1. Identify the subject matter of the first division in the Income Tax Act (ITA) and explain why this division is important within the organization of Part I of the ITA. 2. List the sections of the ITA that apply to the calculation of net employment income. 3. List the sections in the ITA that apply to the calculation of taxable capital gains and allowable capital losses. 4. Read subsection 2(3) of the ITA and explain, in your own words, the meaning of this provision. 5. The term "taxation year" is an important part of subsection 2(3). Identify the subsection of the ITA that provides the definition of the term "taxation year" for an individual taxpayer. 6. The term "non-resident" is an important part of subsection 2(3). List the subsection of the ITA where you can find the definition of the term "nonresident." 7. The definition you found in the previous question defined "non-resident" as a taxpayer who is not resident in Canada. The term "resident" is not defined in the ITA. If a term is not defined in the ITA, what are the other sources that should be reviewed to determine the meaning of the term? In what order should you refer to these other sources (i.e., which source should you refer to first, second, and so on, after the ITA)? 8. For each other source of information beyond the ITA, listed in the previous question, provide a description of the source of information and explain whether each source carries the force of law or not