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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. ...

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

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 Page details Date modified: 2007-01-02 ...

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 Page details Date modified: 2007-01-02 ...

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By mail Order copies of publications to be mailed to you: Order forms and publications Order alternate formats for persons with disabilities digital audio (mp3) electronic text (E-text) braille large print Related links Other forms and publications you may need to help you complete your income tax and benefit return Forms and publications Form T1243, Deemed Disposition of Property by an Emigrant of Canada Form T1244, Election, Under Subsection 220(4.5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property Form NR73, Determination of Residency Status (Leaving Canada) Form NR74, Determination of Residency Status (Entering Canada) Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status Related topics Individuals – Leaving or entering Canada and non-residents Page details Date modified: 2025-01-20 ...

RRSP dollar limit for the current year (1994) $13,500 (A) 18% of earned income for the immediately preceding year (1993) (18% x $30,000) 5,400 (B) Lesser of lines (A) and (B) $ 5,400 Plus: Unused RRSP deduction room at the end of the immediately preceding year (1993) 500 RRSP deduction limit for the current year (1994) $ 5,900 Taxpayers in this situation probably will find the comments in 8 to 20 below of limited relevance since these paragraphs explain the law as it applies to more complex pension situations. ... Example B RRSP deduction limit for the current year (1993) (per example A) $2,900 minus: total RRSP premiums deducted for the current year (1993) under subsections 146(5) and (5.1) 2,000 minus: amount deducted for the current year (1993) under paragraph 60(v) for contributions to a prescribed provincial pension plan nil Unused RRSP deduction room at the end of the current year (1993) $ 900 In this example, the entire $900 is available for carryforward to 1994. 16. ... Unused RRSP deduction room at the end of the immediately preceding year (1992) $ 1,000 plus: the amount, if any, by which the lesser of: a) the RRSP dollar limit for the current year (1993), and 12,500 b) 18% of earned income for the immediately preceding year (1992) (18% x $50,000) exceeds 9,000 9,000 the prescribed amount which is equal to the lesser of: c) 18% of earned income for 1990 (18% x $40,000), and 7,200 d) $11,500 11,500 7,200 1,800 (1) minus: the total of e) Pas for the previous year (1992), and nil f) net PSPA for the current year (1993) nil nil RRSP deduction limit for the current year (1993) $ 2,800 (1) This amount cannot be negative. ...

For more information, see " Making additional CPP contributions ". ... See " Making additional CPP contributions " for details. Line 310- CPP or QPP contributions on self-employment and other earnings Claim, in dollars and cents, the same amount you claimed on line 222 of your return. ... See " Transferring and carrying forward amounts " for more information. ...