The Calculation of the Federal Non-Refundable Tax Credit Assignment

The Calculation of the Federal Non-Refundable Tax Credit - Assignment Example She was originally married but later on divorced due to domestic violence. She is a Canadian citizen who lives in Ontario province, Toronto city 2 vines Avenue. She is blessed with four children born in 1990, 1993, 1997 and 2001 respectively. As per now, the client does not pay the family caregiving amount. She earns a basic employment income of $100000 with the following deductions: $3000 for elected split-pension, $4000 for the annual union for professionals as he is in a union of accountants union and $8700 for her children expenses. She has credits such as $4468 for two children whom he doesn’t claim for the family caregiver, $8548 for other two children who claim for family caregiver and $5120 for CPP contribution through payment from box 16 and box 17 of all T4 slips, $891.12 for employment premiums. He, however, pays $1117 for being a Canadian employer, $2500 for public transit, $3000 for children fitness, $1500 for children’s arts, $3500 for home buyer’s, $5200 for medical expenses for herself and her children. The client has got two more types of income which is interest on bond and dividends. In the case study, the client earns a salary of $100000 in 2012 and was not a member of DPSP and RPP so he is entitled to contribute (18%*100000) = $18000 as contribution limit but he contributed $1500 to a spousal RRSP in 2013. His earned income is sufficient for maximum $24270 as the deduction in the year 2013. He will contribute and deduct up to $16500 in 2013 (18000+ {18000-1500}) the RRSP contribution is recorded in line 129 Capital gains: in April 2013, the client owned 500MBF (1000 board) of wooden boards that lasted for more than a year. It had a depletion of $60 per MBF. She is a calendar year taxpayer. On January 1, 2013, the boards had a fair market value of $45 per MBF. She sold all of them in April. On her 2013 tax return, she elected to treat the cutting of timber as the exchange. We report the difference between client’s fair market value and her adjusted basis for depletion as a capital gain.  Ã‚  

Native American Astronomy Essay -- Astronomy Seasons Astronomers Essay

Native American Astronomy For many years astronomers and people alike have constantly heard about the observations and records of the Chinese and Europeans. No other culture can provide as much information as that gathered by the Chinese and Europeans, but there are many other cultures that observed and recorded the night sky, one of those being the Native Americans. During the last fifteen to twenty years archaeoastronomers have uncovered much concerning the beliefs and records of Native Americans. Unfortunately, the methods of keeping records of astronomical events were not as straight forward as the Chinese and Europeans. The Native Americans had to use what they could to record what they observed. Their records were found on rock and cave drawings, stick notching, beadwork, pictures on animal skins and story telling. One of the few dateable events among the various records of Native Americans was the 1833 appearance of the Leonid meteor shower. The most obvious accounts of the Leonid storm appear among the various bands of the Sioux of the North American plains. The Sioux kept records called â€Å"winter counts,† which were a chronological pictographic account of each year painted on animal skin. In 1984 Von Del Chamberlain listed the astronomical references for 50 Sioux, forty five out of fifty referred to an intense meteor shower during 1833/1834. He also listed nineteen winter counts kept by other plains Indian tribes, fourteen of which referred to the Leonid storm. The Leonids also appear among the Maricopa, who used calendar sticks with notches to represent the passage of a year, with the owner of the stick remembering the events. The owner of one stick claimed records had been kept that way â€Å"since the stars fell.† The first notch on the stick represented 1833. A member of the Papago, named Kutox, was born around 1847 or 1848. He claimed that 14 years prior to his birth â€Å"the stars rained all ov er the sky.† A less obvious Leonid reference was found in a journal kept by Alexander M. Stephen, which detailed his visit with the Hopi Indians and mentions a talk he had With Old Djasjini on December 11, 1892. That Hopi Indian said, â€Å"How old am I? Fifty, maybe a hundred years, I cannot tell. When I was a young boy eight or ten years there was a great comet in the sky and at night all the above was full of shooting stars. (Stephen 37). During the lifetime o... ...eir records by building structures that would observe the sun. the Bighorn Medicine Wheel in Wyoming dates to AD 1400 to 1700. Lines drawn between major markings on the wheel point to the location of solstice sunrises and sunsets and also toward the rising point of the three brightest stars that rise before the sun in the summer. About fifty medicine wheels have been discovered, several are thousands of years. Many of them have the same alignment as the Bighorn Medicine Wheel. In Chaco Canyon, New Mexico two spirals carved into the rock by the prehistoric Anasazi can be used as a calendar. A dagger of light penetrates the shadow of adjacent rocks. The dagger moves with the sun to different locations on the spiral.the full pattern also reflects the 18.6 year cycle of the moon as well as the yearly cycle of the sun. The ancient Native Americans were not sophisticated astronomers in the sense of coherent theory behind the movements of heavenly objects, their level of understanding o f the time cycles of the sun, moon and planets was great. The methods for recording and keeping track of the seasonal movements was clever and displays a cultural richness that varies from tribe to tribe.

Ap Bio Lab One: Osmosis and Diffusion

Meghann Kiphart AP Biology Lab Report Number One Mrs. Irvine Introduction: Because all molecules have kinetic energy and are constantly in motion cells go through a process called diffusion. Diffusion is the movement if molecules from an area of higher concentration to and area of lower concentration. This process with continue to occur until an equilibrium is reached. Osmosis is a different and unique kind of diffusion. Osmosis is the diffusion of water through a permeable membrane. The phrase â€Å"permeable membrane† means that the membrane will only allow specific molecules through such a water or oxygen.In Osmosis water will travel from an area of higher water potential or an area of lower water potential. Hypothesis: I think that in this lab, osmosis and diffusion will occur between the solutions of different concentrations until a equilibrium is reached and there is no movement of water. Materials: EXERCISE 1A: Diffusion The materials include a 30-cm piece of 2. 5-cm di alysis tubing, 15-mL of the 15% glucose/1% starch solution, 250-mL beaker, distilled water, 4-mL Lugol’s solution, and string. EXERCISE 1B: Osmosis The materials used include 25-mL of these solutions: distilled water, 0. M sucrose, 0. 4M sucrose, 0. 6M sucrose, 0. 8M sucrose, and 1. 0M sucrose, scissors, string, a balance, six 250-mL cups, and six 30cm strips of dialysis tubing. EXERCISE 1C: Water Potential The materials that were used included 50mL of distilled water, 0. 2M sucrose, 0. 4M sucrose, 0. 6M sucrose, 0. 8M sucrose, and 1. 0M sucrose, six 250mL cups with lids, 4 potato cores for each cup, a balance, and paper towel. EXERCISE 1D: Calculation of Water Potential from Experimental Data This exercise required a calculator and a pencil. Procedure: EXERCISE 1A:Soak the dialysis tubing in water before you start the experiment. Tie off one end of the tubing to form a bag like structure. Through the open end of the bad, place the starch solution in to the bag. Tie off the o ther end of the bag to secure the substance inside. Make sure to record the color of the solution in Table 1. 1. Next you’re going to text the starch solution for the presence of glucose. Record the results in Table 1. 1. Fill a 250ml cup about 2/3 of the way full with distilled water. Add 4ml of Lugol’s solution into the distilled water. Record the color of the solution in the Table 1. . Put the bag in the cup full of the solution. Allow the bag and cup to stand over night. The next day record the final color of the solution in Table 1. 1. Finally test the liquid in the cup and in the bag for the presence of glucose. Record the final results in Table 1. 1. EXERCISE 1B: Get six strips of presoaked dialysis tubing and create a bag like was shown in exercise 1A. Pour 25mL of the six solutions into each of the six bags. Tie off the other end of the bags. Rinse each bag gently with distilled water and dry the outside of the bag with a paper towel.Weigh each bag and record the results in Table 1. 2. Put each of the six bags into the cups with the six different solutions. Let stand over night. The next day remove the bags from the water and carefully dry the bags with paper towel. Weigh each bag and record them in Table 1. 2. Gather the other lab group’s data to be able to complete Table 1. 3. EXERCISE 1C: Pour 50mL of the solutions into a labeled 250mL cups. Using a cork borer, cut the potato into 24 cylinders. (4 potato cores x 6 cups = 24 potato cores altogether) weigh the mass of each set of 4 potato cores.Record the data in Table 1. 4. Put 4 potato cores into each solution cup. Cover the cup with a lid to prevent evaporation. Let stand overnight. Remove cores from the cup and dry them with a paper towel. Then determine there combined weigh in groups of 4 (from the same cup). Record the results in Table 1. 4. Calculate the percentages changes in mass. Collect the class data and determine the class change in mass. EXPERIMENT 1D: Determine the solute, pressure, and the water potential of the sucrose solution. Then, graph the information that is given about the zucchini cores. Questions:EXPERIMENT 1A: 1. Which substances are entering the bag and which are leaving the bag? What evidence supports the answer? Distilled water and IKI are leaving and entering. Glucose is able to leave the bag. 2. Explain the results that were obtained. Include the concentration differences and membrane pore size in the discussion. Glucose and small molecules were able to move through the pores. Water and IKI moved from high to low concentration. 3. How could this experiment be modified so that quantitative data could be collected to show that water diffused into the dialysis bag?You could mass the bag before and after it is placed into the solution. 4. Based on your observations, rank the following by relative size, beginning with the smallest: glucose molecules, water molecules, IKI molecules, membrane pores, and starch molecules. Water molec ules, IKI molecules, Glucose molecules, membrane pores, and starch molecules. 5. what results would you expect if the experiment started with a glucose and IKI solution inside the bag and only starch and water outside? The glucose and IKI would move out of the bag and turn the starch and water solution purple/ blue.The starch couldn’t move inside the bag because its molecules are too big to pass through the membrane of the tubing. EXERCISE 1B: 1. Explain the relationship between the change in mass and the molarity of sucrose within the dialysis bags. The solute in hypertonic and water will move into the bag. As the molarity increases the water moves into the bag. 2. Predict what would happen to the mass of each bag in the experiment of all the bags were places in a 0. 4M sucrose solution instead of distilled water. With the 0. 2M bag, the water would move out. With the 0. M bag, there will be no net movement of water because the solutions reach equilibrium. With the 0. 6M-1. 0M bags the water would move into the bags. 3. Why did you calculate the percent change in mass rather then simply using the change in mass? This was calculated because each group began with different initial masses and we would have different data. All the groups need consistent data. 4. A dialysis bag is filled with distilled water and then places in a sucrose solution. The bag’s initial mass is 20g and its final mass is 18g. Calculate the percent change of mass, showing your calculations. 18-20)/20) x 100 = 10% 5. The sucrose solution in the cup would have been hypotonic to the distilled water in the bag. EXPERIMENT 1D 1. If the potato core is allowed to dehydrate by sitting in the open air, would the water potential of the potato cells decrease or increase? Why? It would decrease because the water would leave the cells and cause the water potential to go down. 2. If a plant cell has a lower water potential then its surrounding environment and if pressure is equal to zero, is the cell hypertonic or hypotonic to its environment?Will the cell gain water or lose water? It is hypotonic and it will gain water. 3. The cup is open to the atmosphere, what is the pressure potential of the system? The pressure potential is zero. 4. Where is the greatest water potential? In the dialysis bag. 5. Water will diffuse out of the bag. Why? It is because the water moves from the area of high water potential to an area of lower water potential. 6. What effect does adding solute have on the solute potential component of the solution? Why? It makes it more negative 7.Consider what would happen to a red blood sell placed in distilled water: A) which would have the higher concentration of water molecules? Distilled Water B) which would have the higher water potential? Distilled Water C) what would happen to the red blood cell? Why? It would leak, because it would take to much water. Conclusion: In Exercise 1A the data collected helped tell which molecules can and can not m ove across a cell membrane. IKI, we know because of its color change, was able to move across a membrane. Starch, although, is too large to move across a membrane.Glucose was able to move freely, along with the water, across the cell membrane. In 1B, it was proven that water moves faster across the cell membrane then sucrose. The water moved to help reach equilibrium between the 2 solutions. The sucrose molecules are too big to move across the membrane as fast as water can. In experiment 1C showed that the potatoes contained sucrose. The sucrose in the potato raised the solute potential, which lowered the water potential. The cup of distilled water had a high water potential water moves down the concentration gradient, causing the potato cores to take on water.

Factors That Have Had an Influence on the Formation and Convergence of European Law Free Essay Example, 1250 words

A type of system some have referred to as Community law has come to evolve as a result of the federation of the individual nations that constitute the European Union. This has both occurred as a result of planned legislation that works to further centralize the use, application, and understanding of existing law and new law, as well as the unconscious effect that standardization in other forms has affected the realm of law and legal understanding. It is clear that this system of community law has evolved rather than been forced to come into existence as a function of the European Union (Maduro, 2005). Further, the notions of harmonization, unification, self-regulation, and implementation that this convergence espouses is a natural by-product and perhaps even unguided needs of the nations involved to integrate into the union more completely and reduce impediments that currently exist systemically. As Tryfonadou relates, (convergence) is not a goal in and of itself. Legal actio n should maintain a well-balanced relation to the objectives to be achieved (Tryfonadou, 2010). However, it is worth noting that this legal convergence is not the work of the legislative branch alone. The judicial actions within the system, as well as the unique and peculiar actions of market participants, all indelibly leave their mark on the evolution and convergence of law within this increasingly globalized system. As the author states, There are various representative organizations of market participants which, in view of the introduction of the euro and the resulting integration of financial markets, have adopted, or are in the process of adopting, standard market documentation for their transactions (Tryfonadou, 2010). In this way, it can be seen that rather than a central or collectivized approach towards law (although doubtless this exists to a certain degree) the main component factor that pushes towards a more congealed and coalesced understanding of law within the sy stem are in fact a plethora of actors each acting for his/her own self interest. We will write a custom essay sample on Factors That Have Had an Influence on the Formation and Convergence of European Law or any topic specifically for you Only $17.96 $11.86/pageorder now