A$.$

A transfer of depreciable property is made to establish an inter vivos trust in favour of the$$ settlor's adult children. The capital cost of the property to the settlor was $ $23$ comma $000$$$23,000.$ On the date of the$$ transfer, the UCC was $ $15$ comma $500$$$15,500,$ and the FMV was $ $26$ comma $800$$$26,800.$

B$.$

A transfer of depreciable property is made to establish an inter vivos trust in favour of the$$ settlor's adult children. The capital cost of the property to the settlor was $ $19$ comma $600$$$19,600.$ On the date of the$$ transfer, the UCC is $ $12$ comma $100$$$12,100,$ and the FMV is $ $15$ comma $700$$$15,700.$Later$,$ when the property is distributed to a capital$$ beneficiary, the UCC is $ $13$ comma $900$$$13,900,$ and the FMV is $ $17$ comma $300$$$17,300.$

C$.$

A contribution of$$ non$-$depreciable capital property is made to establish a qualifying spousal testamentary trust. The ACB of the property to the deceased spouse was $ $18$ comma $300$$$18,300,$ and the FMV is $ $76$ comma $200$$$76,200.$ At the time of$$ death, the deceased individual had a net capital loss balance of $ $92$ comma $000$$$92,000.$

D$.$

A transfer of$$ non$-$depreciable capital property is made to establish an inter vivos trust in favour of the$$ settlor's adult children. The ACB of the property to the settlor is $ $85$ comma $100$$$85,100,$ and the FMV is $ $123$ comma $700$$$123,700.$

E$.$

A transfer of$$ non$-$depreciable capital property is made to establish an inter vivos trust in favour of the$$ settlor's adult children. The ACB of the property to the settlor was $ $42$ comma $800$$$42,800,$ and the FMV is $ $51$ comma $300$$$51,300.$Later$,$ when the FMV of the property has increased to $ $61$ comma $900$$$61,900,$ the property is distributed to one of the adult$$ children, who is a capital beneficiary.

F$.$

Capital property is contributed to establish an alter ego trust. The ACB of the property is $ $14$ comma $500$$$14,500,$ and the FMV is $ $23$ comma $500$$$23,500$