http://blog.taxresource.ca Canadian Tax Help & Financial Planning Resources Mon, 16 Jan 2012 19:59:42 +0000 en hourly 1 http://wordpress.org/?v=3.3.1 http://blog.taxresource.ca/capital-property/ http://blog.taxresource.ca/capital-property/#comments Fri, 12 Feb 2010 16:09:24 +0000 Tax Guy http://blog.taxresource.ca/?p=5723 Related Articles

• Capital Cost Allowance (CCA)
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Fixed assets for use in a business or investments such as stock and bonds.

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• Capital Cost Allowance (CCA)
• Bonds And Debentures
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]]> http://blog.taxresource.ca/capital-property/feed/ 0 http://blog.taxresource.ca/capital-loss/ http://blog.taxresource.ca/capital-loss/#comments Fri, 12 Feb 2010 16:08:37 +0000 Tax Guy http://blog.taxresource.ca/?p=5721 Related Articles

• Capital Gain
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If the price received in the sale of capital property is less than its adjusted cost base, then a gain results.

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]]> http://blog.taxresource.ca/capital-loss/feed/ 0 http://blog.taxresource.ca/capital-gain/ http://blog.taxresource.ca/capital-gain/#comments Thu, 11 Feb 2010 21:22:36 +0000 Tax Guy http://blog.taxresource.ca/?p=5706 Related Articles

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The amount by which the processes from the sale of capital property exceeds its adjusted cost base. Essentially, if the price received was higher than the adjusted cost base, a capital gain results. Only 50% of the gain is taxable.

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]]> http://blog.taxresource.ca/capital-gain/feed/ 0 http://blog.taxresource.ca/capital-dividend/ http://blog.taxresource.ca/capital-dividend/#comments Thu, 11 Feb 2010 21:17:06 +0000 Tax Guy http://blog.taxresource.ca/?p=5703 Related Articles

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Certain income earned in Canadian controlled private corporations is non-taxable and may be passed along tax free to its shareholders in the form of a capital dividend. An example of non-taxable income eligible is the 50% of a capital gain that is not taxed.

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]]> http://blog.taxresource.ca/capital-dividend/feed/ 0 http://blog.taxresource.ca/capital-cost-allowance-cca/ http://blog.taxresource.ca/capital-cost-allowance-cca/#comments Thu, 11 Feb 2010 21:15:46 +0000 Tax Guy http://blog.taxresource.ca/?p=5701 Related Articles

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Capital cost allowance is a depreciation expense allowed for tax purposes. It applies to any fixed asset except land.

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]]> http://blog.taxresource.ca/capital-cost-allowance-cca/feed/ 0 http://blog.taxresource.ca/canadian-controlled-private-corporation-ccpc/ http://blog.taxresource.ca/canadian-controlled-private-corporation-ccpc/#comments Thu, 11 Feb 2010 21:14:49 +0000 Tax Guy http://blog.taxresource.ca/?p=5699 Related Articles

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A Canadian private corporation that is not controlled by one or any combination of public corporations or non-resident persons.

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]]> http://blog.taxresource.ca/canadian-controlled-private-corporation-ccpc/feed/ 0 http://blog.taxresource.ca/cumulative-net-investment-loss-cnil/ http://blog.taxresource.ca/cumulative-net-investment-loss-cnil/#comments Mon, 01 Feb 2010 19:58:50 +0000 Tax Guy http://blog.taxresource.ca/?p=5725 Related Articles

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Cumulative net investment loss is the amount by which investment expenses exceeds investment income for taxation years ending after 1987. It is used in the calculation of the capital gains deduction.

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