Chapter 5 Tax Byrd and Chen

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1) Taxpayer Limited paid $10,000 to purchase computer applications software (before apply HST) on January 31, 2013. Taxpayer Limited has a December 31 year-end. What is the maximum tax deduction that Taxpayer Limited can claim in respect of the above expenditure for its taxation year ended December 31, 2013, assuming that Taxpayer is registered to collect and remit HST? 2) CLASS 10.1 ABC Ltd. is a manufacturer with a December 31 year-end. On January 1, 2013, the undepreciated capital cost for Class 10.1 was $22,950. The Class 10.1 car was purchased in 2011 for $34,000. During 2013, it was sold for $21,000. A new automobile was purchased for $36,160, which included HST of $4,160. ABC Ltd. is registered to collect and remit HST. What is the maximum CCA allowed combined for the two cars for 2013? 3) Leasehold improvements Taxpayer's business is located in a leased warehouse. The lease expired in 2013. He negotiated a new lease on the warehouse with his landlord; the lease has a term of 5 years with two options to renew each for an additional 5 years. The lease period commenced on March 14, 2013. Cost of the leasehold improvements was $88,000. The cost of leasehold improvements is included in class 13. The capital cost is amortized over the initial lease term plus the first option period under Schedule III. The allowable deduction in the year of acquisition is restricted to 50% of the amount calculated REG 1100(1)(b)(i). Calculate the allowable CCA for 2013. 4) Indefinite life franchise As part of his business expansion activities, Taxpayer acquired a franchise with an indefinite life on March 1, 2013. The cost of the franchise is $20,000. The indefinite life franchise is an eligible capital expenditure. Three-quarters (75%) of this eligible capital expenditure is added to the cumulative eligible capital account (CEC

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