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 u- u9 u.................................................................. u61 uTIF
uProblem uTwo u- u10................................................................. u62 uTIF
uProblem uTwo u- u11................................................................. u63 uTIF
uProblem uTwo u- u12................................................................. u64 uTIF
uProblem uTwo u- u13................................................................. u65 u
2 Canadian uTax uPrinciples u2017/18 uEdition u– uTest uItem uFile
uProblems
, TIF uProblem uNine u- u15
Chapter uThree uTest uItem uFile uProblems................. u67
uTIF uProblem uThree u- u1 u................................................................. u67
uTIF uProblem uThree u- u2 u................................................................. u69
uTIF uProblem uThree u- u3 u................................................................. u70
uTIF uProblem uThree u- u4 u................................................................. u79
uTIF uProblem uThree u- u5A u.............................................................. u85
uTIF uProblem uThree u- u5B u.............................................................. u86
uTIF uProblem uThree u- u6 u................................................................. u88
uTIF uProblem uThree u- u7 u................................................................. u89
uTIF uProblem uThree u- u8 u................................................................. u90
uTIF uProblem uThree u- u9 u................................................................. u91
uTIF uProblem uThree u- u10 u............................................................... u92
uTIF uProblem uThree u- u11 u............................................................... u93
uTIF uProblem uThree u- u12 u............................................................... u94
uTIF uProblem uThree u- u13 u............................................................... u95
uTIF uProblem uThree u- u14 u............................................................... u96
uTIF uProblem uThree u- u15 u............................................................... u98
uTIF uProblem uThree u- u16 u............................................................. u100
uTIF uProblem uThree u- u17 u............................................................. u101
uChapter uFour uTest uItem uFile uProblems................. u103
uTIF uProblem uFour u- u1 u................................................................ u103
uTIF uProblem uFour u- u2 u................................................................ u105
uTIF uProblem uFour u- u3 u................................................................ u106
uTIF uProblem uFour u- u4 u................................................................ u112
uTIF uProblem uFour u- u5A u............................................................. u119
uTIF uProblem uFour u- u5B u.............................................................. u121
uTIF uProblem uFour u- u6 u................................................................ u123
uTIF uProblem uFour u- u7 u................................................................ u124
uTIF uProblem uFour u- u8 u................................................................ u126
u