Assignment 1 The following summary is discussed in more detail below:

|Case |Topic |Part |Division |Subdivision |Provision |
|(A) |Person |XVII |— |— |subsection 248(1) |
|(B) |Donation by individual. |I |E |a |subsection 118.1(3) |
|(C) |Balance-due day |XVII |— |— |subsection 248(1) |
|(D) |Life insurance premiums |I |B |a |subsection 6(4) |
|(E) |Capital dividend |I |B |h |subsection 83(2) |
|(F) |Income tax instalments for individual |I |I |— |subsection 156(1) |
|(G) |Qualified small business corporation share |I |C |— |subsection 110.6(1) |
|(H) |Information return for dividends |— |— |— |Reg. Part II, paragraph |
| | | | | |201(1)(a) |
|(I) |Definition of testamentary trust. |I |B |k |subsection 108(1) |
|(J) |Employee loan. |I |B |f |subsection 80.4(1) |
|(K) |Disposition of non-depreciable capital property |XVII |— |— |subsection 248(1) |
|(L) |RRSP administration fees. |I