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

College App Short Answer Length Is 150 Words Ideal

If youve been asked to elaborate on an extracurricular or work experience in a short supplemental essay on your college application, its general a good idea to use the space that has been given you. If a college sets the length limit at 150 words, dont ever exceed that limit (typically the online application wont allow you to go over), but dont hesitate to elaborate on your activities as much as the length limit allows. Key Takeaways: Short Answer Essay Length Always follow the instructions and dont go over the length limit.Use the space youve been given. If the limit is 150 words, dont stop at 50 words. Use the space to show why you are passionate about something.Short doesnt mean unimportant. Make sure every word counts, and attend to grammar, style, and tone. Changes in the Short Answer Length Limit Its easy to try and second guess the preferences of the admissions officers who will be reading your college application. With CA4, the current version of the  Common Application, some of this guess work is removed because each college can set its length preference. Typical length limits are in the 150-word (Harvard) to 250-word (USC) range. Youll find that in many cases the short answer question will not state what the word limit is—youll simply get a red warning message when you go over the limit. The length requirements for the short answer have changed over the past decade. Up until 2011, the guidelines said the essay should be 150 words or fewer. From 2011 to 2013, the online form had a 1,000 character limit that would frequently allow for a few more than 150 words. Many colleges were happy with and have kept the 150 word limit, so that length can be a good general guideline for a short answer essay. What Is the Ideal Short Answer Essay Length? Youve probably heard the advice, keep it brief. As for brevity, 150 words is already very short. At 150 words, your answer will be a single paragraph that the person reviewing applications can read in less than a minute. There really isnt a need to try and go much shorter. Can you really say anything meaningful about your work or an extracurricular activity in 75 words? The instructions tell you to elaborate on one of your activities, and anything much less than 150 words isnt much space in which to elaborate. When a college has allowed you more than 150 words, this is an indication that they would like to learn a bit more than 150 words allows. The very fact that the school is asking for this short essay means that it has holistic admissions, and the admissions folks want to get to know you as a person, not as a simple matrix of numerical data. If you dont feel that youve done justice to your work or extracurricular experience, dont hesitate to use the extra space youve been provided. That said, put yourself in the shoes of an admissions officer who reads thousands of these short essays—you want your language to be tight and engaging. Never pad your short answer to get a little more length, and always attend to your essays style. 120 sharp and engaging words are far preferable to 240 words of padded language. So what is the ideal Short Answer length? Youll get cut off before you go over the limit, but you should use  the space youve been given. If the limit is 150 words, then shoot for something in the 125- to 150-word range. Make sure each word counts, and make sure you are saying something meaningful about one of your activities. The best short answers elaborate on an activity that you are passionate about, and they add a dimension to your application that hasnt been presented elsewhere. A Final Word on Short Answer Essays If you follow the tips for writing a winning short answer essay, youll focus on a topic that is central to who you. Make sure your essay adds an element to your application that isnt already presented in your personal statement or other application components. Your essay can even focus on a hobby or passion disconnected from school as Christie does in her short answer essay on running. Youll want to avoid common short answer mistakes and make sure your essay has tight language and a sharp focus. Gwen fails on this front, and her short answer essay on soccer is wordy and repetitive. Finally, be yourself. Dont try to second guess what activity will most impress the admissions folks. The purpose here is to show the college who you are and what matters most to you. An essay on community service isnt necessarily better than one on baking cherry pies, and the person who reads your application is likely to see right through an insincere essay.

Fashion Influencence Kanye Wests Fashion Influence

Kanye West’s Fashion Influence We all know Kanye West for his crazy statements. Like when he got up on stage and stole the microphone from Taylor Swift, or the time he announced that he was running for president in 2020. Although Kanye West has said some bizarre things, he has had the biggest influence on today’s fashion because he has a style that is unique from the normal aesthetic of rappers, he has an undeniable influence on sneaker culture, and he completely altered the definition of masculinity for rappers. Kanye West was a fashionable standout among rappers. Most rappers before his time had more of a â€Å"thug† style, where Kanye wore slimmer outfits. Before Kanye, rappers wore baggy pants and oversized sports jerseys, but now rappers†¦show more content†¦His collaboration with Bape produced a shoe called the â€Å"college dropout.† His next big collaboration was with the brand Louis Vuitton. He made a line that consisted of 3 shoes with m any different colorways. Not to mention these shoes are probably the most sought after shoes he has made, and they are very hard to obtain. (Woolf, GQ) As a matter of fact the most expensive shoe of his early collaborations is the Louis Vuitton Don, going for $8,000. (Flightclub) West’s second biggest collaboration is the shoe he made with Nike. He was the first non-athlete that Nike gave a signature shoe. The first shoe he made with Nike was the Nike Air Yeezy 1. This shoe had three different colorways and had a very limited supply. While Kanye was with his Nike contract, he made one shoe very famous. The Jordan 1 â€Å"bred.† This shoe practically doubled in price after Kanye wore it. The most famous shoe he made with Nike is the Nike Air Yeezy 2. The most popular colorway of this shoe is the â€Å"red october.† This colorway is known as the best unscheduled release shoe ever. Consequently ,it goes for around $5,000 on most websites. (Woolf, GQ) His most recen t collaboration is his collaboration with Adidas. The first shoe he released with Adidas is the Yeezy Boost 750. This shoe was inspired by a Chelsea boot, a shoe that Kanye wears often. It is the only high top shoe he made with Adidas. The first low top shoe he made is the

The Causes of the American Civil War Free Essays

The American Civil War is one of the most significant and controversial periods in American history. The Civil War was caused by mounting conflicting pressures, principles, and prejudices, fueled by differences and pride, and set into motion by unlikely set of political events. The war divided the country between the North (Union) and South (Confederate). We will write a custom essay sample on The Causes of the American Civil War or any similar topic only for you Order Now The war lasted five years and by 1865 the Confederate forces were truly beaten. Out of this horrendous war though, where some 600,000 men died grew a greater sense of nationalism than is today, unrivalled around the world One of the causes of the American Civil War was the economic and social differences between the North and the South. With Eli Whitney’s invention of the cotton gin in 1793, cotton became very profitable. This machine was able to reduce the time it took to separate seeds from the cotton. However, at the same time the increase in the number of plantations willing to move from other crops to cotton meant the greater need for a large amount of cheap labor, Indo European slaves. Therefore the Southern economy became a one-crop economy, depending on cotton as well as slavery. On the other side the Northern economy was based more on industry than agriculture. In fact, the northern industries were purchasing the raw cotton and turning it into finished goods. This disparity between the two set up a major difference in economic attitudes. The South was based on the plantation system while the North was focused on city life. The second cause for the American Civil War was the fight between slave and Non-slave state proponents. As America began to expand, first with the lands gained from the Louisiana Purchase and later with the Mexican War, the question of whether new states admitted to the union would be slave or free. The Missouri Compromise passed in 1820 made a rule that prohibited slavery in states from the former Louisiana Purchase. The Compromise of 1850 was created by Henry Clay and others to deal with the balance between slave states and free states, northern and southern interests. One of the provisions was the Fugitive Slave Act. Another issue that further increased tensions was the Kansas-Nebraska Act of 1854. It created two new territories that would allow the states to use popular sovereignty to determine whether they would be free or slave. The last cause of the American Civil War was the growth of the Abolition Movement. Increasingly, the northerners became more polarized against slavery. Sympathies began to grow for abolitionists and against slavery and slaveholders. This occurred especially after some major events including: the publishing of Harriet Beecher Stowe’s Uncle Tom’s Cabin, the Dred Scott Case John Brown’s Raid, and the passage of the fugitive slave act that held individuals responsible for harboring fugitive slaves even if they were located in non-slave states. The Civil War lasted longer than it was expected to. But, unfortunately, the War was inevitable due to the great gap between the North and South socially, economically and politically. In fact, due to these circumstances, if the South had won the War, the country would have probably been divided into two separate countries. As any war would have ended, the War ended with great losses to both sides. More Americans were killed in the Civil War than in all other American wars combined from the colonial period through the later phase of the Vietnam War. Apart from the number of deaths and casualties, the great loss of property and money, the country now needed to work together in order to rebuild what was lost. Emotionally, it would take long years for many people to overcome the consequences of the war. The war was followed by twelve years of Reconstruction, during which the North and South debated the future of black Americans and fought bitter political battles. Yet, there was a good outcome of this war. Slavery came to an end as a legal institution. But the war did not bring equal rights for blacks, they still had their own war to win until those rights would be achieved. How to cite The Causes of the American Civil War, Papers