The following information is for Doug Santiago for the 2023 taxation year:   • Doug sold shares of a qualified small business corporation (QSBC), for $480,000. The ACB of the shares was $187,000. and selling costs were $4,000.   • Also, in 2023 Doug realized a business investment loss (before any adjustment) of $267,000.   • At the end of 2023, Doug had a Cumulative Net Investment Loss (CNIL) balance of $2,300.   • Doug has a 2019 net capital loss balance of $3,400 [(1/2)($6,800)] that he would like to use to minimize tax in 2023.   • Doug claimed the capital gains deduction to eliminate a 2013 capital gain of $29,500, as well as a 2016 capital gain of $49,000.    Required: • Doug has asked you to calculate his capital gains deduction for 2023 supported by all the necessary calculations. (Make sure to include all the steps and calculations).

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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The following information is for Doug Santiago for the 2023 taxation year:
 
• Doug sold shares of a qualified small business corporation (QSBC), for $480,000. The ACB of the shares was $187,000. and selling costs were $4,000.
 
• Also, in 2023 Doug realized a business investment loss (before any adjustment) of $267,000.
 
• At the end of 2023, Doug had a Cumulative Net Investment Loss (CNIL) balance of $2,300.
 
• Doug has a 2019 net capital loss balance of $3,400 [(1/2)($6,800)] that he would like to use to minimize tax in 2023.
 
• Doug claimed the capital gains deduction to eliminate a 2013 capital gain of $29,500, as well as a 2016 capital gain of $49,000. 
 
Required:
• Doug has asked you to calculate his capital gains deduction for 2023 supported by all the necessary calculations. (Make sure to include all the steps and calculations). 
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