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Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition Blank space to input amount Line 1 Capital gains deductions you claimed: Before 1988 Blank space to input amount In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 Blank space to input amount × multiply by 1/(IR×2) = Equals + Plus From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals − Minus Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition Blank space to input amount Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses. ... Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition 6,000 Line 1 Capital gains deductions you claimed: Before 1988 500 In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 300 × multiply by 1/(IR×2) = Equals + Plus 225 From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals 725 − Minus 725 Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition 5,275 Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses on the next page. ... You then uses $3,000 ($12,000 – $6,000 – $3,000) of your adjusted net capital loss incurred in 1990. ...

Farming Income and the AgriStability and AgriInvest Programs 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 4) 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 Footnote 1 You may add to or alter a Class 3 building after 1987. ...

</TIN> <Name></Name> Legal Name of Entity- Required, maximum 200 alphanumeric <Address> <legalAddressType></legalAddressType>-Maximum 7 alphanumeric-The possible values are: OECD301 = residential or business, OECD302 = residential, OECD303 = business, OECD304 = registered office, or OECD305 = unspecified Note: The address of the Reportable Platform Operator must represent the “Registered Office Address” if OECD304. ... The possible values are; OECD201 = SMF, Alias or Other OECD202 = Individual OECD203 = Alias OECD204 = Nickname OECD205 = AKA (Also Known As) OECD206 = DBA (Doing Business As) OECD207 = Legal Name OECD208 = Name at Birth <PrecedingTitle></PrecedingTitle>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <Title></Title>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <FirstName></FirstName>- Required, maximum 200 alphanumeric Note: In the event no complete first name is available, then NFN (No First Name) will be reported and applicable name information will be found in the subsequent "Last Name" field. ... -Based on the ISO code list 4217 (Ex: CAD, USD, EUR) </Taxes> <PropertyType></PropertyType> Type of property being rented for consideration-6 alphanumeric-The possible values are: DPI901 = Office DPI902 = Hotel room DPI903 = Bed & Breakfast room DPI904 = House DPI905 = Apartment DPI906 = Mobile home DPI907 = Campground DPI908 = Boat DPI909 = Parking space DPI910 = Other <OtherPropertyType></OtherPropertyType>-Maximum 200 alphanumeric-In the event “DPI910” is selected as Property Type, this field must provide a description of the property type. ...

</TIN> <Name></Name> Legal Name of Entity- Required, maximum 200 alphanumeric <Address> <legalAddressType></legalAddressType>-Maximum 7 alphanumeric-The possible values are: OECD301 = residential or business, OECD302 = residential, OECD303 = business, OECD304 = registered office, or OECD305 = unspecified Note: The address of the Reportable Platform Operator must represent the “Registered Office Address” if OECD304. ... The possible values are; OECD201 = SMF, Alias or Other OECD202 = Individual OECD203 = Alias OECD204 = Nickname OECD205 = AKA (Also Known As) OECD206 = DBA (Doing Business As) OECD207 = Legal Name OECD208 = Name at Birth <PrecedingTitle></PrecedingTitle>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <Title></Title>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <FirstName></FirstName>- Required, maximum 200 alphanumeric Note: In the event no complete first name is available, then NFN (No First Name) will be reported and applicable name information will be found in the subsequent "Last Name" field. ... -Based on the ISO code list 4217 (Ex: CAD, USD, EUR) </Taxes> <PropertyType></PropertyType> Type of property being rented for consideration-6 alphanumeric-The possible values are: DPI901 = Office DPI902 = Hotel room DPI903 = Bed & Breakfast room DPI904 = House DPI905 = Apartment DPI906 = Mobile home DPI907 = Campground DPI908 = Boat DPI909 = Parking space DPI910 = Other <OtherPropertyType></OtherPropertyType>-Maximum 200 alphanumeric-In the event “DPI910” is selected as Property Type, this field must provide a description of the property type. ...

Line D – Inventory adjustments (+ or −) For each column, enter the necessary inventory adjustment. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ...

The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... Column E – Inventory adjustments (+ or −) For each denomination, enter the necessary inventory adjustments. ... Column F – Closing inventory (A + B − C − D ± E) For each denomination, add the quantities in columns A and B, subtract the quantities in columns C and D, add or subtract the inventory adjustment in column E, and enter the result in column F. ...

Box 3 – Due date of return (YYYY-MM-DD) Enter the due date for this return. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...

Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter Measure for Members of Underfunded Registered Pension Plans (RPP). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $747,000 Funded ratio = 90% Original 8517 prorated = $59,300 x 12.2 x.9 = $651,114 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $651,114 transfer to RRSP and $95,886 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $651,114 = $72,346; and Cash payment of $95,886 The amount of PAR which may be reported is $72,346, allowing a $72,346 deductible RRSP contribution for 2013, leaving a net income inclusion of $95,886- $72,346 = $23,540. $23,540 is the amount by which the disbursal of plan assets ($747,000) exceeds the revised 8517 limit ($723,460). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $415,000 Original 8517 prorated = $59,300 x 12.2 x.5 = $361,730 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $361,730 transfer to RRSP and $53,270 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $361,730 = $361,730; and Cash payment of $53,720 The PAR will therefore be $53,270, allowing a $53,270 deductible RRSP contribution for 2013 which may be used to offset the income inclusion for the original cash payment. ...

Line F – Inventory adjustments (+ or −) For each column, enter the necessary inventory adjustment. ...

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. ...