ment in a Canadian corporation. PROBLEM THREE which each of the following Indicate the category of income under the Income Tax Act into w items falls: 1. Annual stipend received by an individual for serving as a director 2. Receipt of alimony (spousal support) payments 3. Receipts from an employer's registered pension plan 4. Dividends received from a foreign corporation 5. Proceeds from the sale of land acquired for resale 6. Loss from a loan to a small business corporation 7. Moving expenses 8. Gain from the sale of shares of a public corporation 9. Fees received for providing legal services 10. Alimony (spousal support) paid 11. Gain on the sale of an automobile purchased for resale 12. Bonus from an employer