During the taxation year 2025, BMP sold land for $400,000, w…

During the taxation year 2025, BMP sold land for $400,000, which had an adjusted cost base of $150,000.  $150,000 was received at the time of sale in 2025. The remainder to be paid in two equal instalments in 2026 and 2027. What is the amount of capital gains reserve that BMP can claim in 2025?

Your assessment of an elderly man gives you reason to suspec…

Your assessment of an elderly man gives you reason to suspect that he has been abused. The patient does not appear to have any life-threatening injuries. His son, who is the only family member present at the scene, asks you if he can accompany his father in the back of the ambulance during transport. He has been pleasant and cooperative so far. You should: