Moving expenses can be deducted only to the limit of the ---------- income or ---------------- from the new work or education institution location, respectively, in the year of move or carry forward into subsequent years.

Question 14 options:

a)	Investment income or employment income

b)	Employment income or investment income

c)	Employment income or research grants

d)	Research grant or investment income

Question 15 (1 point)

The following relates to different types of registered plans:

1. Registered Retirement Income Fund
2. Tax-Free Savings Account
3. Registered Education Savings Plan
4. Registered Retirement Savings Plan

What type of plan will be made by a contributor for the beneficiary of the plan to enroll in a post-secondary program

Question 15 options:

a)	i and ii only

b)

iii only

c)	ii and iv only

d)	All of the above

Question 16 (2 points)

Mr. Z purchased 100 units of a private company's shares for $450 in 2020. If he sold the 100 units for $600 in 2021. What is the capital gain or loss on his disposition in 2021?

Question 16 options:

a)

$150 gain

b)

$75 gain

c)

$450 loss

d)

$150 loss