Search - 广东省2025政府工作报告 一小发展 金句

This applies to all of the properties described in subsection 1100(1) of the Regulations, except: Class 14 patents, franchises, concessions and licences — 1100(1)(c); timber limits and cutting rights — 1100(1)(e); property included in Class 15 acquired for the purpose of cutting and removing merchantable timber — 1100(1)(f); industrial mineral mines — 1100(1)(g); certified productions — 1100(1)(l); Canadian film or video productions — 1100(1)(m); Class 28 mining equipment — 1100(1)(w) and 1100(1)(x); Class 41 mining equipment — 1100(1)(y); property for more than one mine — 1100(1)(ya); year 2000 computer hardware and systems software — 1100(1)(zg); and year 2000 computer software — 1100(1)(zh). 1.43 The adjustment for a short-fiscal period applies in addition to the half-year rule. ... However, this may not always be the case – see ¶ 1.86 for comments on the application of subsection 13(21.1). ... Building Fair market value (FMV) $100,000 Capital cost $200,000 Cost amount (UCC) $180,000 Land FMV $400,000 ACB $300,000 Results: The deemed proceeds of disposition of the building are calculated under paragraph 13(21.1)(b) as the total of A + B, where: A = the proceeds of disposition (POD) otherwise determined ($100,000) A = $100,000 and B = ½ of the amount by which the greater of: Cost amount (UCC) ($180,000); and FMV of building ($100,000) exceeds The POD otherwise determined (A) ($100,000) B = ½ of (180,000 – 100,000) B = $40,000 The deemed proceeds of disposition of the building are A ($100,000) + B ($40,000) = $140,000, resulting in a reduced terminal loss of $40,000 ($180,000- $140,000). ...

For more information about what is considered to be a research grant, see ¶ 3.58. ... A prize that is not described by subparagraph 56(1)(n)(i) is considered to be a windfall and is not required to be included in income unless it is also a business receipt (see ¶ 3.55) or income from employment (see ¶ 3.54). ... Application This updated Chapter, which may be referenced as S1-F2-C3, is effective February 27, 2025. ...