!! 4 AaBbccdee AaBbCcDdEe lili ill AaBbCcDc ABCDE AaE Heading 1 Heading 2 III Normal No Spacing Title Referencing: Section 2 Subsection 2 (1) Paragraph 2(1)(a) Subparagraph 2(1)(a) 2 (1) (a) (A) Subclause 2(1)(a) (0) (A)) Clause Look for: Mandatory (shall) and permissive (may) Connectors "and" & "or Tax Payable Definitions Resident / Non-Resident Employee / Contractor / Personal Services Business Inclusions Sources of Income Employment, business, property, other, capital Employment "Reasonable" allowances Gifts/ Awards Stock options Benefits Travel expenses Courses Parking . . Other loss on sale, support, RRP/RRSP Deductions Linked to source of income B(b): Eynployment dues, union, home office, sales, travel, CCA Ble) Cther moving, support, child care, RRP/RRSP C: Stock options out of the money, CCPC 2 yos held C: Carryovers Inclusion rates Rates: Credits Linked to jurisdiction, source of income taxpayer "other", dividends (3 types), return of capital Social Policy Remittances: Deductions & Withholdings Employment & CPP& El Donation Focus !! 4 AaBbccdee AaBbCcDdEe lili ill AaBbCcDc ABCDE AaE Heading 1 Heading 2 III Normal No Spacing Title Referencing: Section 2 Subsection 2 (1) Paragraph 2(1)(a) Subparagraph 2(1)(a) 2 (1) (a) (A) Subclause 2(1)(a) (0) (A)) Clause Look for: Mandatory (shall) and permissive (may) Connectors "and" & "or Tax Payable Definitions Resident / Non-Resident Employee / Contractor / Personal Services Business Inclusions Sources of Income Employment, business, property, other, capital Employment "Reasonable" allowances Gifts/ Awards Stock options Benefits Travel expenses Courses Parking . . Other loss on sale, support, RRP/RRSP Deductions Linked to source of income B(b): Eynployment dues, union, home office, sales, travel, CCA Ble) Cther moving, support, child care, RRP/RRSP C: Stock options out of the money, CCPC 2 yos held C: Carryovers Inclusion rates Rates: Credits Linked to jurisdiction, source of income taxpayer "other", dividends (3 types), return of capital Social Policy Remittances: Deductions & Withholdings Employment & CPP& El Donation Focus