Sharon Hartly Is the Owner-Manager of a CCPC from Which

question 115

Multiple Choice

Sharon Hartly is the owner-manager of a CCPC from which she receives an annual salary of $70,000 per year.For 2011, after deducting her salary, the CCPC will have additional
Income of $150,000.Sharon would like to take additional funds of $40,000 out of the corporation.Which of the following statements is correct?

• A)The best solution is to take the funds out as salary as this will increase her pensionable earnings for CPP purposes.
• B)The best solution is to take the funds out as a dividend as this will have the lowest tax cost.
• C)The best solution is to take the funds out as salary because this will reduce her CNIL
• Balance for purposes of the lifetime capital gains deduction.
• D)The best solution is to take the funds out as salary so that she can maximize her contri- bution to her RRSP.

Identify specific protists of economic or health significance.

Understand the basic structure and function of protist cells.

Explain the concept of endosymbiosis and its importance in protist evolution.

Distinguish between different modes of nutrition among protists.

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Definitions:

PLC

A Programmable Logic Controller is a ruggedized digital computer used for the automation of various electromechanical processes, such as control of machinery on factory assembly lines.

Programming Device

A tool or equipment used to program the firmware or software of electronic devices, often used in manufacturing, development, or maintenance.

Unions

Organizations formed by workers to represent their interests, negotiate with employers over wages, benefits, and working conditions, and advocate for workers' rights.

Europe

A continent located entirely in the Northern Hemisphere and mostly in the Eastern Hemisphere, comprising numerous countries, cultures, and languages.