# Operators

When combined with cells and comparison values, operators allow calculations to determine if conditions are true or false. There are comparison, logical and mathematical operators.

The operators available in Corporate Taxprep are briefly described below:

Comparison operators allow you to compare cells or to compare cells with a specified value.

Operator |
Description |
---|---|

< |
Less than |

<= |
Less than or equal to |

> |
Greater than |

>= |
Greater than or equal to |

= |
Equal to |

< > |
Not equal to |

The logical operators allow you to specify a compound condition containing several comparisons.

Operator |
Example |
---|---|

AND |
[IF([Line 040 – Type of corporation at the end of
the taxation year] = "1
- CPCC")AND [Amount -
Retained earnings/deficit - end]>0
) THEN] With this operator, all of the comparisons must be satisfied in order for the condition to be true. |

OR |
[IF ([Line 040 – Type of corporation at the end of
the taxation year] = "1
- CPCC")
OR [Amount -
Retained earnings/deficit - end]
>0 ) THEN] With this operator, at least one comparison must be satisfied in order for the condition to be true. |

Mathematical operators allow you to perform a calculation within a condition using the value of several cells or by combining the value of a cell and a specified value.

Operator |
Example |
---|---|

+ |
[IF ([Amount - Total current liabilities]+[Amount - Total long-term liabilities] > 0.00) THEN |

- |
[IF
([Amount - Total assets] - [Amount
- Total liabilities] > 0.00) THEN |

* |
[IF
([Taxable
income]
* [Part
1 Tax - Basic rate]>0.00
) THEN] |

/ |
[IF
([Line
550 - Base amount of Part I tax - (A)]/[Part
I tax -
Basic rate]=
0.00) THEN] |

To add an operator, proceed as follows:

- From the Letter Editor, place your cursor where you want to add the operator.

The cursor must be within a conditional instruction in order to insert an operator (for example, [IF () THEN]) and after a comparison value or a condition. - On the
**Insert**menu, click**Operator**, then click the operator that you want to add.