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What Is an "Originating Difference

Question 53

Multiple Choice

What is an "originating difference"?


A) The net carrying amount of a capital asset or capital asset class for tax purposes in Canada.
B) A temporary item that narrows that gap between accounting and tax values of an asset or liability.
C) A temporary item that widens the gap between accounting and tax values of an asset or liability.
D) The terminology used for depreciation of capital assets under for tax purposes in Canada.

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