Canadian Tax Principles
Test Items Problems – Chapters 11 to 21
Test Items Problems Table of Contents – Chapters 11 to 21
For a listing of the subjects covered for each Test Items Problem, please refer to the .PDF version of the
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Chapter Eleven Test Item File Problems.................5
TIF Problem Eleven - 1...........................................................5
TIF Problem Eleven - 2...........................................................7
TIF Problem Eleven - 3...........................................................9
TIF Problem Eleven - 4.........................................................17
TIF Problem Eleven - 5A......................................................24
TIF Problem Eleven - 5B......................................................26
TIF Problem Eleven - 6.........................................................28
TIF Problem Eleven - 7.........................................................29
TIF Problem Eleven - 8.........................................................30
TIF Problem Eleven - 9.........................................................31
TIF Problem Eleven -10........................................................32
TIF Problem Eleven -11........................................................33
TIF Problem Eleven - 12.......................................................34
TIF Problem Eleven - 13.......................................................35
1 Canadian Tax Principles 2018/19 Edition – Test Item File Problems
, TIF Problem Eleven - 4
TIF Problem Eleven - 14.......................................................37
TIF Problem Eleven - 15.......................................................39
Chapter Twelve Test Item File Problems...............41
TIF Problem Twelve - 1........................................................41
TIF Problem Twelve - 2........................................................43
TIF Problem Twelve - 3........................................................45
TIF Problem Twelve - 4........................................................54
TIF Problem Twelve - 5A......................................................61
TIF Problem Twelve - 5B......................................................63
TIF Problem Twelve - 6........................................................65
TIF Problem Twelve - 7........................................................66
TIF Problem Twelve - 8........................................................67
TIF Problem Twelve - 9........................................................69
TIF Problem Twelve - 10......................................................70
TIF Problem Twelve - 11......................................................71
TIF Problem Twelve - 12......................................................72
TIF Problem Twelve - 13......................................................73
TIF Problem Twelve - 14......................................................74
TIF Problem Twelve - 15......................................................75
TIF Problem Twelve - 16......................................................76
TIF Problem Twelve - 17......................................................77
Chapter Thirteen Test Item File Problems............79
TIF Problem Thirteen - 1......................................................79
TIF Problem Thirteen - 2......................................................81
TIF Problem Thirteen - 3......................................................83
TIF Problem Thirteen - 4......................................................90
TIF Problem Thirteen - 5A....................................................96
TIF Problem Thirteen - 5B....................................................98
TIF Problem Thirteen - 6....................................................100
TIF Problem Thirteen - 7....................................................101
2 Canadian Tax Principles 2018/19 Edition – Test Item File Problems
, TIF Problem Eleven - 1
TIF Problem Thirteen - 8....................................................102
TIF Problem Thirteen - 9....................................................103
TIF Problem Thirteen - 10..................................................104
TIF Problem Thirteen - 11..................................................105
TIF Problem Thirteen - 12..................................................106
TIF Problem Thirteen - 13..................................................107
TIF Problem Thirteen - 14..................................................109
TIF Problem Thirteen - 15..................................................111
Chapter Fourteen Test Item File Problems.........112
TIF Problem Fourteen - 1...................................................112
TIF Problem Fourteen - 2...................................................114
TIF Problem Fourteen - 3...................................................116
TIF Problem Fourteen - 4...................................................124
TIF Problem Fourteen - 5A.................................................132
TIF Problem Fourteen - 5B.................................................134
TIF Problem Fourteen - 6...................................................136
TIF Problem Fourteen - 7...................................................137
TIF Problem Fourteen - 8...................................................138
TIF Problem Fourteen - 9...................................................139
TIF Problem Fourteen - 10.................................................140
TIF Problem Fourteen - 11.................................................141
TIF Problem Fourteen - 12.................................................142
TIF Problem Fourteen - 13.................................................143
Chapter Fifteen Test Item File Problems............144
TIF Problem Fifteen - 1.......................................................144
TIF Problem Fifteen - 2.......................................................146
TIF Problem Fifteen - 3.......................................................148
TIF Problem Fifteen - 4.......................................................155
TIF Problem Fifteen - 5A....................................................162
TIF Problem Fifteen - 5B....................................................164
3 Canadian Tax Principles 2018/19 Edition – Test Item File Problems
, TIF Problem Eleven - 4
TIF Problem Fifteen - 6.......................................................166
TIF Problem Fifteen - 7.......................................................167
TIF Problem Fifteen - 8.......................................................168
TIF Problem Fifteen - 9.......................................................169
TIF Problem Fifteen - 10.....................................................170
TIF Problem Fifteen - 11.....................................................171
TIF Problem Fifteen - 12.....................................................172
TIF Problem Fifteen - 13.....................................................173
TIF Problem Fifteen - 14.....................................................174
TIF Problem Fifteen - 15.....................................................175
Chapter Sixteen Test Item File Problems...........176
TIF Problem Sixteen - 1......................................................176
TIF Problem Sixteen - 2......................................................178
TIF Problem Sixteen - 3......................................................179
TIF Problem Sixteen - 4......................................................187
TIF Problem Sixteen - 5A...................................................192
TIF Problem Sixteen - 5B...................................................194
TIF Problem Sixteen - 6......................................................196
TIF Problem Sixteen - 7......................................................197
TIF Problem Sixteen - 8......................................................198
TIF Problem Sixteen - 9......................................................199
TIF Problem Sixteen - 10....................................................200
TIF Problem Sixteen - 11....................................................201
TIF Problem Sixteen - 12....................................................202
TIF Problem Sixteen - 13....................................................203
TIF Problem Sixteen - 14....................................................204
TIF Problem Sixteen - 15....................................................205
TIF Problem Sixteen - 16....................................................206
TIF Problem Sixteen - 17....................................................207
TIF Problem Sixteen - 18....................................................208
4 Canadian Tax Principles 2018/19 Edition – Test Item File Problems