...Syllabus Certified General Accountants Association of Canada 100 – 4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 www.cga-canada.org © CGA-Canada, 2013 All rights reserved. These materials or parts thereof may not be reproduced or used in any manner without the prior written permission of the Certified General Accountants Association of Canada. Printed in Canada ISBN for an individual volume: 978-1-55219-599-4 About CGA-CANADA _________________________________________ CGA-Canada today The CGA designation focuses on integrity, ethics, and the highest education requirements. Recognized as the country’s accounting business leaders, CGAs provide strategic counsel, financial leadership, and overall direction to all sectors of the Canadian economy. The Certified General Accountants Association of Canada — CGA-Canada — sets standards, develops education programs, publishes professional materials, advocates on public policy issues, and represents CGAs nationally and internationally. The Association represents 75,000 CGAs and students in Canada, Bermuda, the Caribbean, Hong Kong, and China. Mission CGA-Canada advances the interests of its members and the public through national and international representation and the establishment of professional standards, practices, and services. A proud history CGA-Canada was founded in Montréal in 1908 under the leadership of John Leslie, vicepresident of the Canadian Pacific Railway. From the beginning, its objective...
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...professionals can work in any sector, anywhere in the world. And when you choose CGA, you’ll gain the leadership, problem-solving and technical skills that are sought after by organizations in the private, public and not-for-profit sectors. The CGA Program of Professional Studies gives you the tools to succeed in business, no matter where your career takes you. You’ll enter the workforce with the applied knowledge and demonstrated expertise that employers want, including specialized technical knowledge, sectorspecific competencies, problem-solving skills and the ethical integrity to lead. CGA’s competency-based curriculum is simply your best way to prepare for a rewarding career in financial management. Flexible study options and the freedom to choose the career you want CGA is all about choice. You choose the professional-studies path and real-world experience that best match your career goals and interests. We give you the skills and freedom to work in any type of organization, in any industry, at any level of management. With a CGA designation, your opportunities—both professional and personal, at home and around the world—are limitless. Take your place as a highly respected member of the business world. Karmen Rempel, CGA Manager Grant Thornton LLP Vancouver, British Columbia Why CGA? There are many reasons why CGA is the fastest-growing accounting designation in Canada. With CGA, you can: 1. Pursue unlimited career opportunities in the business or enterprise...
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...Core Marker’s Comment Sheet Course Name: Advanced Personal & Corporate Taxation (TX2) Assignment: 1 Modules: 1 and 2 General Comments Core Marker’s Comments are not full solution sets to the questions. Rather, they are intended to provide students with guidance in responding to each of the assignment questions by providing direction as to where the questions’ responses can be found within the readings/textbook (i.e. topic location); clarification/direction on complex readings; layout and format suggestions; and from time to time, segments of the solutions sets. Question 1 Multiple choice (20 marks - 2 marks each) a. 1) There should be no tax consequences. The loan was repaid by the end of the next taxation year (December 31, 2014) as required by subsection 15(2.6). The fact that the loan bears interest at the market rate means there should be no imputed interest benefits to Marc. b. 1) If the shares issued to Sophie-Anne are not in a separate class, the PUC of the shares held by her will be less than the $25 per share that she paid to the corporation. The other shareholders contributed $10 per share, and under the definition of paid-up capital in subsection 89(1), the PUC of a share of a class is equal to the total PUC of the class, divided by the number of issued shares of that class. Incorrect answers: 2) The ACB of the shares of a given shareholder is not affected by the ACB of the shares for the other shareholders. 3) In order for a taxable benefit...
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