CGA-CANADA PERSONAL & CORPORATE TAXATION [TX1] EXAMINATION March 2012 Time: 3 Hours Notes: 1. 2. 3. This examination is based on the Canadian Income Tax Act with Regulations (CCH 92nd Edition). Round all calculations to the nearest dollar‚ except price per share. The following items‚ applicable to the 2011 taxation year‚ are provided for reference: Federal Income Tax Rates — 2011 2011 Taxable Income Up to $41‚544 $41‚545 – $83‚088 $83‚089 – $128‚800 $128‚801 and over Personal Tax Credits 1. 2.
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there are many private academical institutes which many parents in Korea want to have near their home. Both public school and private institutes would give them the good educational circumstance. Second of all‚ we have great public transportation systems. One of them is the subway‚ it is near my town. Almost everyday in the morning‚ the traffic is jamed in Busan where I’m living. Due to the heavy traffic there are many people who are late for work‚ but the subway would get rid of the
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PRESENT SIMPLE 1-When do we use it? -When we are talking about a habit; -When we are talking about a schedule; -When we are stating a fact; -When we say something that is generally true; -When we give instructions or directions. 2-TIME EXPRESSIONS for things that happen regularly are: -Every.... -Once a.... -Twice a.... -On Tuesdays..... -In winters.... OR -Always‚ Frequently‚ Often‚ Usually‚ Regularly‚ Generally‚ Sometimes‚ Seldom‚ Rarely‚ Never. * Time Expressions
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Air Pollution due to Transportation Recently there has been a great emphasis in the media on pollution. In general‚ it seems that governments and citizens are becoming more aware of the impacts of pollution worldwide. One of the most significant forms of pollution is air pollution. Air pollution is a major concern. Transportation is the 3rd major contributor to air pollution. Air pollution caused by cars and airplanes do a lot more damage to the world than most people are aware of. Education is
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carpooling are: being able to relax or read while someone else drives‚ saving on the cost of gas‚ reducing wear and tear on your vehicle‚ and obtaining possible discounts on auto insurance (“Transportation Options”). It is also most likely to be faster‚ cheaper‚ cleaner‚ and less crowded than public transportation (Zimmerman). Recently‚ the Internet has made it easier to connect with locals that want to share a ride. Disadvantages of carpooling may include: having to ride with strangers (or putting
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CONFIDENTIAL * ^ * LG/SEP 2010/BEL260/250 UNIVERSITI TEKNOLOGI MARA FINAL EXAMINATION COURSE COURSE CODE EXAMINATION TIME INTERMEDIATE ENGLISH / MAINSTREAM ENGLISH II BEL260/250 SEPTEMBER 2010 3 HOURS INSTRUCTIONS TO CANDIDATES 1. This question paper consists of two (2) parts : PART A : Section 1 (5 Questions) Section 2 (5 Questions) Section 3 (6 Questions) PART B : (1 Question) Answer ALL questions from both parts in the Answer Booklet. Start each answer on a new page. Do not bring
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Maritime transportation is the backbone of global trading. More than 80% of global product distribution are using ship (United Nations Conference on Trade and Development‚ 2015). Therefore‚ it has several advantages compared to land and air distribution. Compared to air transportation‚ maritime transportation is more efficient in terms of cost and quantity. Maritime transportation also can cover sea and have inter-island connected which are cannot be done by maritime transportation. Indonesia‚ which
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Chargeable Leave is from to Chargeable leave is from to PART II - EMERGENCY LEAVE TRANSPORTATION AND TRAVEL 18. You are authorized to proceed on official travel in connection with emergency leave and upon completion of your leave and travel will return
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Transport or transportation is the movement of people‚ animals and goods from one location to another. Modes of transport include air‚rail‚ road‚ water‚ cable‚ pipeline‚ and space. The field can be divided into infrastructure‚ vehicles‚ and operations. Transport is important since it enables trade between people‚ which in turn establishes civilizations. Water transport: Water transport is the process of transport watercraft‚ such as a barge‚ boat‚ ship or sailboat over a body of water
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MOVEMENT. B) HOW HAVE CHANGES IN MOBILITY OCCURRED IN THE PAST 100 YEARS? IN THE PAST 100 YEARS TRANSPORTATION TECHNOLOGY HAS GREATLY DEVELOPED. THE NEW TECHNOLOGY ALLOWS FASTER AND EASIER MOBILITY FOR LESS MONEY. 2. HOW IMPORTANT ARE THE ROADS TO THE MOVEMENT OF PEOPLE IN CANADA? THE ROADS ARE IMPORTANT TO THE MOVEMENT OF PEOPLE IN CANADA BECAUSE CARS‚ BUSES‚ TRUCKS AND MOTORCYCLES ARE THE MOST POPULAR MEANS OF TRANSPORTATION. 3. WHAT IS THE DIFFERENCE BETWEEN INTERCITY AND INTRACITY
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