The Personal Financial Planner's Manual™
Summary of Contents of Update 52
December 2007
| Section-Chapter | |
| 3-2. | Personal Tax Rates and Credits |
| Over recent years, the government has been expanded the tax credits to provide support for those who are disadvantaged by disability and health issues, and to encourage certain social behaviours, such as taking public transit. This Chapter has been updated for the 2008 personal tax rates and credits. |
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| 3-3. | Federal Budgets |
| This Chapter includes the proposals in the Economic Statement of October 30, 2007. It also includes an update on the progress of the legislation to implement the proposals in the Federal Budget of March 19, 2007. |
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| 3-5. | Proprietorships and Partnerships |
| This Chapter has been updated for the increase in the carry forward period for business losses to 20 years. |
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| 3-11. | Deductions from Business and Property Income |
| This Chapter has been enhanced to provide more information on change of use, former business properties and the deduction of legal and accounting expenses. |
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| 5-4. | Registered Education Savings Plans |
| The new formulas for calculating CESG contribution room and the amount of the CESG have been added to the Chapter. |
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| 6-4. | Risk of Death |
| This Chapter has been rewritten with references and quotations from the insurance legislation. The life expectancy table and premium information have been updated. |
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| 7-6. | Pension Adjustments, Locked-In Funds, & Transfers between Registered Plans |
| This Chapter has been updated for changes due to the increase of the age of maturity to 71 years of age. |
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| 9-1. | Quick Reference |
| The Chapter has been updated for the 2008 federal income tax factors, prescribed interest rates, Canada Pension Plan contribution rates, and the latest statistics on the Consumer Price Index. |
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| 9-3. | Demographics |
| The Chapter has been updated to include the latest statistics on key demographic factors. |
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