Which of the Following Is NOT True with Regard to Prenatal

question 97

Multiple Choice

Which of the following is NOT true with regard to prenatal infection with HIV?

• A) Maternal use of the drug AZT during pregnancy lowers the risk of prenatal transmission of the virus.
• B) Approximately 25% of infants born to HIV-infected mothers will themselves become infected.
• C) Most pregnant women who are HIV positive or who have AIDS will give birth to infants who are HIV positive.
• D) The infant may contract the virus in the birth canal during delivery.

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Definitions:

Commercial Substance

A characteristic of a business transaction where the risk, timing, or amount of future cash flows of the assets or liabilities of the entity will change as a result of the transaction.

Temporary Difference

Refers to differences between the carrying amount of an asset or liability in the balance sheet and its tax base that will result in taxable or deductible amounts in future periods.

Straight Line Depreciation

A method of allocating the cost of a tangible asset over its useful life in equal annual amounts.

Capital Cost Allowance

A tax deduction in Canada for the depreciation of tangible property.