A capital gain is the profit arising to a person when he sells, or disposes of, an asset which he owns. |
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Holders of income shares got all the income earned from the trust, while holders of capital shares got all the capital gain. |
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Such losses cannot be used to shelter non-rental income, which would include any capital gain that you may make on the sale of this apartment. |
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There should be a capital gain on maturity which will attract capital gains tax rather than an investor's marginal rate of income tax. |
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Those willing to invest upwards of 100,000 can expect to yield a significant capital gain on their money. |
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My understanding is that I am then taxed at my marginal rate of income tax on any capital gain. |
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Many people have made good money on run-offs, but this has had more to do with capital gain and things like that, than farming. |
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For investors wanting to cash in at maturity this could give rise to a capital gain or a capital loss. |
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The interest rolls up in the units you buy, so you actually get capital gain on your units rather than simple interest. |
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This switch will be a disposition for tax purposes and may result in a capital gain or loss. |
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Income from operating activities amounted to 878 million euros after a 1.03 billion euro capital gain on Amadeus. |
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This is a disposition for income tax purposes and accordingly, could result in a capital gain or loss for such purposes. |
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Those corporations aren't losing in this process, so there's no loss corresponding to a stockholder's capital gain on stocks. |
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The disposition of the land resulted in a capital gain for income tax purposes. |
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If the province disposes of a property in the Section 79 portfolio, it must pay CMHC a share of any capital gain on the sale. |
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For example, if there is an accrued capital gain on the asset being transferred, it is recognized at the time of transfer. |
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Second, when you decide to sell your shares, if you do so at a profit, you'll realize a capital gain. |
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A non-recurring capital gain is a rare, or even a once-in-a-lifetime event: for example when you sell a cottage. |
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The recovery of any bad debt claimed as a capital loss will be treated as a capital gain in the year of recovery. |
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Subtract the interest from the proceeds of disposition and calculate the capital gain or loss in the usual way. |
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The yearend fall in the gold price in connection with the rise in the dollar, significantly reduced this capital gain at the end of the period. |
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Accordingly, a redesignation of your units will not result in a capital gain or loss for tax purposes. |
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Selling the bond now would ensure a capital gain – although the income stream would be lost. |
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The sale should be completed before the end of the year and should generate a capital gain of about 10 million euros. |
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In general, you must include one-half of the amount of a capital gain in your income for tax purposes. |
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One-half of a capital gain is generally included in calculating your income. |
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Thus, the same capital gain derived from the assets transferred is attributed to two different taxpayers and is taxed twice. |
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It should be noted that the sale by the Bulk Division of two bulk carriers generated a net capital gain of 22 million dollars. |
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Such capital gain is broken down into a gain on purchase and a gain on sale. |
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When you sell a rental property at a price higher than the purchase cost, you have to declare a capital gain. |
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The sale of the Supramax Fructidor bulk carrier in early July generated a capital gain for BOURBON of 40.6 million dollars. |
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You will not realize a capital gain or capital loss at the time of conversion. |
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In a registered account, a switch between Funds will not give rise to a capital gain or a capital loss for income tax purposes. |
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Accordingly, such holder of Predecessor Shares will realize neither a capital gain nor a capital loss as a result of the Amalgamation. |
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Then there is the added worry that perhaps the property bubble could go pop and bang goes the potential capital gain and your expected return on investment. |
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Non-recurring items correspond to accelerated depreciation on buildings, comparing unfavorably with 2008, which included a significant capital gain on disposals. |
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The slips will also include any capital gain or loss arising from he rebalancing of fund assets, fund discontinuance or underlying fund substitution. |
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By virtue of the exception that has been outlined in the press release, an amount received by a taxpayer as a result of a non-competition covenant on the sale of shares may generally be treated as a capital gain. |
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As we have just discussed, an estate freeze allows you to lock-in the value of your investments, which in turn means that the capital gain on death that you will face will also be locked-in at current levels. |
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However, switching units of one series to units of another series of the same fund is not a disposition for tax purposes and no capital gain or loss will be realized provided that the switch is effected as a redesignation. |
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Such a distribution, however, will generally reduce the adjusted cost base of your units of the Fund, and may therefore result in you realizing a greater taxable capital gain on a future disposition of the units. |
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However, the adjusted cost base of your units will be reduced by the amount of any return of capital received and you will realize a bigger capital gain when you eventually dispose of your units. |
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A redesignation of units of one class as units of another class of the same Fund or Pool will not, in itself, result in a capital gain or capital loss. |
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A Unitholder will generally realize a capital gain to the extent that the adjusted cost base of the Unitholders' Units would otherwise be a negative amount. |
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Thus, the CCRA accepts that there may be situations where the realization of an eventual capital gain will be a factor in assessing the commerciality of the taxpayer's overall course of conduct. |
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At the time of repossession, you do not have a capital gain or loss. |
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Profit for this purpose will not include a capital gain. |
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In such circumstances, each parent is entitled to defer taxation in respect of the capital gain when the amount is not payable until after the end of the year. |
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The decrease of this net result is due to the lower not realised capital gain on the real estate portfolio resulting from the valuation of external independent property experts. |
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The same applies to a bond bought below par, where holders will see their income yield supplemented by a capital gain as the bond moves up from the price they paid towards par as maturity approaches. |
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The taxpayer may claim a long-term capital gain on the sale of the unwanted property. |
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The capital gain you must report in the year of disposition will be determined by subtracting the capital gain deferral from the total capital gain realized from the disposition. |
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The capital gain is understood to have been realised in the part relating to the depreciation or when the revaluated assets have been distributed or written off the books. |
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Although their overriding motive is to achieve capital gain, venture capital investors often wait several years before selling their equity stakes. |
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A sale of this kind by shareholders who are not required to keep books of account and who are resident in Switzerland normally qualifies as a tax-free capital gain. |
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If the spousal trust route is accepted by a surviving spouse, on the death of the surviving spouse the deferred capital gain tax bill will come home to roost. |
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Accordingly, the Participant will be required to recognize any resulting taxable capital gain or allowable capital loss in respect of such fractional Units at the time such cash is received. |
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A redesignation to a different series of units within the same Fund does not result in a capital gain or loss and the aggregate adjusted cost base of your units remains the same. |
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All things being equal, this will result in the same capital gain or capital loss on a disposition of your units as if the distribution had not entailed a return of capital. |
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Company stock transfers are affecting the seller in terms of taxation as the transfer price will determine the amount of capital gain subjected to tax. |
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Personal gains made by regular trading in, for example, equities or goods is assessed as income rather than a capital gain and is consequently taxed as income. |
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In general, community property may result in lower federal capital gain taxes after the death of one spouse when the surviving spouse then sells the property. |
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