Examlex
_________ computers are able to continue their operation even when problems are present.
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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