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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 Line 3 minus line 4 = capital gain (loss) $ Line 5 Note You must 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 on lines A, B, D, and G to the relevant columns on Schedule 3, Capital Gains (or Losses) in 2017, under "Qualified farm or fishing property" or "Real estate, depreciable property, and other properties. ...

ARCHIVED- Income Tax – Technical News From: Canada Revenue Agency We have archived this page and will not be updating it. ... Any comments relating to specific ITs can be sent by email to bulletins@ccra.gc.ca List of Archived Interpretation Bulletins The publications listed below will now be found in the Archived Income Tax Interpretation Bulletins section of the CCRA Web site at the following address: www.ccra.gc.ca/menu/ITSA-e.html IT-111R2, Annuities Purchased from Charitable Organizations IT-150R2, Acquisition From a Non-resident of Certain Property on Death or Mortgage Foreclosure or by Virtue of a Deemed Disposition IT-156R, Feedlot Operators IT-183, Foreign Tax Credit – Member of a Partnership IT-254R2, Fishermen – Employees and seafarers – Value of rations and quarters IT-314, Income of Dealers in Oil and Gas Leases IT-316, Awards for Employees' Suggestions and Inventions IT-317R, Capital Cost Allowance – Radio and Television Equipment IT-319, Cost of Obligations Owned on December 31, 1971 IT-321R, Insurance Agents and Brokers – Unearned Commissions IT-323, Sale of Mortgage Included in Proceeds of Disposition of Depreciable Property IT-338, Partnership Interests – Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner IT-370, Trusts – Capital Property Owned on December 31, 1971 IT-374, Meaning of "Settlor" IT-388, Income Bonds Issued by Foreign Corporations IT-392, Meaning of the term "share" IT-409, Winding-up of a non-profit organization IT-446R, Legacies IT-449R, Meaning of "Vested Indefeasibly" IT-452, Utility Service Connections IT-461, Forfeited Deposits IT-483, Credit Unions IT-488R2, Winding-up of 90% Owned Taxable Canadian Corporations IT-493, Agency Cooperative Corporations Income Tax Publications Subscriber List The CCRA is introducing a new electronic mailing list to advise our subscribers of all new income tax related technical publications (ITs, TNs, ICs), as well as other matters of interest to tax professionals and taxpayers. ...

Summary of the project / initiative / change Children’s Special Allowance The CSA is a tax-free monthly payment for a child who: is under the age of 18; physically resides in Canada; and is maintained by a registered agency. ... Information is also collected on previous caregivers: including name, address, and business # or SIN if applicable. ... Risk to privacy: No Details: N/A Use of Surveillance- this includes surveillance technologies such as audio/video recording devices, thermal imaging, recognition devices, RFID, surreptitious surveillance / interception, computer aided monitoring including audit trails, satellite surveillance etc. ...

Summary of the project / initiative / change Disability Tax Credit The Disability Tax Credit (DTC) is a non-refundable tax credit that helps persons with disabilities or their supporting persons reduce the amount of income tax they may have to pay. ... Risk identification and categorization A) Type of program or activity Compliance / Regulatory investigations and enforcement Level of risk to privacy: 3 Details: The personal information is used for the identification, determination, validation and payment of benefits and credits. ... Risk to privacy: No Details: N/A Use of Surveillance- this includes surveillance technologies such as audio/video recording devices, thermal imaging, recognition devices, RFID, surreptitious surveillance / interception, computer aided monitoring including audit trails, satellite surveillance etc. ...

Net family income Net family income – used in table 1– is calculated based on the recipient's marital status. ... Marital status Marital status – used in table 2 – refers to the marital status of the recipient as of the last issuance of the benefit year. ... Number of dependent children Number of dependent children – used in table 3 – refers to the number of dependent children per recipient. ...

Net family income Net family income – used in table 1– is calculated based on the recipient's marital status. ... Marital status Marital status – used in table 2 – refers to the marital status of the recipient as of the last issuance of the benefit year. ... Number of dependent children Number of dependent children – used in table 3 – refers to the number of dependent children per recipient. ...

PD7A — Statement of account for current source deductions Image description This image is of the revised PD7A, Statement for current source deductions that the Canada Revenue Agency will start sending out in May 2016. ... YOUR CONTACT INFORMATION – Appears in the left corner” “2. STATEMENT DATE INFORMATION – Organized so you can easily identify your statement details” “3. ACTION YOU NEED TO TAKE – Provides your information and if actions are required” “4. ...

PD7A — Statement of account for current source deductions Image description This image is of the revised PD7A, Statement for current source deductions that the Canada Revenue Agency will start sending out in May 2016. ... YOUR CONTACT INFORMATION – Appears in the left corner” “2. STATEMENT DATE INFORMATION – Organized so you can easily identify your statement details” “3. ACTION YOU NEED TO TAKE – Provides your information and if actions are required” “4. ...

Column 13 – UCC at the end of the year (column 6 minus column 12) This is the undepreciated capital cost (UCC) at the end of the current tax year. This will be the amount you enter in column 2 – Undepreciated capital cost (UCC) at the start of the year when you calculate your CCA claim next year. ... Forms and publications Guide T4036, Rental Income Form T776, Statement of Real Estate Rentals Related links Line 9947 – Recaptured capital cost allowance Line 9948 – Terminal loss Report a problem or mistake on this page Thank you for your help! ...

Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Do not include: dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange (we treat these amounts as interest, see Box 13 – Interest from Canadian sources); capital gains dividends (see Box 18 – Capital gains dividends); dividends paid to individuals who are not eligible for the federal dividend tax credit (see Box 14 – Other income from Canadian sources); eligible dividends (see Box 24 – Actual amount of eligible dividends); or taxable dividends, other than capital gains dividends, paid by a mortgage investment corporation to any of its shareholders (we treat these amounts as interest, see Box 13 – Interest from Canadian sources). ...