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Читая канадское налоговое законодательство... - Коммик, Just Коммик
April 22nd, 2016
02:31 pm

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Читая канадское налоговое законодательство...
  • (1) For the purposes of this Part, where at any time any particular capital property of an individual (other than a trust) has been transferred in circumstances to which subsection (1.01) applies and both the individual and the transferee are resident in Canada at that time, unless the individual elects in the individual’s return of income under this Part for the taxation year in which the property was transferred that the provisions of this subsection not apply, the particular property is deemed

    • (a) to have been disposed of at that time by the individual for proceeds equal to,

      • (i) where the particular property is depreciable property of a prescribed class, that proportion of the undepreciated capital cost to the individual immediately before that time of all property of that class that the fair market value immediately before that time of the particular property is of the fair market value immediately before that time of all of that property of that class, and

      • (ii) in any other case, the adjusted cost base to the individual of the particular property immediately before that time; and

    • (b) to have been acquired at that time by the transferee for an amount equal to those proceeds.

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