Search - 司法拍卖网 人民法院

Please send your comments to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Date modified: 2011-01-05 ...

Please send your comments and suggestions to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Date modified: 2012-01-04 ...

Please send your comments and suggestions on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Date modified: 2009-01-06 ...

., the provincial College of Physicians & Surgeons for the physician) the dues to it are deductible. ...

Maybe you should have filed a return for a previous year (see " Do you have to file a return? ...

Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Please send your comments and suggestions on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Report a problem or mistake on this page Thank you for your help! ...

Please send your comments on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 Previous page | Table of contents Report a problem or mistake on this page Thank you for your help! ...

Please send your comments on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 Previous page | Table of contents Report a problem or mistake on this page Thank you for your help! ...

The deemed proceeds of disposition under paragraph 20(1)(a) are then calculated as follows: 20(1) Capital cost $100 (ITAR) Proceeds of disposition as otherwise determined $115 less: FMV on Valuation Day 105 10 Deemed proceeds $110 less: Capital cost 100 Capital gain $ 10 The donor therefore is subject to tax on the recapture of CCA of $25 and on $1.50 (the taxable capital gain of $7.50 less the $6 capital gains deduction). 20(1)(b)(i) (ITAR) The donee is deemed to acquire the depreciable property at a capital cost of $110 for all purposes of the Act except where paragraph 13(7)(e) applies. 13(7)(e)(i) In such a case the donee's capital cost for purposes of paragraphs 8(1)(j) and (p), sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a), will be $101.50 determined as follows Capital cost to donor immediately before the transfer $100.00 Plus: 3/4 of the donor's proceeds of disposition $110 less:- the donor's capital cost immediately before the transfer $100- 4/3 of the donor's capital gains deduction (4/3 x $6) 8 3/4 x 2 108 1.50 Donee's capital cost $101.50 5. ...