Tax Notes: Capital Gains Capital property: depreciable property and any other property the disposal of which would result in a capital gain Capital gains = proceeds – ACB Taxable capital gain = capital loss and gain are taxed at a rate of ½ Capital losses are denied: depreciable property‚ personal use property‚ deemed dispositions (to the extend they exceed capital gains Disposition of Identical Properties (shares) Post V day pool (pre 1972) ( real estate property Median
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In The modern Greek term for sport is Αθλητισμός (athlitismos)‚ directly cognate with the English terms "athlete" and "athleticism" but the oldest definition of “sport” in English (1300) is of anything humans find amusing or entertaining. Other meanings include gambling and events staged for the purpose of gambling; hunting; and games and diversions‚ including ones that require exercise. Roget’s defines the noun sport as an "activity engaged in for relaxation and amusement" with synonyms including
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and contrast Payne & Gainey text Tsui text Description in my own words Evidence from the text (include direct quotes and page numbers) Description in my own words Evidence from the text (include direct quotes and page numbers) Explicit meaning The goal of the article is to provide instructors with a variety of strategies for engaging students to participate in classroom controversial discussions and enhancing their critical thinking skills at the collegiate level. This article
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The Meaning of Ethics What is ethics? Ethics can generally be defined as the principles of morally acceptable conduct of individuals. Ethics also means an individual’s personal beliefs about right and wrong behaviours. Although this simple definition communicates the essence of ethics‚ three implications warrant additional consideration: a. Ethics is individually defined. People have ethics‚ whereas organisations do not have it; b. What constitutes ethical behaviour can vary from one
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Media and its representation of Lesbian‚ Gay‚ Bisexual‚ Transsexual (LGBT) themes has been prevalent throughout time. According to the collections of studies and stories by Meem‚ Mitchell and Jonathan (2010) concerning LGBT individuals‚ it is important to represent such themes because it is able to enlighten people on how our society as a whole‚ has become dynamic. The Media can be seen as a “central source” where negative perceptions can be created. As a result‚ stereotypes can be either created
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To hear information through the grapevine is to learn of something informally and unofficially by some sort of gossip or rumor. Grapevines exist is many different organizations. They are formed by individuals and groups within these organizations. These people usually have a common link or something similar that ties them together in some way. Grapevines typically spread information very quickly but most of the time‚ the information is not verified or accurate. No matter what workplace or organization
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A Comparative Essay looking at the Representation of Woman (Men) in Print and Television Advertising Introduction To be able to establish how woman are portrayed in advertising‚ I researched into a variety of print & television advertisements. I began to recognise and then establish the large variety of techniques that advertisers use to target women‚ I also analysed the ways in which women are depicted in advertisements. Advertisers use many techniques to target their core audiences
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assessable income (AI). Remuneration Package ANNUAL SALARY Emma’s annual salary of $150‚000 per annum is assessed based on s6-5(1) ITAA97‚ which states her AI includes income according to ordinary income (OI) concept. In Scott v Commissioner of Taxation (1935)‚ the court’s definition of income is reflective of what majority of public would consider income‚ such as salaries. Emma’s annual salary does constitute for OI and is thereby AI. However‚ since Emma has arranged for 10% of her salary to
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Tutorial 4 Bullet Point Summary Question 1-Income Derived from a Business Is the $10 000 cash rebate income under CB1 of the ITA 2007? CB1: * Income of a business is taxable unless it is of capital in nature * Capital Revenue Distinction Relevant Cases: * Wattie v CIR * Birkdale Service Station Ltd v CIR Facts to Consider: * No obligation to spend the rebate on anything in particular * Gas n Go already bound to an exclusive agreement with Caltex * Used to repaint
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The meaning of success differs for everyone‚ for some it could be living large‚ being famous and known world wide‚ while others can define success as getting the promotion they’ve been working toward for the past year. Success for me is not only doing well academically‚ but also athletically. During the next 4 years at High Point University‚ I plan on obtaining new skills and reaching the goals I set for myself. Success is achieving things higher than your expectations‚ it requires patience and hand-work
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