Examlex
Suppose we want to find an event that will serve as an effective reinforcer for a given person. According to the disequilibrium principle, we should begin by determining
Marginal Tax Rates
This is the percentage of tax applied to your next dollar of income, varying with taxpayers' income levels within defined tax brackets.
Eligible Dividends
Eligible dividends are those paid by Canadian corporations to Canadian residents, which are eligible for an enhanced dividend tax credit.
CCA Rate
Capital Cost Allowance Rate; a percentage used to calculate the yearly depreciation of tangible property for tax purposes in Canada.
Half-Year Rule
CRA’s requirement to figure CCA on only one-half of an asset’s installed cost for its first year of use.
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