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#1) (12 Marks) You have decided to get rid of the clutter in your life and downsize the amount of property you own. During the

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#1) (12 Marks) You have decided to get rid of the clutter in your life and downsize the amount of property you own. During the year, you disposed of the following items: UCC n/a n/a Property Sold Personal Vehicle Antique Clock Equipment (Class 8) (Note #1) Small Business Shares (Note #2) Publicly Traded Shares (Note #3) POD $1,400 $2,000 $4,800 $22,400 $43,100 Cost $3,200 $1,400 $8,500 $39,900 $17,600 Selling Fee $0 $0 $0 $0 $50 $25,000 n/a n/a Note #1: You operate a small Sole Proprietorship. There are disposal. other assets left in the class after the Note #2: These shares are considered Qualified Small Business Shares. Note #3: These are shares of a company listed on the Toronto Stock Exchange. Note #4: $2,900 LPP Loss Pool available (before application of 50% Rate) for 2017. Taxpayer wishes to use this if they can REQUIRED: Determine the tax impact of each disposal, compute CCA, and summarize the results. What is the LPP Loss Pool Balance at the end of 2017? (show all calculations) #1) (12 Marks) You have decided to get rid of the clutter in your life and downsize the amount of property you own. During the year, you disposed of the following items: UCC n/a n/a Property Sold Personal Vehicle Antique Clock Equipment (Class 8) (Note #1) Small Business Shares (Note #2) Publicly Traded Shares (Note #3) POD $1,400 $2,000 $4,800 $22,400 $43,100 Cost $3,200 $1,400 $8,500 $39,900 $17,600 Selling Fee $0 $0 $0 $0 $50 $25,000 n/a n/a Note #1: You operate a small Sole Proprietorship. There are disposal. other assets left in the class after the Note #2: These shares are considered Qualified Small Business Shares. Note #3: These are shares of a company listed on the Toronto Stock Exchange. Note #4: $2,900 LPP Loss Pool available (before application of 50% Rate) for 2017. Taxpayer wishes to use this if they can REQUIRED: Determine the tax impact of each disposal, compute CCA, and summarize the results. What is the LPP Loss Pool Balance at the end of 2017? (show all calculations)

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