BQI 8-5 question b

Question

Je ne comprends pas les calculs de la question b.

 

Dividende réputé - paragraphe 84(3)

Montant versé                                                                                                   250 000  $

Capital versé                                                                                                    (    1 000  )

Dividende réputé                                                                                              249 000  $

Dividende majoré (× 1,17)                                                                               291 330  $

Gain en capital - paragraphe 40(1)

Montant versé                                                                                                   250 000  $

Dividende réputé                                                                                             ( 249 000  )

Produit de disposition - article 54                                                                        1 000

Prix de base rajusté                                                                                         ( 250 000  )

Perte en capital                                                                                                 249 000  $

Perte en capital déductible                                                                               124 500  

Est-il possible d'avoir des explications sur ce calcul.

Merci

Answer 1

Extrait du plan de travail de la semaine 11.

Prof Bachand