Which of the Following Is Not One of the Personal

question 1

Multiple Choice

Which of the following is not one of the personal federal non-refundable tax credits available to reduce the federal tax liability?

• A) Canada employment credit
• B) Dividend tax credit
• C) Adoption expense credit
• D) GST/HST credit

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Definitions:

Direct Labor-Hours

The aggregate number of hours that workers, who are directly part of producing goods or services, contribute.

Job-Order Costing

A cost accounting system that assigns costs to specific production batches or jobs, enabling the calculation of the cost per job.

Predetermined Overhead Rate

An estimated rate used to allocate manufacturing overhead costs to individual units of production based on a specific activity base.

Machine-Hours

A measure of the amount of time a machine is used during the production process, often used in costing and budgeting.