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Appendix D – Daily Meal Rates at Locations Abroad Effective Date: October 1, 2006 * Reasonable and justifiable expenses. ... People's Republic of) — Currency: won (North Korea) Pyongyang---- 40%- Korea (Republic of) — Currency: won (South Korea) Seoul 29000.00 38000.00 48000.00 115000.00 36800.00 151800.00 Other 23200.00 30400.00 38400.00 92000.00 29440.00 121440.00 Kosovo — (See Serbia and Montenegro) — Currency: Kuwait — Currency: dinar (K) Kuwait City- 5.00 8.00 13.00 5.20 18.20 Kyrgyzstan — Currency: dollar (US) Bishkek 6.00 12.00 14.00 32.00 10.24 42.24 Laos — Currency: dollar (US) Vientiane 3.50 14.00 17.00 34.50 11.04 45.54 Other 2.80 11.20 13.60 27.60 8.83 36.43 Latvia — Currency: lats Riga 6.50 10.00 15.50 32.00 10.24 42.24 Other 5.20 8.00 12.40 25.60 8.19 33.79 Lebanon — Currency: dollar (US) Beirut- 19.00 31.00 50.00 20.00 70.00 Other- 15.20 24.80 40.00 16.00 56.00 Lesotho — Currency: moloti Maseru 76.00 86.00 89.00 251.00 80.32 331.32 Other 60.80 68.80 71.20 200.80 64.26 265.06 Liberia — Currency: dollar (US) Monrovia- 23.00 28.00 51.00 20.40 71.40 Libya — Currency: dinar (L) Tripoli- 19.00 28.00 47.00 18.80 65.80 Other- 15.20 22.40 37.60 15.04 52.64 Liechtenstein — Currency: franc (SW) Vaduz---- 40%- Lithuania — Currency: litas Vilnius 31.50 37.00 52.50 121.00 38.72 159.72 Other 25.20 29.60 42.00 96.80 30.98 127.78 Loompa Land — Currency: dollar (A) Bloompa------ Zimzum------ Luxembourg — Currency: euro Luxembourg 9.92 14.87 27.27 52.06 16.66 68.72 Macau — Currency: pataca Macau---- 40%- Macedonia — Currency: dollar (US) Skopje 5.00 10.00 16.00 31.00 9.92 40.92 Other 4.00 8.00 12.80 24.80 7.94 32.74 Madagascar — Currency: dollar (CDN) Antananarivo 7.00 13.00 15.00 35.00 11.20 46.20 Malawi — Currency: dollar (CDN) Blantyre 15.00 11.00 12.00 38.00 12.16 50.16 Lilongwe- 16.00 18.00 34.00 13.60 47.60 Other- 12.80 14.40 27.20 10.88 38.08 Malaysia — Currency: ringgit Kuala Lumpur 42.00 54.00 74.00 170.00 54.40 224.40 Other 33.60 43.20 59.20 136.00 43.52 179.52 Maldives — Currency: rufiyaa Male---- 40%- Mali — Currency: franc (CFA) Bamako 5600.00 13200.00 15400.00 34200.00 10944.00 45144.00 Other 4480.00 10560.00 12320.00 27360.00 8755.20 36115.20 Malta — Currency: pound (M) Valletta 7.00 5.00 8.00 20.00 6.40 26.40 Marshall Islands — Currency: dollar (US) Majura 5.00 9.00 16.00 30.00 9.60 39.60 Martinique — Currency: euro Fort-de-France---- 40%- Mauritania — Currency: ouguiya Nouakchott 2500.00 2600.00 3600.00 8700.00 2784.00 11484.00 Other 2000.00 2080.00 2880.00 6960.00 2227.20 9187.20 Mauritius — Currency: rupee (M) Port Louis 200.00 300.00 500.00 1000.00 320.00 1320.00 Mexico — Currency: dollar (CDN) Mexico City 13.00 24.00 32.00 69.00 22.08 91.08 Micronesia — Currency: dollar (US) Palikir 5.00 9.00 16.00 30.00 9.60 39.60 Moldova — Currency: dollar (US) Chisinau- 10.00 14.00 24.00 9.60 33.60 Monaco — Currency: euro Monte Carlo 17.00 24.00 40.00 81.00 25.92 106.92 Mongolia — Currency: dollar (US) Ulaanbaatar- 6.00 9.00 15.00 6.00 21.00 Other- 4.80 7.20 12.00 4.80 16.80 Montserrat — Currency: dollar (EC) Plymouth 23.00 62.00 85.00 170.00 54.40 224.40 Morocco — Currency: dirham Casablanca 115.00 200.00 240.00 555.00 177.60 732.60 Rabat 110.00 120.00 210.00 440.00 140.80 580.80 Other 88.00 96.00 168.00 352.00 112.64 464.64 Mozambique — Currency: dollar (US) Maputo- 10.00 14.00 24.00 9.60 33.60 Other- 8.00 11.20 19.20 7.68 26.88 Myanmar (Burma) — Currency: dollar (US) Rangoon 15.00 26.00 33.00 74.00 23.68 97.68 Other 12.00 20.80 26.40 59.20 18.94 78.14 Namibia — Currency: dollar (Namibia) Windhoek- 102.00 133.00 235.00 94.00 329.00 Nauru — Currency: dollar (A) Yaren---- 40%- Nepal — Currency: rupee (NP) Kathmandu 552.00 1005.00 1230.00 2787.00 891.84 3678.84 Other 441.60 804.00 984.00 2229.60 713.67 2943.27 Netherlands — Currency: euro Amsterdam- 35.00 40.00 75.00 30.00 105.00 The Hague- 31.00 39.00 70.00 28.00 98.00 Other- 28.00 32.00 60.00 24.00 84.00 New Caledonia — Currency: franc (CFP) Noumea- 2600.00 3400.00 6000.00 2400.00 8400.00 New Zealand — Currency: dollar (NZ) Auckland 25.00 45.00 58.00 128.00 40.96 168.96 Wellington 25.00 45.00 58.00 128.00 40.96 168.96 Other 20.00 36.00 46.40 102.40 32.77 135.17 Nicaragua — Currency: dollar (US) Managua 9.00 12.60 20.40 42.00 13.44 55.44 Other 7.20 10.08 16.32 33.60 10.75 44.35 Niger — Currency: franc (CFA) Niamey 7200.00 9400.00 13400.00 30000.00 9600.00 39600.00 Other 5760.00 7520.00 10720.00 24000.00 7680.00 31680.00 Nigeria — Currency: naira Abuja 2100.00 3100.00 3700.00 8900.00 2848.00 11748.00 Lagos 1900.00 3400.00 4000.00 9300.00 2976.00 12276.00 Other 1680.00 2480.00 2960.00 7120.00 2278.40 9398.40 Northern Ireland — Currency: pound Belfast 9.60 11.40 16.00 37.00 11.84 48.84 Norway — Currency: krone Jatta / Stavanger- 240.00 370.00 610.00 244.00 854.00 Oslo- 290.00 375.00 665.00 266.00 931.00 Other- 232.00 300.00 532.00 212.80 744.80 Oman — Currency: sul rial (Oman) Muscat 7.00 10.00 13.00 30.00 9.60 39.60 Other 5.60 8.00 10.40 24.00 7.68 31.68 Pakistan — Currency: rupee (PK) Islamabad 200.00 490.00 620.00 1310.00 419.20 1729.20 Karachi- 520.00 680.00 1200.00 480.00 1680.00 Lahore 285.00 615.00 695.00 1595.00 510.40 2105.40 Other 160.00 392.00 496.00 1048.00 335.36 1383.36 Panama — Currency: dollar (US) Panama City 8.00 15.00 23.00 46.00 14.72 60.72 Other 6.40 12.00 18.40 36.80 11.78 48.58 Papua-New Guinea — Currency: kina Port Moresby 23.00 45.00 61.00 129.00 41.28 170.28 Other 18.40 36.00 48.80 103.20 33.02 136.22 Paraguay — Currency: guarani Asuncion- 73000.00 92000.00 165000.00 66000.00 231000.00 Other- 58400.00 73600.00 132000.00 52800.00 184800.00 Peru — Currency: dollar (CDN) Lima 13.00 24.00 30.00 67.00 21.44 88.44 Other 10.40 19.20 24.00 53.60 17.15 70.75 Philippines — Currency: peso (P) Manila- 700.00 1000.00 1700.00 680.00 2380.00 Other- 560.00 800.00 1360.00 544.00 1904.00 Pitcairn Islands — Currency: dollar (NZ) Adamstown---- 40%- Poland — Currency: dollar (US) Warsaw 29.00 26.00 30.00 85.00 27.20 112.20 Other 23.20 20.80 24.00 68.00 21.76 89.76 Portugal — Currency: euro Lisbon- 20.00 28.00 48.00 19.20 67.20 Other / Azores- 16.00 22.40 38.40 15.36 53.76 Puerto Rico — Currency: dollar (US) San Juan 14.00 36.00 43.00 93.00 29.76 122.76 Qatar — Currency: riyal (Q) Doha 66.00 85.00 118.00 269.00 86.08 355.08 Réunion — Currency: euro Saint-Denis---- 40%- Romania — Currency: dollar (US) Bucharest 16.00 14.00 20.00 50.00 16.00 66.00 Other 12.80 11.20 16.00 40.00 12.80 52.80 Russia — Currency: dollar (US) Moscow 17.00 38.00 53.00 108.00 34.56 142.56 St. ... Helena — Currency: pound Jamestown---- 40%- St. Kitts & Nevis — Currency: dollar (US) Basseterre 16.00 25.00 40.00 81.00 25.92 106.92 St. ...

People's Republic of) — Currency: won (North Korea) Pyongyang---- 40%- Korea (Republic of) — Currency: won (South Korea) Seoul 29000.00 38000.00 48000.00 115000.00 36800.00 151800.00 Other 23200.00 30400.00 38400.00 92000.00 29440.00 121440.00 Kosovo — (See Serbia and Montenegro) — Currency: Kuwait — Currency: dinar (K) Kuwait City- 5.00 8.00 13.00 5.20 18.20 Kyrgyzstan — Currency: dollar (US) Bishkek 6.00 12.00 14.00 32.00 10.24 42.24 Laos — Currency: dollar (US) Vientiane 3.50 14.00 17.00 34.50 11.04 45.54 Other 2.80 11.20 13.60 27.60 8.83 36.43 Latvia — Currency: lats Riga 6.00 9.00 14.00 29.00 9.28 38.28 Other 4.80 7.20 11.20 23.20 7.42 30.62 Lebanon — Currency: dollar (US) Beirut- 19.00 31.00 50.00 20.00 70.00 Other- 15.20 24.80 40.00 16.00 56.00 Lesotho — Currency: moloti Maseru 67.00 76.00 79.00 222.00 71.04 293.04 Other 53.60 60.80 63.20 177.60 56.83 234.43 Liberia — Currency: dollar (US) Monrovia- 23.00 28.00 51.00 20.40 71.40 Libya — Currency: dinar (L) Tripoli- 19.00 28.00 47.00 18.80 65.80 Other- 15.20 22.40 37.60 15.04 52.64 Liechtenstein — Currency: franc (SW) Vaduz---- 40%- Lithuania — Currency: litas Vilnius 31.50 37.00 52.50 121.00 38.72 159.72 Other 25.20 29.60 42.00 96.80 30.98 127.78 Loompa Land — Currency: dollar (A) Bloompa------ Zimzum------ Luxembourg — Currency: euro Luxembourg 9.92 14.87 27.27 52.06 16.66 68.72 Macau — Currency: pataca Macau---- 40%- Macedonia — Currency: dollar (US) Skopje 5.00 10.00 16.00 31.00 9.92 40.92 Other 4.00 8.00 12.80 24.80 7.94 32.74 Madagascar — Currency: dollar (CDN) Antananarivo 6.00 9.00 15.00 30.00 9.60 39.60 Malawi — Currency: dollar (CDN) Blantyre 15.00 11.00 12.00 38.00 12.16 50.16 Lilongwe- 16.00 18.00 34.00 13.60 47.60 Other- 12.80 14.40 27.20 10.88 38.08 Malaysia — Currency: ringgit Kuala Lumpur 42.00 54.00 74.00 170.00 54.40 224.40 Other 33.60 43.20 59.20 136.00 43.52 179.52 Maldives — Currency: rufiyaa Male---- 40%- Mali — Currency: franc (CFA) Bamako 5600.00 13200.00 15400.00 34200.00 10944.00 45144.00 Other 4480.00 10560.00 12320.00 27360.00 8755.20 36115.20 Malta — Currency: pound (M) Valletta 7.00 5.00 8.00 20.00 6.40 26.40 Marshall Islands — Currency: dollar (US) Majura 5.00 9.00 16.00 30.00 9.60 39.60 Martinique — Currency: euro Fort-de-France---- 40%- Mauritania — Currency: ouguiya Nouakchott 2500.00 2600.00 3600.00 8700.00 2784.00 11484.00 Other 2000.00 2080.00 2880.00 6960.00 2227.20 9187.20 Mauritius — Currency: rupee (M) Port Louis 200.00 300.00 500.00 1000.00 320.00 1320.00 Mexico — Currency: dollar (CDN) Mexico City 10.00 22.00 35.00 67.00 21.44 88.44 Micronesia — Currency: dollar (US) Palikir 5.00 9.00 16.00 30.00 9.60 39.60 Moldova — Currency: dollar (US) Chisinau- 10.00 14.00 24.00 9.60 33.60 Monaco — Currency: euro Monte Carlo 17.00 24.00 40.00 81.00 25.92 106.92 Mongolia — Currency: dollar (US) Ulaanbaatar- 6.00 9.00 15.00 6.00 21.00 Other- 4.80 7.20 12.00 4.80 16.80 Montserrat — Currency: dollar (EC) Plymouth 24.00 34.00 90.00 148.00 47.36 195.36 Morocco — Currency: dirham Casablanca 115.00 200.00 240.00 555.00 177.60 732.60 Rabat 110.00 120.00 210.00 440.00 140.80 580.80 Other 88.00 96.00 168.00 352.00 112.64 464.64 Mozambique — Currency: dollar (US) Maputo- 10.00 14.00 24.00 9.60 33.60 Other- 8.00 11.20 19.20 7.68 26.88 Myanmar (Burma) — Currency: dollar (US) Rangoon 15.00 26.00 33.00 74.00 23.68 97.68 Other 12.00 20.80 26.40 59.20 18.94 78.14 Namibia — Currency: dollar (Namibia) Windhoek- 90.00 117.00 207.00 82.80 289.80 Nauru — Currency: dollar (A) Yaren---- 40%- Nepal — Currency: rupee (NP) Kathmandu 500.00 840.00 1025.00 2365.00 756.80 3121.80 Other 400.00 672.00 820.00 1892.00 605.44 2497.44 Netherlands — Currency: euro Amsterdam- 35.00 40.00 75.00 30.00 105.00 The Hague- 28.00 39.00 67.00 26.80 93.80 Other- 28.00 32.00 60.00 24.00 84.00 New Caledonia — Currency: franc (CFP) Noumea- 2600.00 3400.00 6000.00 2400.00 8400.00 New Zealand — Currency: dollar (NZ) Auckland 25.00 45.00 58.00 128.00 40.96 168.96 Wellington 25.00 45.00 58.00 128.00 40.96 168.96 Other 20.00 36.00 46.40 102.40 32.77 135.17 Nicaragua — Currency: dollar (US) Managua 9.00 12.60 20.40 42.00 13.44 55.44 Other 7.20 10.08 16.32 33.60 10.75 44.35 Niger — Currency: franc (CFA) Niamey 7200.00 9400.00 13400.00 30000.00 9600.00 39600.00 Other 5760.00 7520.00 10720.00 24000.00 7680.00 31680.00 Nigeria — Currency: naira Abuja 2100.00 2300.00 3600.00 8000.00 2560.00 10560.00 Lagos 1900.00 3400.00 4000.00 9300.00 2976.00 12276.00 Other 1680.00 1840.00 2880.00 6400.00 2048.00 8448.00 Northern Ireland — Currency: pound Belfast 9.60 11.40 16.00 37.00 11.84 48.84 Norway — Currency: krone Jatta / Stavanger- 225.00 325.00 550.00 220.00 770.00 Oslo- 250.00 375.00 625.00 250.00 875.00 Other- 200.00 300.00 500.00 200.00 700.00 Oman — Currency: sul rial (Oman) Muscat 7.00 10.00 13.00 30.00 9.60 39.60 Other 5.60 8.00 10.40 24.00 7.68 31.68 Pakistan — Currency: rupee (PK) Islamabad 200.00 490.00 620.00 1310.00 419.20 1729.20 Karachi- 520.00 680.00 1200.00 480.00 1680.00 Lahore 285.00 615.00 695.00 1595.00 510.40 2105.40 Other 160.00 392.00 496.00 1048.00 335.36 1383.36 Panama — Currency: dollar (US) Panama City 8.00 15.00 23.00 46.00 14.72 60.72 Other 6.40 12.00 18.40 36.80 11.78 48.58 Papua-New Guinea — Currency: kina Port Moresby 23.00 45.00 61.00 129.00 41.28 170.28 Other 18.40 36.00 48.80 103.20 33.02 136.22 Paraguay — Currency: guarani Asuncion- 73000.00 92000.00 165000.00 66000.00 231000.00 Other- 58400.00 73600.00 132000.00 52800.00 184800.00 Peru — Currency: dollar (CDN) Lima 13.00 24.00 30.00 67.00 21.44 88.44 Other 10.40 19.20 24.00 53.60 17.15 70.75 Philippines — Currency: peso (P) Manila- 700.00 1000.00 1700.00 680.00 2380.00 Other- 560.00 800.00 1360.00 544.00 1904.00 Pitcairn Islands — Currency: dollar (NZ) Adamstown---- 40%- Poland — Currency: dollar (US) Warsaw 29.00 26.00 30.00 85.00 27.20 112.20 Other 23.20 20.80 24.00 68.00 21.76 89.76 Portugal — Currency: euro Lisbon- 16.00 26.00 42.00 16.80 58.80 Other / Azores- 12.80 20.80 33.60 13.44 47.04 Puerto Rico — Currency: dollar (US) San Juan 14.00 36.00 43.00 93.00 29.76 122.76 Qatar — Currency: riyal (Q) Doha 66.00 85.00 118.00 269.00 86.08 355.08 Réunion — Currency: euro Saint-Denis---- 40%- Romania — Currency: dollar (US) Bucharest 16.00 14.00 20.00 50.00 16.00 66.00 Other 12.80 11.20 16.00 40.00 12.80 52.80 Russia — Currency: dollar (US) Moscow 14.00 31.00 43.00 88.00 28.16 116.16 St. ... Helena — Currency: pound Jamestown---- 40%- St. Kitts & Nevis — Currency: dollar (US) Basseterre 14.00 21.00 53.00 88.00 28.16 116.16 St. ... Pierre et Miquelon Islands — Currency: euro Saint-Pierre---- 40%- St. ...

T5013SCH141 General Index of Financial Information (GIFI) – Additional Information Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (t5013sch141-fill-23e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2021 – Fillable PDF (t5013sch141-fill-21e.pdf) 2016 – Fillable PDF (t5013sch141-fill-16e.pdf) 2015 – Fillable PDF (t5013sch141-fill-15e.pdf) 2013 – Fillable PDF (t5013sch141-fill-13e.pdf) Print and fill out by hand Standard print PDF (t5013sch141-23e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2021 – Standard print PDF (t5013sch141-21e.pdf) 2016 – Standard print PDF (t5013sch141-16e.pdf) 2015 – Standard print PDF (t5013sch141-15e.pdf) 2013 – Standard print PDF (t5013sch141-13e.pdf) 2011 – Standard print PDF (t5013sch141-11e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Gifting arrangement codes and descriptions Code Description 40 Gifting arrangement – art 41 Gifting arrangement – education 42 Gifting arrangement – health 43 Gifting arrangement – software 44 Gifting arrangement – timeshare 49 Gifting arrangement – other 1 Note If you enter code 49, describe the expected credit or deduction in Section L – Outstanding items. ... Tick (✔) the appropriate box. If you answer yes, you have to complete Section E – Financing information. ... Agreements – For each donee, tick (✔) the appropriate column under "Agreements. ...

Tax on split income – Excluded shares Tax on split income (TOSI) relates to the rules for determining whether an individual will be taxed at the highest marginal tax rate on income derived from a business. ... The retail products are not used in providing the services, but are sold separately to customers Gross business income of the corporation (2017): $1,000,000 made up as follows: sales of repairs and maintenance services (2017): $950,000 sales of parts and fixtures (2017): $50,000 Gross business income test applied to income from 2017: $950,000 ∕ $1,000,000 = 95% Gross business income of the corporation (2018): $1,200,000 made up as follows: sales of repairs and maintenance services (2018): $900,000 sales of parts and fixtures (2018): $300,000 Gross business income test applied to income from 2018: $900,000 ∕ $1,200,000 = 75% Conclusion Since more than 90% of the gross business income of the corporation in the previous tax year (2017) was for services, the condition in subparagraph 120.4(1)(a)(i) of the definition of excluded shares is not met. ... Example 6: Income from both services and non-services – Construction business Facts A corporation operates a business that includes the design, construction and repair of decks When constructing and repairing decks, the corporation supplies all materials and labour For a fee, the corporation also designs decks and provides plans to customers who want to build the deck on their own Gross business income of the corporation (2017): $200,000 made up as follows: Deck construction: $175,000: Materials $90,000 Labour $85,000 Deck repairs: $20,000: Materials $10,000 Labour $10,000 Deck design: $5,000 Gross business income for services: $100,000 ($200,000 − $90,000 − $10,000) Gross business income test: $100,000 ∕ $200,000 = 50% Conclusion Since less than 90% of the business income from all activities of the corporation is for services, the condition in subparagraph 120.4(1)(a)(i) of the definition of excluded shares is met. ...

Line 24 – Net payable (11 + 15 + 19 + 23) Add the amounts from lines 11, 15, 19 and 23 and enter the total. ... Line D – Inventory adjustment (+ or −) For each column, enter the necessary inventory adjustment. ... Column E – Inventory adjustments (+ or –) For each denomination, enter the necessary inventory adjustments. ...

Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Request for tax deductions, CPP and EI information if you remit late – PD1114 On this page What is a PD1114 How to respond to a PD1114 request What happens if you do not respond What is a PD1114 The PD1114 is sent to you when a CPP, EI or income tax remittance is expected but not received. How to respond to a PD1114 request You must respond to the PD1114 request and provide an explanation: if a remittance has been made but not received by the Canada Revenue Agency the reason for not remitting a payment You can send your response by: using the online services at CRA sign-in services and select " Respond to notices "; fax at the number or by mail to the address provided on the PD1114 (using the Remittance breakdown form); phone at 1-800-959-5525. ...

Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account and payment on existing balance remittance voucher – PD7D(X) On this page What is a PD7D(X) How often is a PD7D(X) sent What to do if you received a PD7D(X) What is a PD7D(X) The PD7D(X) is a notice that is generated as per your request when there is an existing balance owing. ... Learn more: Statement of account for current source deductions – Regular and quarterly remitters – PD7A. ...

She does this as follows: GST at 5% of $37,000 = $1,850 PST at 8% of $37,000 = $2,960 Therefore, Vivienne's capital cost is $41,810 ($37,000 + $1,850 + $2,960). ... Example Example – First-year enhanced allowance First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 75% = $45,750 Undepreciated capital cost (UCC) $61,000 − $45,750 = $15,250 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($61,000 ÷ $65,000) = $28,154 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ... Capital cost calculation – Change in use Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount from line 1 $ Blank space for dollar value Line 3 Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value Line 4 Enter all capital gains deductions claimed for the capital gains related to the depreciable property $ Blank space for dollar value × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") $ Blank space for dollar value × ½ = $ Blank space for dollar value Line 6 Capital cost (Line 1 plus line 6) $ Blank space for dollar value Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Capital cost allowance (CCA) rates Below you will find the more common depreciable properties that a business may use along with the class of each property. ... Aircraft – Acquired before May 26, 1976 16 Aircraft – Acquired after May 25, 1976 9 Bee equipment 8 Boats and component parts 7 Breakwaters (cement or stone) 3 Breakwaters (wood) 6 Brooders 8 Buildings and component parts – Wood, galvanized, or portable 6 Buildings and component parts – Other: Acquired after 1978 and before 1988 Footnote 1 3 Buildings and component parts – Other: Acquired after 1987 1 Buildings and component parts – Other: Fruit and vegetable storage (after Feb. 19, 1973) 8 Casing, cribwork for water wells 8 Chain-saws 10 Cleaners – grain or seed 8 Combines (drawn) 8 Combines (self-propelled) 10 Computer equipment and systems software – Acquired before March 23, 2004 10 Computer equipment and systems software – Acquired after March 22, 2004 45 Computer equipment and systems software – Acquired after March 18, 2007 50 Computer equipment and systems software – Acquired after January 27, 2009 and before February 2011 52 Computer software (other than systems software) 12 Coolers – Milk 8 Cream separators 8 Cultivators 8 Dams (cement, stone, wood, or earth) 1 Data network infrastructure equipment – Acquired after March 22, 2004 46 Diggers – All types 8 Discs 8 Docks 3 Drills – All types 8 Dugouts, dikes, and lagoons 6 Electric-generating equipment – portable 8 Electric motors 8 Elevators 8 Engines – Stationary 8 Fences – All types 6 Forage harvesters (drawn) 8 Forage harvesters (self-propelled) 10 Graders – Fruit or vegetable 8 Grain-drying equipment 8 Grain loaders 8 Grain separators 8 Grain-storage building – Wood, galvanized steel 6 Grain-storage building – Other 1 Greenhouses (all except as noted below) 6 Greenhouses of rigid frames covered with replaceable flexible plastic 8 Grinder 8 Harness 10 Harrows 8 Hay balers and stookers (drawn) 8 Hay balers and stookers (self-propelled) 10 Hay loaders 8 Ice machines 8 Incubators 8 Irrigation equipment – Overhead 8 Irrigation ponds 6 Leasehold interest 13 Manure spreaders 8 Milking machines 8 Mixers 8 Mowers 8 Nets 8 Office equipment including photocopiers, fax machines 8 Outboard motors 10 Passenger vehicles (see Chapter 5) 10 or 10.1 Piping – Permanent 2 Planters – All types 8 Plows 8 Power block – Purse seine 7 Pumps 8 Radar or radio equipment – Acquired before May 26, 1976 9 Radar or radio equipment – Acquired after May 25, 1976 8 Rakes 8 Roads or other surface areas – Paved or concrete 17 Silo fillers 8 Silos 8 Sleighs 10 Sprayers 8 Stable cleaners 8 Stalk cutters 8 Swathers (drawn) 8 Swathers (self-propelled) 10 Threshers 8 Tile or concrete drainage system – Acquired before 1965 13 Tillers – All types 8 Tools, less than $500 12 Tools, $500 and more 8 Tractors 10 Trailers 10 Traps 8 Trucks 10 Trucks (freight) 16 Wagons 10 Water towers 6 Weeders 8 Weirs 3 Weirs – Fish 8 Welding equipment 8 Well equipment 8 Wharves, Cement, steel, or stone 3 Wharves, Wood 6 Wind chargers 8 Wind-energy conversion equipment acquired before February 22, 1994 34 Wind-energy conversion equipment acquired after February 21, 1994 (Note: Class 43.1 can be used other than for wind energy.) 43.1 Zero-emission automotive equipment or vehicles (other than motor vehicles) 56 Zero-emission vehicles that would otherwise be in Class 10 or 10.1 54 Zero-emission vehicles that would otherwise be in Class 16 55 Note 1 You may add to or alter a Class 3 building after 1987. ...