本次加拿大代写主要为税务原则相关的作业

自学问题十一-1
(允许的商业投资损失)

2017 年,Lynn Atwater 小姐投资 170,000 美元购买了 100% 的共同财产。
一家专门从事宠物食品的公司的股份。该公司是一家加拿大公司
控制私人公司,财政年度于 12 月 31 日结束。其所有资产都被使用
在加拿大产生积极的商业收入。
2017年和2018年,公司经营成功,但未派发股息。在 2019 年,它
开始遇到严重的经济困难。 2020 年 7 月 15 日,该公司被债权人强制破产,阿特沃特小姐很清楚,在债权人的债权得到处理后,她的投资将一文不值。

截至 2019 年 12 月 31 日和 2020 年 12 月 31 日止年度,阿特沃特小姐的其他财务数据如下:

2019 2020
净租金收入 $34,200 $35,200
利息收入 4,000 4,200
个人基本税收抵免额 12,069 13,229

任何一年中 Atwater 小姐唯一可获得的税收抵免是基本个人抵免。小姐
Atwater 2017年和2018年没有收入,2018年初她没有任何损失
延续往年。阿特沃特小姐没有动用她一生的资本
2020 年之前任何一年的收益扣除。

要求:确定截至 2019 年 12 月 31 日和 2020 年 12 月 31 日止年度 Atwater 小姐的最佳应税收入。在您的解决方案中,考虑基本个人信用的影响。

指出任何一年结束时存在的任何亏损结转,以及适用于
索赔损失结转。

Self Study Problem Eleven – 1
(Allowable Business Investment Losses)

During 2017, Miss Lynn Atwater invested $170,000 to acquire 100 percent of the common
shares of a corporation specializing in pet food products. The company was a Canadian con-
trolled private corporation with a fiscal year ending on December 31. All of its assets were used
to produce active business income in Canada.
In 2017 and 2018, the company operated successfully, but did not pay any dividends. In 2019, it
began to experience serious financial difficulties. On July 15, 2020, the company was forced into bankruptcy by its creditors and it is clear to Miss Atwater that, after the claims of the creditors have been dealt with, her investment will be worthless.

Other financial data for Miss Atwater for the years ending December 31, 2019, and December 31, 2020, are as follows:

2019 2020
Net rental income $34,200 $35,200
Interest income 4,000 4,200
Basic personal tax credit amount 12,069 13,229

The only tax credit available to Miss Atwater in either year is the basic personal credit. Miss
Atwater had no income for 2017 and 2018. At the beginning of 2018, she did not have any loss
carry forwards from previous years. Miss Atwater has not made any use of her lifetime capital
gains deduction in any year prior to 2020.

Required: Determine Miss Atwater’s optimum Taxable Income for the years ending December 31, 2019, and December 31, 2020. In your solution, consider the effect of the basic personal credit.

Indicate any loss carry over that is present at the end of either year, and the rules applicable to
claiming the loss carry over.


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