Examlex
Generally,an accountant must possess the skills that an ordinarily prudent accountant would have.
Eligible Dividends
Dividends that are qualified for preferential tax treatment under certain tax laws.
Provincial Tax Brackets
The different rates of tax applied to various levels of income within a specific province, determining how much tax individuals owe based on their income.
Tax Difference
The discrepancy between tax calculated on accounting profit and the tax charged by the tax authorities, leading to deferred tax assets or liabilities.
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