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Further assumption to Example (1) FMV of capital property on date of distribution $200 Results 107(2)(a) The trust is deemed to dispose of the capital property for proceeds of $150 (its cost amount) and therefore no capital gain or loss arises. 107(2)(b) The capital beneficiary acquires the property at a deemed cost of $150 (the cost amount to the trust). (4) Taking the results in Example (2) and assuming that the donee of the depreciable property is a trust, the following occurs on distribution of the property to the capital beneficiary: Further assumptions to Example (2) UCC on date of distribution $ 90 FMV on date of distribution 120 Results 107(2)(a) The trust is deemed to dispose of the depreciable property for proceeds of $90, its cost amount, and therefore no capital gain or loss, or recapture of CCA arises. 107(2)(b) The capital beneficiary acquires the depreciable property at a deemed capital cost of $110 and is deemed to have been allowed CCA of $20. 107(2)(d) (UCC is $90). ... When the beneficiary sells the property (arm's length) for proceeds of $210, the ACB of the property to the beneficiary is calculated as follows: Cost $100 FMV on Valuation Day 110 Proceeds 210 26(3) (ITAR) therefore: Cost (median) $110 26(5)(c)(i) (ITAR) plus: Capital gain to donor 40 26(5)(ITAR) ACB $150 Actual proceeds 210 Capital gain $ 60 Since Valuation Day the capital property has appreciated by $100 ($210- 110); the capital gain to the donor and the beneficiary totals $100 ($40 + 60). (7) A gift of depreciable property where the donor or someone not at arm's length with him had acquired the property prior to 1972. ... Results 20(1)(a) (ITAR) Proceeds calculated as follows: Capital cost for 20(1)(a) $100 Proceeds of disposition as otherwise determined $120 FMV on Valuation Day 105 15 Deemed proceeds under 20(1)(a) $115 Capital cost 110 Capital gain $ 5 Recapture of CCA $ 10 (8) Taking the results in Example (7) and assuming that the donee of the depreciable property is a trust, the following example illustrates the result of distributing the depreciable property to the capital beneficiary. ...

Further assumption to Example (1) FMV of capital property on date of distribution $200 Results 107(2)(a) The trust is deemed to dispose of the capital property for proceeds of $150 (its cost amount) and therefore no capital gain or loss arises. 107(2)(b) The capital beneficiary acquires the property at a deemed cost of $150 (the cost amount to the trust). (4) Taking the results in Example (2) and assuming that the donee of the depreciable property is a trust, the following occurs on distribution of the property to the capital beneficiary: Further assumptions to Example (2) UCC on date of distribution $ 90 FMV on date of distribution 120 Results 107(2)(a) The trust is deemed to dispose of the depreciable property for proceeds of $90, its cost amount, and therefore no capital gain or loss, or recapture of CCA arises. 107(2)(b) The capital beneficiary acquires the depreciable property at a deemed capital cost of $110 and is deemed to have been allowed CCA of $20. 107(2)(d) (UCC is $90). ... When the beneficiary sells the property (arm's length) for proceeds of $210, the ACB of the property to the beneficiary is calculated as follows: Cost $100 FMV on Valuation Day 110 Proceeds 210 26(3) (ITAR) therefore: Cost (median) $110 26(5)(c)(i) (ITAR) plus: Capital gain to donor 40 26(5)(ITAR) ACB $150 Actual proceeds 210 Capital gain $ 60 Since Valuation Day the capital property has appreciated by $100 ($210- 110); the capital gain to the donor and the beneficiary totals $100 ($40 + 60). (7) A gift of depreciable property where the donor or someone not at arm's length with him had acquired the property prior to 1972. ... Results 20(1)(a) (ITAR) Proceeds calculated as follows: Capital cost for 20(1)(a) $100 Proceeds of disposition as otherwise determined $120 FMV on Valuation Day 105 15 Deemed proceeds under 20(1)(a) $115 Capital cost 110 Capital gain $ 5 Recapture of CCA $ 10 (8) Taking the results in Example (7) and assuming that the donee of the depreciable property is a trust, the following example illustrates the result of distributing the depreciable property to the capital beneficiary. ...

For more information, see " What do you include with your return and what records do you keep? " on page 10. As you prepare your return, when you come to a line that applies to you, you can look it up in this guide, or see the back of your information slips for more instructions. ...

For more information, see " What do you include with your return and what records do you keep? " on page 10. As you prepare your return, when you come to a line that applies to you, you can look it up in this guide, or see the back of your information slips for more instructions. ...

For more information, see " What do you include with your return and what records do you keep? " on page 10. As you prepare your return, when you come to a line that applies to you, you can look it up in this guide, or see the back of your information slips for more instructions. ...

General information All the forms you need to calculate your federal tax are included in the Quebec – 2014 General Income Tax and Benefit Return. ... If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment in a province outside Quebec, complete Form T2203, Provincial and Territorial Taxes for 2014 – Multiple Jurisdictions. ...

General information All the forms you need to calculate your federal tax are included in the Quebec – 2015 General Income Tax and Benefit Return. ... If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment in a province outside Quebec, complete Form T2203, Provincial and Territorial Taxes for 2015 – Multiple Jurisdictions. ...

General information All the forms you need to calculate your federal tax are included in the Quebec – 2012 General Income Tax and Benefit Return. ... If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment in a province outside Quebec, complete Form T2203, Provincial and Territorial Taxes for 2012 – Multiple Jurisdictions. ...

General information All the forms you need to calculate your federal tax are included in the Quebec – 2013 General Income Tax and Benefit Return. ... If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment in a province outside Quebec, complete Form T2203, Provincial and Territorial Taxes for 2013 – Multiple Jurisdictions. ...