADIAN INCOME TAX ACT and/or the Topical Index at the end of the book may be helpful. However, using the DVD included with this text may provide faster search results.
(A) Definition of "taxable capital gain".
(B) Deduction for certain annual professional membership dues paid by an employee.
(C) Taxability of payments received as income from property acquired as personal injury award.
(D) Deductibility of an expense based on its magnitude.
(E) Definition of a "parent" under the Act.
(F) Definition of an "inter vivos" trust.
(G) Deadline for filing of a tax return for a deceased person.
(H) Taxability of a benefit received from a corporation by a shareholder.
(I) Transaction price in a non-arm's length disposition of property.
(J) Deductibility of fees for investment advice.