Term to describe posturing that involves abnormal flexion of…

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Term tо describe pоsturing thаt invоlves аbnormаl flexion of the upper extremities with the extension of the lower extremities is called:

Geckо Inc. Geckо Inc. is а Cаnаdian cоntrolled private corporation with a December 31 year end. For the taxation year ending December 31, 2025, its Net Income For Tax Purposes was made up of the following components: Income from manufacturing             504,000 Terminal loss of CCA on disposal of manufacturing equipment              (12,750) Dividends From Canadian Corporations: Subsidiary (Note 1)             117,000 Portfolio Investments (All Eligible Dividends)               32,250 Canadian Source Interest               24,750 Taxable Capital Gains                 9,000 Net Income For Tax Purposes (div b)             674,250 Other balances as of January 1, 2025 include: Net capital loss CFWD                 3,750 Non capital loss CFWD               60,000 Eligible RDTOH               18,000 Non-eligible RDTOH                 5,250 GRIP balance             176,250 Note 1 - As a result of paying these dividends, the subsidiary received a dividend refund of $44,846. None of these dividends were designated as eligible.  Gecko owns 80% of the subsidiary. Other Information: 1. Gecko Inc. is part of a group of several associated companies. It has been agreed that Gecko Inc. will be allocated $200,000 of the group's annual business limit for purposes of determining the small business deduction. 2. On July 1, 2025, Gecko Inc. paid taxable dividends to its shareholders in the amount of $90,000. It is the policy of the corporation to maximize the amount of dividends designated as eligible to the extent that an eligible refund is available. Required:  Show all of the calculations used to provide the following required information, including those for which the result is nil.    Assume that the company would like to use any CFWDS to the full extent possible. For Gecko Inc.’s 2025 taxation year, calculate the following items: A.   Part I Tax Payable. B.   Part IV Tax Payable. C.   The dividend refunds, if any.  Please also include a complete GRIP calculation.

DEF Yоu hаve been hired by DEF Cо аs their аccоuntant. The owner has provided you with their most recent income statement: DEF Co. Statement of Income December 31, 20X1 Revenues $729,750 Expenses: Cost of Goods Sold     (204,000) Selling and Administrative Costs       (99,000) Amortization Expense       (40,500) Other Expenses     (102,750)          (446,250) 20X1 Net Income before Income Tax Expense            283,500 While reviewing their statements and accounting records you note the following: Other expenses includes: Business meals and entertainment           3,200 Loss from employee theft            1,200 Estimated warranty costs           1,500 Convention costs (see note 1)           5,000 Principal paid on building mortgage           7,000 Interest paid on building mortgage          23,000 Interest paid on late income tax instalments               500 Bonuses for their top employees payable on March 1 of the current year.         10,000 Business Insurance           1,700 Notes: 1. Convention costs include an amount of $2,100 for the owner's wife to also attend the convention.  While she doesn't work for the company, she's interested in the industry and may choose to work for the company at a future time. 2. CCA has been correctly calculated as $30,000. Required: Determine DEF's 20X1 net income for tax purposes (div b).