The Dissertation of Human Excellence

In: Business and Management

Submitted By tdownloads
Words 457
Pages 2
Capital Property:
- Amount by which PoD > ACB
- PUP: owned by taxpayer for personal use or enjoyment of the taxpayer (ex: furniture, sports equipment). CL can never offset CG b/c it’s consumed but CG from disposition in income. Upon disposal cost is greater of $1000 or ACB. Similarly, PoD are greater actual proceeds and $1000.
- LPP: segregates collectibles (works of art, rare books, coins, jewelry and stamps). Losses claimed agst other LPP gains
- Other capital property: stocks, bonds, real estate, partnership interest, machinery, etc
100% 50%
Capital Gain Taxable Capital Gains
Capital Loss Allowable Capital Losses
Capital gains exemption Capital gains deduction

PoD – value of consideration received or receivable
ACB – amts in respect to value of the property, which have been included in income. Most common method “floating weighted average method”. Stock Div paid up capital. Example:
Transaction # of shares Cost ACB
Purchase 1000 35700 35.70
Purchase 200 7550 1200 43250 36.04
Stock Div 120 3600 1320 46850 35.49
Stock Split 1320 - 2640 46850 17.75
Sale (100) (1775) 2540 45075 17.75
Purchase 200 2725 Superficial L (350) 2740 48150 17.57
Sale: PoD 1500 – ACB (1775) = (275) capital loss
Superficial loss: denied loss at time of disposition but permitted to add it to ACB of substitute property . Goes with shares that triggers loss
Principal Residence (Format): Home Cottage
Proceeds (sell)
ACB (cost)
Gain
Gain/year Max
Attribution – Capital:
A) Proceeds and Cost on Transfer – Spouse
Transaction Transferor’s Proceeds Transferee’s cost
Gift - Auto Transferor’s ACB/UCC T’ferors ACB/UCC
Gift - Elect FMV FMV
Sale - Auto Transferor’s Proceeds T’ferors ACB/UCC
Sale - Elect Greater: actual P/FMV Lesser: actual cost/FMV
B) Attribution of Income and CG - Spouse Business Income Property Income Capital Gains…...

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