10 September 2025 External T.I. 2025-1070171E5 F - Disposition of a right to receive bitcoins -- attach -- Adjusted Cost Base
property acquired on income account does not have an ACB
Adjusted Cost Base
11 January 2001 Internal T.I. 2000-0037167 F - CLAUSE D'AJUSTEMENT DE PRIX -- attach -- Adjusted Cost Base
post-closing indemnity payments received by purchaser reduced the ACB of its purchased shares
28 March 2001 External T.I. 2001-0070415 F - Interaction entre les articles 51 et 116 -- attach -- Adjusted Cost Base
a corporation acquires shares in its capital on a s. 51 exchange at a cost equal to the PUC of the shares issued therefor
Memorandum 8-3 - "Calculating Input Tax Credits" -- attach -- Adjusted Cost Base
16 May 2001 External T.I. 2000-0053145 F - BIEN ETRANGER MEME JOUR VENTE/ACHAT -- attach -- Adjusted Cost Base
no technical limitation on increasing ACB in investments through selling and buying on same day
27 June 2024 External T.I. 2023-1000391E5 - BC Secondary Suite Incentive Program -- attach -- Adjusted Cost Base
forgivable loan could be cost reduction based on well-accepted business principles
14 June 2001 External T.I. 2000-0044935 F - Coût des actions -- attach -- Adjusted Cost Base
cost to Pubco of CCPC shares acquired by it in exchange for treasury shares equal to the addition to its stated capital account, rather than the Pubco shares’ FMV
26 April 2001 Internal T.I. 2000-0046367 F - DEBENTURES CONVERTIBLES -- attach -- Adjusted Cost Base
where shares issued for property, the shares’ stated capital determines the property’s cost, whereas the cost of the shares to the shareholder is their FMV
5 March 2002 Internal T.I. 2001-0102757 F - PERTE FINALE -- attach -- Adjusted Cost Base
cost of moving rental building off land for subsequent sale, in order to construct parking lot and create more space for existing rental buildings, was addition to ACB of land
12 April 2002 External T.I. 2002-0122495 F - PRIME PAYEE SUR OBLIGATION -- attach -- Adjusted Cost Base
premium on bond acquired as capital property produces a capital loss at maturity
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