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Signal Quality Detector Data Signal Rate Select/Indicate Secondary Request To Send Secondary Clear To Send Secondary Camer Detect Remote Loopback Local hopback Test mode Time control signaller

N o rt h w e s t T e r r i t o r i e s 2 0 0 6 Marginal Tax Rates (%) Taxable Income Interest and Regular Income2 Bracket1 $ 8,839 11,864 34,555 36,378 69,110 72,756 112,358 118,285 1525 2115 2385 3060 3420 3820 4005 4305 Capital Gains3 762 1058 1193 1530 1710 1910 2002 2153 Canadian Eligible Dividends4 (812) (1351) (960) 019 541 1121 1389 1824 Canadian Ineligible Dividends4 240 227 564 1408 1858 2358 2589 2964 Tax Owing Up to Bracket5 461 5,260 5,695 15,711 16,959 32,086 34,460

64Cu b + 64Cu b -

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N u n av u t 2 0 0 6 Marginal Tax Rates (%) Taxable Income Interest and Regular Income2 Bracket1 $ 8,839 10,909 36,378 72,756 118,285 1525 1925 2900 3500 4050 Capital Gains3 763 963 1450 1750 2025 Canadian Eligible Dividends4 TBA TBA TBA TBA TBA Canadian Ineligible Dividends4 239 239 1458 2208 2896 Tax Owing Up to Bracket5 316 5,218 15,768 31,703

(Cont d)

The intercepting-filter pattern enables the following consequences: Using filters creates a cleaner partition of application and promotes reusability of these filters across different applications. For example, an authentication filter checking for valid sessions and content length can be used across different applications. Configuring filters is easy and centralizes control logic. Sharing of information across filters is inefficient.

Marginal Tax Rates (%) Capital Gains3 833 1584 1872 1901 2120 Canadian Eligible Dividends4 TBA TBA TBA TBA TBA Canadian Ineligible Dividends4 267 1556 2275 2310 2858 Tax Owing Up to Bracket5 6,174 17,699 19,348 34,980

T2.3

Taxable Income Interest and Regular Income2 Bracket1 $ 8,839 36,378 72,756 77,161 118,285 1666 3168 3744 3801 4240

At the end of every chapter, we list some managerial issues relating to the topics covered in the chapter.

Notes: 1 This column indicates the amount of taxable income at which particular tax rates apply 2 This column shows the marginal tax rates that apply to interest and regular income (which includes most other types of income such as net rental, net business, pension income, and more) 3 This column shows the marginal tax rate on capital gains, and already takes into account the 50-percent inclusion rate for capital gains 4 This column shows the marginal tax rate on actual dividends, both eligible and ineligible, from taxable Canadian corporations At the time of writing, the following provinces had not made announcements regarding the adoption of the federal rules around eligible dividends: Saskatchewan, New Brunswick, PEI, Newfoundland, Yukon, and Nunavut Dividends from foreign corporations are taxed at regular income rates 5 This column shows the amount of tax owing for interest and regular income up to the beginning of the tax bracket indicated The calculation takes into account the basic personal credit and all provincial surtaxes and tax reductions, but no other credits

design can begin. The names given to these steps varies, as does the precise definition of each one, but basically, the lifecycle starts with some requirements analysis, moves into design, then coding, then implementation, testing, and finally maintenance. One of the main flaws with this approach is that requirements change over time, as businesses and the environment in which they operate change rapidly. This means that it does not make sense to freeze requirements for months, or maybe years, while the design and implementation are completed. Some feedback to earlier stages was acknowledged as desirable and indeed practical soon after this lifecycle became widely used (Figure 6.8 does show some limited feedback between phases). But the idea of iteration was not embedded in the waterfall's philosophy. Some level of iteration is now incorporated in most versions of the waterfall, and review sessions among developers are commonplace. However, the opportunity to review and evaluate with users was not built into this model.

Your total tax bill is made up of both federal and provincial taxes The following table shows the federal component only For the provincial personal tax rates, see the next section Your federal tax rate is applied to the taxable income gure on line 260 of your tax return

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