Using the sectional list at the beginning of the ITA, identify the provision which deals with each of the following items: a) Value of benefits received by employees.

b) Interest income from property. c) Definition of principal residence for the purpose of calculating the capital gain on the sale of an individuals home. d) Support payments received from a divorced spouse. Be as specific as possible in citing the reference to the Act, i.e. Part, Division, Subdivision, Section, Subsection, etc.