Adjusted Cost Base

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Adjusted Cost Base

In Canadian taxes, a calculation of the cost of an asset that includes expenditures indirectly related to the purchase price of the asset. For example, the adjusted cost base may include improvements made to real estate or commissions paid for a security. It is important to note that these expenses may be required expenses (one must pay commissions to brokers if one wishes to trade on the stock market), but they are not included in the purchase price, per se. The ACB may also include dividends that are reinvested. In Canada, one is liable for capital gains taxes on an asset sold for a price greater than the adjusted cost base.

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No references found			Unitholders are required to reduce the Adjusted Cost Base ("ACB") of their trust units by an amount equal to the cumulative distributions received during 2005 minus the cumulative taxable amounts reported as "Other Income" on the T3 slip. Calpine Power Income Fund Announces Tax Information for 2005 Cash ... by Business Wire Canadian unitholders are required to reduce the adjusted cost base (ACB) of their trust units by an amount equal to the tax deferred portion of the distributions. Provident Energy Provides 2005 Tax Information by Business Wire Holders of PET Units are required to reduce the Adjusted Cost Base of their Units by the Return of Capital (i. Paramount Energy Trust Advises on 2005 Canadian Income Tax Information by Business Wire			Adequacy of Coverage adequate consideration Adequate Disclosure Adequate Notice adequate public facilities ordinances Adequate Sample ADF adhesion contract Adhesion Insurance Contract Adiantamento adjacent adjoining adjudication adjunction Adjustable Life Insurance adjustable mortgage loan Adjustable Premium Adjustable Rate Adjustable Rate Mortgage adjustable-rate mortgage Adjustable-rate mortgage securities Adjustable-Rate Preferred Stock Adjusted Balance Method adjusted basis Adjusted Capital Ratio Adjusted Cost Base Adjusted Debit Balance Adjusted Exercise Price Adjusted Funds From Operations Adjusted Gross Estate Adjusted Gross Income Adjusted Liabilities Adjusted Net Asset Value Adjusted Net Worth Adjusted Premium Method Adjusted Present Value adjusted sales price Adjusted Surplus adjusted tax basis Adjusted Underwriting Profit Adjuster Adjusting Entry Adjustment Adjustment Assistance Adjustment Bond Adjustment Costs Adjustment Credit Adjustment Date Adjustment Frequency Adjustment in Conversion Terms Adjustment Income			Adjustable-Rates adjustable-speed motor Adjustable-Voltage System adjustably adjustably adjustably Adjustage adjusted adjusted adjusted Adjusted Asphalt Content Adjusted Available Income Adjusted Average Per Capita Cost Adjusted balance method Adjusted basis Adjusted basis Adjusted Benefit Multiple Factor Adjusted Book Value Adjusted Book Values Adjusted Capital Ratio Adjusted Capital Ratios Adjusted Clinical Group Adjusted Clinical Groups - Predictive Model Adjusted Coefficient of Performance Adjusted Common Equity Adjusted Community Rate Proposal Adjusted Community Rating Adjusted Compliance Ratio Adjusted Consolidated Segment Operating Income Adjusted Cost Base Adjusted Cost Bases Adjusted Current Earnings adjusted death rate Adjusted debit balance Adjusted debit balance Adjusted debit balance adjusted decibel adjusted elevation Adjusted Equalized Net Grand List per Capita Adjusted exercise price Adjusted Exercise Prices Adjusted Expected Length Of Stay Adjusted Fair Market Value Adjusted Federal Taxable Income Adjusted Field Goal Adjusted for Inflation Adjusted for Inflation Adjusted for Inflation Adjusted for Inflation Adjusted for Inflation Adjusted Free-Float Share Index Adjusted Funding Target Attainment Percentage Adjusted Funds From Operation Adjusted Funds From Operations Adjusted Goodness of Fit Adjusted Goodness of Fit Index Adjusted Goodness of Fit Indices Adjusted Gross Estate Adjusted Gross Estate Adjusted Gross Estates

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