CANADIAN TAX PRINCIPLES, TEST ITEMS
PROBLEMS – CHAPTERS 1 TO 10
, TIF Problem Nine - 15
Canadian Tax Principles Test Items
Problems – Chapters 1 to 10
Test Items Problems Table of Contents – Chapters 1 to 10
For a listing of the subjects covered for each Test Items Problem, please refer to the .PDF version of the
Test Items Problems that is available 1at the Instructor’s Resource Centre on the online catalogue listing
for this book, at
catalogue.pearsoned.ca
The table of contents is hyperlinked to the beginning of each Problem. To go to a Problem, hold down
the Control key and click on the problem listing. Control + Home will bring you back to this table of
contents from anywhere in the document.
Chapter One Test Item File Problems ....................... 5
TIF Problem One - 1 ...................................................................... 5
TIF Problem One - 2 ...................................................................... 7
TIF Problem One - 3 ...................................................................... 9
TIF Problem One - 4 .................................................................... 19
TIF Problem One - 5A ................................................................. 25
TIF Problem One - 5B ................................................................. 27
TIF Problem One - 6 .................................................................... 29
TIF Problem One - 7 .................................................................... 30
TIF Problem One - 8 .................................................................... 31
TIF Problem One - 9 .................................................................... 32
TIF Problem One - 10.................................................................. 33
TIF Problem One - 11.................................................................. 34
TIF Problem One - 12.................................................................. 35
1 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
, TIF Problem Nine - 16
TIF Problem One - 13.................................................................. 36
TIF Problem One - 14.................................................................. 37
TIF Problem One - 15.................................................................. 38
TIF Problem One - 16.................................................................. 39
Chapter Two Test Item File Problems ..................... 40
TIF Problem Two - 1 .................................................................... 40
TIF Problem Two - 2 .................................................................... 41
TIF Problem Two - 3 .................................................................... 43
TIF Problem Two - 4 .................................................................... 51
TIF Problem Two - 5A ................................................................. 55
TIF Problem Two - 5B ................................................................. 56
TIF Problem Two - 6 .................................................................... 58
TIF Problem Two - 7 .................................................................... 59
TIF Problem Two - 8 .................................................................... 60
TIF Problem Two - 9 .................................................................... 61
TIF Problem Two - 10 .................................................................. 62
TIF Problem Two - 11 .................................................................. 63
TIF Problem Two - 12 .................................................................. 64
TIF Problem Two - 13 .................................................................. 65
2 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
, TIF Problem Nine - 15
Chapter Three Test Item File Problems .................. 67
TIF Problem Three - 1 ................................................................. 67
TIF Problem Three - 2 ................................................................. 69
TIF Problem Three - 3 ................................................................. 70
TIF Problem Three - 4 ................................................................. 79
TIF Problem Three - 5A .............................................................. 85
TIF Problem Three - 5B .............................................................. 86
TIF Problem Three - 6 ................................................................. 88
TIF Problem Three - 7 ................................................................. 89
TIF Problem Three - 8 ................................................................. 90
TIF Problem Three - 9 ................................................................. 91
TIF Problem Three - 10 ............................................................... 92
TIF Problem Three - 11 ............................................................... 93
TIF Problem Three - 12 ............................................................... 94
TIF Problem Three - 13 ............................................................... 95
TIF Problem Three - 14 ............................................................... 96
TIF Problem Three - 15 ............................................................... 98
TIF Problem Three - 16 .............................................................100
TIF Problem Three - 17 .............................................................101
Chapter Four Test Item File Problems .................. 103
TIF Problem Four - 1 .................................................................103
TIF Problem Four - 2 .................................................................105
TIF Problem Four - 3 .................................................................106
TIF Problem Four - 4 .................................................................112
TIF Problem Four - 5A...............................................................119
TIF Problem Four - 5B...............................................................121
TIF Problem Four - 6 .................................................................123
TIF Problem Four - 7 .................................................................124
TIF Problem Four - 8 .................................................................126
3 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
PROBLEMS – CHAPTERS 1 TO 10
, TIF Problem Nine - 15
Canadian Tax Principles Test Items
Problems – Chapters 1 to 10
Test Items Problems Table of Contents – Chapters 1 to 10
For a listing of the subjects covered for each Test Items Problem, please refer to the .PDF version of the
Test Items Problems that is available 1at the Instructor’s Resource Centre on the online catalogue listing
for this book, at
catalogue.pearsoned.ca
The table of contents is hyperlinked to the beginning of each Problem. To go to a Problem, hold down
the Control key and click on the problem listing. Control + Home will bring you back to this table of
contents from anywhere in the document.
Chapter One Test Item File Problems ....................... 5
TIF Problem One - 1 ...................................................................... 5
TIF Problem One - 2 ...................................................................... 7
TIF Problem One - 3 ...................................................................... 9
TIF Problem One - 4 .................................................................... 19
TIF Problem One - 5A ................................................................. 25
TIF Problem One - 5B ................................................................. 27
TIF Problem One - 6 .................................................................... 29
TIF Problem One - 7 .................................................................... 30
TIF Problem One - 8 .................................................................... 31
TIF Problem One - 9 .................................................................... 32
TIF Problem One - 10.................................................................. 33
TIF Problem One - 11.................................................................. 34
TIF Problem One - 12.................................................................. 35
1 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
, TIF Problem Nine - 16
TIF Problem One - 13.................................................................. 36
TIF Problem One - 14.................................................................. 37
TIF Problem One - 15.................................................................. 38
TIF Problem One - 16.................................................................. 39
Chapter Two Test Item File Problems ..................... 40
TIF Problem Two - 1 .................................................................... 40
TIF Problem Two - 2 .................................................................... 41
TIF Problem Two - 3 .................................................................... 43
TIF Problem Two - 4 .................................................................... 51
TIF Problem Two - 5A ................................................................. 55
TIF Problem Two - 5B ................................................................. 56
TIF Problem Two - 6 .................................................................... 58
TIF Problem Two - 7 .................................................................... 59
TIF Problem Two - 8 .................................................................... 60
TIF Problem Two - 9 .................................................................... 61
TIF Problem Two - 10 .................................................................. 62
TIF Problem Two - 11 .................................................................. 63
TIF Problem Two - 12 .................................................................. 64
TIF Problem Two - 13 .................................................................. 65
2 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
, TIF Problem Nine - 15
Chapter Three Test Item File Problems .................. 67
TIF Problem Three - 1 ................................................................. 67
TIF Problem Three - 2 ................................................................. 69
TIF Problem Three - 3 ................................................................. 70
TIF Problem Three - 4 ................................................................. 79
TIF Problem Three - 5A .............................................................. 85
TIF Problem Three - 5B .............................................................. 86
TIF Problem Three - 6 ................................................................. 88
TIF Problem Three - 7 ................................................................. 89
TIF Problem Three - 8 ................................................................. 90
TIF Problem Three - 9 ................................................................. 91
TIF Problem Three - 10 ............................................................... 92
TIF Problem Three - 11 ............................................................... 93
TIF Problem Three - 12 ............................................................... 94
TIF Problem Three - 13 ............................................................... 95
TIF Problem Three - 14 ............................................................... 96
TIF Problem Three - 15 ............................................................... 98
TIF Problem Three - 16 .............................................................100
TIF Problem Three - 17 .............................................................101
Chapter Four Test Item File Problems .................. 103
TIF Problem Four - 1 .................................................................103
TIF Problem Four - 2 .................................................................105
TIF Problem Four - 3 .................................................................106
TIF Problem Four - 4 .................................................................112
TIF Problem Four - 5A...............................................................119
TIF Problem Four - 5B...............................................................121
TIF Problem Four - 6 .................................................................123
TIF Problem Four - 7 .................................................................124
TIF Problem Four - 8 .................................................................126
3 Canadian Tax Principles 2017/18 Edition – Test Item File Problems
