TIF Solution Twenty-One - 16
Canadian Tax Principles
Test Items Solutions – Chapters 11 to 21
Test Items Solutions Table of Contents – Chapters 11 to 21
The .PDF version of the Test Items Solutions is available 1at the Instructor’s Resource Centre on the
online catalogue listing for this book, at
catalogue.pearsoned.ca
Click on “Download resources” (shown below) in the upper right hand corner of the
web page for this edition.
The table of contents is hyperlinked to the beginning of each Solution. To go to a Solution, hold down
the Control key and click on the solution listing. Control + Home will bring you back to this table of
contents from anywhere in the document.
Chapter Eleven Test Item File Solutions.................5
TIF Solution Eleven - 1...........................................................5
TIF Solution Eleven - 2.........................................................10
TIF Solution Eleven - 3.........................................................11
TIF Solution Eleven - 4.........................................................14
TIF Solution Eleven - 5A.......................................................27
TIF Solution Eleven - 5B.......................................................28
1 Canadian Tax Principles 2019/20 Edition – Test Item File Solutions
, TIF Solution Twenty-One - 15
TIF Solution Eleven - 6.........................................................29
TIF Solution Eleven - 7.........................................................32
TIF Solution Eleven - 8.........................................................33
TIF Solution Eleven - 9.........................................................35
TIF Solution Eleven - 10.......................................................36
TIF Solution Eleven - 11.......................................................39
TIF Solution Eleven - 12.......................................................41
TIF Solution Eleven - 13.......................................................43
TIF Solution Eleven - 14.......................................................47
TIF Solution Eleven - 15.......................................................49
Chapter Twelve Test Item File Solutions...............52
TIF Solution Twelve - 1.........................................................52
TIF Solution Twelve - 2.........................................................57
TIF Solution Twelve - 3.........................................................58
TIF Solution Twelve - 4.........................................................62
TIF Solution Twelve - 5A......................................................73
TIF Solution Twelve - 5B......................................................74
TIF Solution Twelve - 6.........................................................75
TIF Solution Twelve - 7.........................................................76
TIF Solution Twelve - 8.........................................................77
TIF Solution Twelve - 9.........................................................79
TIF Solution Twelve - 10.......................................................82
TIF Solution Twelve - 11.......................................................83
TIF Solution Twelve - 12.......................................................86
TIF Solution Twelve - 13.......................................................87
TIF Solution Twelve - 14.......................................................88
TIF Solution Twelve - 15.......................................................90
TIF Solution Twelve - 16.......................................................91
TIF Solution Twelve - 17.......................................................92
Chapter Thirteen Test Item File Solutions............96
2 Canadian Tax Principles 2019/20 Edition – Test Item File Solutions
, TIF Solution Twenty-One - 16
TIF Solution Thirteen - 1.......................................................96
TIF Solution Thirteen - 2.....................................................100
TIF Solution Thirteen - 3.....................................................101
TIF Solution Thirteen - 4.....................................................104
TIF Solution Thirteen - 5A..................................................114
TIF Solution Thirteen - 5B..................................................115
TIF Solution Thirteen - 6.....................................................116
TIF Solution Thirteen - 7.....................................................117
TIF Solution Thirteen - 8.....................................................119
TIF Solution Thirteen - 9.....................................................121
TIF Solution Thirteen - 10...................................................124
TIF Solution Thirteen - 11...................................................126
TIF Solution Thirteen - 12...................................................128
TIF Solution Thirteen - 13...................................................131
Chapter Fourteen Test Item File Solutions.........134
TIF Solution Fourteen - 1....................................................134
TIF Solution Fourteen - 2....................................................138
TIF Solution Fourteen - 3....................................................139
TIF Solution Fourteen - 4....................................................144
TIF Solution Fourteen - 5A.................................................153
TIF Solution Fourteen - 5B.................................................154
TIF Solution Fourteen - 6....................................................155
TIF Solution Fourteen - 7....................................................158
TIF Solution Fourteen - 8....................................................160
TIF Solution Fourteen - 9....................................................161
TIF Solution Fourteen - 10..................................................162
TIF Solution Fourteen - 11..................................................164
TIF Solution Fourteen - 12..................................................165
TIF Solution Fourteen - 13..................................................167
Chapter Fifteen Test Item File Solutions............169
3 Canadian Tax Principles 2019/20 Edition – Test Item File Solutions
, TIF Solution Twenty-One - 15
TIF Solution Fifteen - 1.......................................................169
TIF Solution Fifteen - 2.......................................................174
TIF Solution Fifteen - 3.......................................................175
TIF Solution Fifteen - 4.......................................................178
TIF Solution Fifteen - 5A.....................................................190
TIF Solution Fifteen - 5B.....................................................191
TIF Solution Fifteen - 6.......................................................192
TIF Solution Fifteen - 7.......................................................193
TIF Solution Fifteen - 8.......................................................194
TIF Solution Fifteen - 9.......................................................195
TIF Solution Fifteen - 10.....................................................198
TIF Solution Fifteen - 11.....................................................201
TIF Solution Fifteen - 12.....................................................203
TIF Solution Fifteen - 13.....................................................205
TIF Solution Fifteen - 14.....................................................206
TIF Solution Fifteen - 15.....................................................209
Chapter Sixteen Test Item File Solutions...........212
TIF Solution Sixteen - 1......................................................212
TIF Solution Sixteen - 2......................................................216
TIF Solution Sixteen - 3......................................................217
TIF Solution Sixteen - 4......................................................220
TIF Solution Sixteen - 5A....................................................230
TIF Solution Sixteen - 5B....................................................231
TIF Solution Sixteen - 6......................................................232
TIF Solution Sixteen - 7......................................................233
TIF Solution Sixteen - 8......................................................235
TIF Solution Sixteen - 9......................................................236
TIF Solution Sixteen - 10....................................................238
TIF Solution Sixteen - 11....................................................240
TIF Solution Sixteen - 12....................................................242
4 Canadian Tax Principles 2019/20 Edition – Test Item File Solutions
Canadian Tax Principles
Test Items Solutions – Chapters 11 to 21
Test Items Solutions Table of Contents – Chapters 11 to 21
The .PDF version of the Test Items Solutions is available 1at the Instructor’s Resource Centre on the
online catalogue listing for this book, at
catalogue.pearsoned.ca
Click on “Download resources” (shown below) in the upper right hand corner of the
web page for this edition.
The table of contents is hyperlinked to the beginning of each Solution. To go to a Solution, hold down
the Control key and click on the solution listing. Control + Home will bring you back to this table of
contents from anywhere in the document.
Chapter Eleven Test Item File Solutions.................5
TIF Solution Eleven - 1...........................................................5
TIF Solution Eleven - 2.........................................................10
TIF Solution Eleven - 3.........................................................11
TIF Solution Eleven - 4.........................................................14
TIF Solution Eleven - 5A.......................................................27
TIF Solution Eleven - 5B.......................................................28
1 Canadian Tax Principles 2019/20 Edition – Test Item File Solutions
, TIF Solution Twenty-One - 15
TIF Solution Eleven - 6.........................................................29
TIF Solution Eleven - 7.........................................................32
TIF Solution Eleven - 8.........................................................33
TIF Solution Eleven - 9.........................................................35
TIF Solution Eleven - 10.......................................................36
TIF Solution Eleven - 11.......................................................39
TIF Solution Eleven - 12.......................................................41
TIF Solution Eleven - 13.......................................................43
TIF Solution Eleven - 14.......................................................47
TIF Solution Eleven - 15.......................................................49
Chapter Twelve Test Item File Solutions...............52
TIF Solution Twelve - 1.........................................................52
TIF Solution Twelve - 2.........................................................57
TIF Solution Twelve - 3.........................................................58
TIF Solution Twelve - 4.........................................................62
TIF Solution Twelve - 5A......................................................73
TIF Solution Twelve - 5B......................................................74
TIF Solution Twelve - 6.........................................................75
TIF Solution Twelve - 7.........................................................76
TIF Solution Twelve - 8.........................................................77
TIF Solution Twelve - 9.........................................................79
TIF Solution Twelve - 10.......................................................82
TIF Solution Twelve - 11.......................................................83
TIF Solution Twelve - 12.......................................................86
TIF Solution Twelve - 13.......................................................87
TIF Solution Twelve - 14.......................................................88
TIF Solution Twelve - 15.......................................................90
TIF Solution Twelve - 16.......................................................91
TIF Solution Twelve - 17.......................................................92
Chapter Thirteen Test Item File Solutions............96
2 Canadian Tax Principles 2019/20 Edition – Test Item File Solutions
, TIF Solution Twenty-One - 16
TIF Solution Thirteen - 1.......................................................96
TIF Solution Thirteen - 2.....................................................100
TIF Solution Thirteen - 3.....................................................101
TIF Solution Thirteen - 4.....................................................104
TIF Solution Thirteen - 5A..................................................114
TIF Solution Thirteen - 5B..................................................115
TIF Solution Thirteen - 6.....................................................116
TIF Solution Thirteen - 7.....................................................117
TIF Solution Thirteen - 8.....................................................119
TIF Solution Thirteen - 9.....................................................121
TIF Solution Thirteen - 10...................................................124
TIF Solution Thirteen - 11...................................................126
TIF Solution Thirteen - 12...................................................128
TIF Solution Thirteen - 13...................................................131
Chapter Fourteen Test Item File Solutions.........134
TIF Solution Fourteen - 1....................................................134
TIF Solution Fourteen - 2....................................................138
TIF Solution Fourteen - 3....................................................139
TIF Solution Fourteen - 4....................................................144
TIF Solution Fourteen - 5A.................................................153
TIF Solution Fourteen - 5B.................................................154
TIF Solution Fourteen - 6....................................................155
TIF Solution Fourteen - 7....................................................158
TIF Solution Fourteen - 8....................................................160
TIF Solution Fourteen - 9....................................................161
TIF Solution Fourteen - 10..................................................162
TIF Solution Fourteen - 11..................................................164
TIF Solution Fourteen - 12..................................................165
TIF Solution Fourteen - 13..................................................167
Chapter Fifteen Test Item File Solutions............169
3 Canadian Tax Principles 2019/20 Edition – Test Item File Solutions
, TIF Solution Twenty-One - 15
TIF Solution Fifteen - 1.......................................................169
TIF Solution Fifteen - 2.......................................................174
TIF Solution Fifteen - 3.......................................................175
TIF Solution Fifteen - 4.......................................................178
TIF Solution Fifteen - 5A.....................................................190
TIF Solution Fifteen - 5B.....................................................191
TIF Solution Fifteen - 6.......................................................192
TIF Solution Fifteen - 7.......................................................193
TIF Solution Fifteen - 8.......................................................194
TIF Solution Fifteen - 9.......................................................195
TIF Solution Fifteen - 10.....................................................198
TIF Solution Fifteen - 11.....................................................201
TIF Solution Fifteen - 12.....................................................203
TIF Solution Fifteen - 13.....................................................205
TIF Solution Fifteen - 14.....................................................206
TIF Solution Fifteen - 15.....................................................209
Chapter Sixteen Test Item File Solutions...........212
TIF Solution Sixteen - 1......................................................212
TIF Solution Sixteen - 2......................................................216
TIF Solution Sixteen - 3......................................................217
TIF Solution Sixteen - 4......................................................220
TIF Solution Sixteen - 5A....................................................230
TIF Solution Sixteen - 5B....................................................231
TIF Solution Sixteen - 6......................................................232
TIF Solution Sixteen - 7......................................................233
TIF Solution Sixteen - 8......................................................235
TIF Solution Sixteen - 9......................................................236
TIF Solution Sixteen - 10....................................................238
TIF Solution Sixteen - 11....................................................240
TIF Solution Sixteen - 12....................................................242
4 Canadian Tax Principles 2019/20 Edition – Test Item File Solutions
