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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. ...

EXAMPLE A GST-EXTRA, PRICING GST-INCLUDED, PRICING Price of the item $25.00 $26.75 GST on the item: ($25.00 X 7%) $ 1.75- Sub-total $26.75 $26.75 Less coupon (GST-included) $10.70 $10.70 Customer pays $16.05 $16.05 When retailers prepare their GST returns, they will calculate the tax collected without taking the value of the coupon into account ($1.75 as illustrated in the above example). ...

Cooperative housing s 255 Calculating the Cooperative Housing Rebate Total Amount Paid Rebate Calculation $374,500 or less 2.34% of the total amount paid to a maximum of $8,750 More than $374,500, but less than $481,500 A × ($481,500- B)/$107,000 where: A is the maximum rebate amount: $8,750, and B is the total of amounts paid by the individual for the share or an interest in the corporation, complex or unit. $481,500 or more No rebate Nova Scotia rebate 8. ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B‑103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. 1. ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B‑103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

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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