TIF Problem Eleven - 1
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
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 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
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
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 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
