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This note describes and interprets accounting standards for future employee benefits. Adoption of these new standards must occur no later than fiscal years beginning in 2000. These accounting rules will result in greater harmonization of Canadian and U.S. accounting standards. The note details the components of pension expense and provides an illustration of a public company's note disclosure. This disclosure is used to provide an explanation of how to interpret the data that is disclosed about pensions in a company's financial statements and notes.

This note describes and interprets accounting standards for future employee benefits. Adoption of these new standards must occur no later than fiscal years beginning in 2000. These accounting rules will result in greater harmonization of Canadian and U.S. accounting standards. The note details the components of pension expense and provides an illustration of a public company's note disclosure. This disclosure is used to provide an explanation of how to interpret the data that is disclosed about pensions in a company's financial statements and notes.

The note explains current Canadian financial accounting procedures for corporate income tax as well as the theoretical options that exist. It also considers permanent differences as well as timing differences that give rise to deferred income taxes. A short example is provided.

The determination of property income for Canadian income tax purposes is discussed in this note, along with some basic tax planning issues. Some basic examples illustrate the concepts, and several problems are provided.

The case addresses some basic personal financial planning issues that a couple with children may encounter. Specifically addressed are the taxation of different components of employment income, the trade-off between paying down a mortgage and investing in an RRSP and the creation of a RESP to save for a child's education.

The note describes the reasons for the Canadian financial accounting standards for lease accounting and the accounting entries for both the lessor and the lessee in 1993. A comparison between a capital lease and operating lease is provided so that the financial statement impact of the accounting standard can be discussed.

The note describes the reasons for the current Canadian financial accounting standards for lease accounting and the accounting entries for both the lessor and the lessee. A comparison between a capital lease and operating lease is provided so that the financial statement impact of the accounting standard can be discussed.

The note describes what integration for tax purpose is, what its objective is and how the Canadian income tax achieves it. The note starts with the concept of perfect integration and then evaluates the assumptions underlying it. This is followed by a consideration of the actual extent of integration to determine when incorporation is advantageous and when it results in a real tax cost.