Personal Tax Planning 2006/2007 |
Common terms and phrases
15 per cent Alberta alternative minimum tax annual apply British Columbia Brunswick Canada Canadian capital gains CCTB cents per kilometre Certified General Accountant child claim a monthly claim the spousal common-law partner Consult your Certified corporation cost credit is eliminated deduction disability dividend tax donations employee employment expenses in excess farm federal budget fees funds income in excess income reaches Income Tax Act incurred individual investment limited loan loss Manitoba maximum credit monthly provincial credit net income Newfoundland & Labrador Northwest Territories Nova Scotia Nunavut Ontario partnership payments pension income Pension Plan Prince Edward Island provincial portion provincial tax provincial/territorial purchase qualify Quebec received retiring allowance RRIF RRSP rules salary Saskatchewan shares spousal credit spouse or common-law SR&ED students may claim supplement Surtax tax purposes Tax Tips taxable benefit taxable dividends Taxable Income taxation transfer tuition Yukon