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Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 6 – Capital gains
Fair market value (FMV) – generally the highest dollar value you can get for your property. ... How to calculate your capital gain or loss To calculate your capital gain or loss, use the following formula: Proceeds of disposition $ Line 1 Adjusted cost base $ Line 2 Line 1 minus line 2 $ Line 3 Outlays and expenses $ Line 4 Capital gain (loss) = Line 3 minus line 4 $ Line 5 Note You have to calculate the capital gain or loss on each property separately. ... To calculate your capital gain, use the following formula: Proceeds of disposition $ Line A Adjusted cost base $ Line B Line A minus line B $ Line C Outlays and expenses $ Line D Capital gain before reduction (Line C minus line D) $ Line E Method 2 reduction $ Line F Capital gain after reduction (Line E minus line F) $ Line G Note Transfer the entries from lines A, B, D, and G to the relevant columns on Schedule 3, Capital Gains or Losses, under "Qualified farm or fishing property" or "Real estate, depreciable property, and other properties. ...
TCC (summary)
Maritime-Ontario Freight Lines Limited v. The Queen, 2003 DTC 1410, 2003 TCC 674 (Informal Procedure) -- summary under Scientific Research & Experimental Development
The Queen, 2003 DTC 1410, 2003 TCC 674 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development Various efforts made by the taxpayer to improve the accuracy of a freight weighing device did not qualify given that there was "some merit" in the Crown expert's contention that the manner in which the taxpayer proceeded was akin to the use of routine or standard engineering practices, it was difficult to understand what hypothesis, if any, was made and what steps were being proposed to eliminate the technological uncertainty if one existed, and virtually no records were kept of any hypotheses tested and of results as the work progressed. ...
TCC (summary)
Northwest Hydraulic Consultants Ltd. v. R., 98 DTC 1839, [1998] 3 CTC 2520 (TCC) -- summary under Scientific Research & Experimental Development
., 98 DTC 1839, [1998] 3 CTC 2520 (TCC)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development 5 factors test The taxpayer was an engineering consultant firm that specialized in the development, management and protection of water resources. ...
TCC (summary)
Soneil International Limited v. The Queen, 2011 DTC 1282 [at at 1592], 2011 TCC 391 -- summary under Scientific Research & Experimental Development
The Queen, 2011 DTC 1282 [at at 1592], 2011 TCC 391-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development D'Arcy J. denied the taxpayer's claimed SR&ED credits arising from the development of various electrical systems for use in wheelchairs- a power optimizer to switch power between the front and back wheels of a wheelchair or scooter, an inhibitor to ensure that a wheelchair remain stationary while being charged, a virtual battery system to derive 36 volts of potential from two 12-volt batteries, and a multi-voltage output charger. ...
TCC (summary)
Data Kinetics Ltd. v. The Queen, 98 DTC 1877, [1998] 4 CTC 2618 (TCC) -- summary under Scientific Research & Experimental Development
The Queen, 98 DTC 1877, [1998] 4 CTC 2618 (TCC)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development The taxpayer, which was engaged in researching and developing advanced data management and memory management software systems for large mainframe computers, and which had adopted the proxy method for calculating SR&ED expenditures, was able to include in s. 37(8)(a)(ii)(B)(I) the cost of a dedicated telephone line that was used to pass instructions and data from the taxpayer's employees in Ottawa (none of whom left Canada) to the staff of an independent company in Birmingham, Alabama whose mainframe computer the taxpayer was leasing for testing purposes. ...
TCC (summary)
Hypercube Inc. v. The Queen, 2015 DTC 1135 [at at 859], 2015 TCC 65 (Informal Procedure) -- summary under Scientific Research & Experimental Development
The Queen, 2015 DTC 1135 [at at 859], 2015 TCC 65 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development development of code analysis software entailed standard techniques Lamarre ACJ found that the taxpayer's development of code analysis software for websites was not experimental development. ...
TCC (summary)
National R&D Inc. v. The Queen, 2020 TCC 47, aff'd 2022 FCA 72 -- summary under Scientific Research & Experimental Development
The Queen, 2020 TCC 47, aff'd 2022 FCA 72-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development programming costs were not SR&ED The taxpayer (“National”), which provided consulting services to clients, claimed to have made SR&ED expenditures of $68,029 and generated investment tax credits of $23,810 in connection with developing a computer program that would automate aspects filing SR&ED claims with the CRA through a web-based, cross-platform and cross-browser framework to track claimable SR&ED projects. ...
TCC (summary)
Vortex Energy Services Ltd. v. The King, 2025 TCC 63 -- summary under Scientific Research & Experimental Development
The King, 2025 TCC 63-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development purported SR&ED was routine engineering conducted by trial and error In confirming the denial of the claim of the taxpayer that it had engaged in experimental development in building mobile direct-contact water heaters for use in fracking, Spiro, J. found that: there was an absence of any expert evidence demonstrating technological risks or uncertainties which could not have been removed by routine engineering or standard procedures, and the work could instead be characterized as routine engineering. the taxpayer could not identify hypotheses that were tested by its work, which could instead be characterized as having been conducted by trial and error; it had not been demonstrated that the work constituted a technological advance; and insufficient records were kept. ...
News of Note post
Guimond JCQ found that, as this settling-out process (without oenophilic pretention, described in French as “décantation”) was part and parcel of the process for purifying the oils and was more significant than the use of the trucks in transporting the oil, the trucks qualified as processing equipment under the Quebec equivalent of ITA s. 127(9) – qualified property – (c)(i). The same concepts also are relevant for distinguishing CCA classes referencing manufacturing and processing – and, in fact, Guimond JCQ quoted the Démolition A.M. case extensively. ... ARQ, 2016 QCCQ 9461 under s. 127(9) – qualified property – (c)(i). ...
Scraped CRA Website
T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return
T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return On this page... ... First year: 10% × $780,000 = $78,000 $78,000 ÷ 2 = $39,000 CCA (half-year rule) Second year: $780,000 − $39,000 = $741,000 (undepreciated capital cost) $741,000 × 10% = $74,100 CCA Third year: $741,000 − $74,100 = $666,900 (undepreciated capital cost) $666,900 × 10% = $66,690 CCA And so on for the following years. ... First year (2016): $9,000 ÷ 9= $1,000 $1,000 ÷ 2= $500 CCA (half-year rule) Second year and following (2017 to 2023): $1,000 CCA per year Last year of amortization period (2024): $1,000 × 1 1/2 = $1,500 CCA. ...