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Fung Wo purchased vacant land on a remote island off the coast of British Columb

ID: 2399002 • Letter: F

Question

Fung Wo purchased vacant land on a remote island off the coast of British Columbia on January 1, 20X2 for $50,000. She intended to re-sell it for a profit the next year but due to an oil spill, property values dropped. She was finally able to sell the vacant land for $45,000 on December 31, 20X5. In the meantime, she paid property taxes of $500 each year.   For 20X5 tax purposes, Fung Wo has:

An allowable capital loss of $2,500

An allowable capital loss of $3,500

A net business loss of $5,000

A net business loss of $7,000

A.

An allowable capital loss of $2,500

B.

An allowable capital loss of $3,500

C.

A net business loss of $5,000

D.

A net business loss of $7,000

Explanation / Answer

Ans) Option C is the answer i.e. A net business loss of $5,000,

Note: Property Tax Paid $500 each year from Year 2002 to year 2005 was a separate expense for the respective Financial Year.