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.
References in periodicals archive ?
Acting on his complaint, ACB teams conducted a thorough investigation and raided the houses of Sudhakar and Yadagiri on Tuesday morning.
ACB chief executive Asadullah Khan told ESPNcricinfo that the team's priority was picking match-fit players.
Habib Ullah Khan (PPS BS-17) Planning Officer Charsadda has been transferred and posted as Assistant Chief (Power) P and D Department, Mohammad Hashim (PPS BS-18 ACB) Chief of Section (Education) (OPS) has been transferred and posted as Chief of Section (Industries) P and D Department relieving Asif Shahab from the Additional Charge.
The window of the office at the external wall is shaded by the structure of double facade and partly by trees to protect the office from direct solar radiation and the room temperature is fairly stable at all time, therefore, solar radiation was not measured and considered under heating mode study of ACB. The details of heat load present during the test are detailed in Table 4.
As Asean's response to biodiversity loss in the region, ACB is taking part in the ongoing UN Biodiversity Conference and will be hosting a side event, titled 'Mainstreaming Biodiversity toward a Resilient Asean.'
The clinical data of identified patients in both groups were recorded through medical chart review: demographic characteristics, comorbidities, severity of the underlying disease according to the McCabe and Jackson classification,[8] exposure to antimicrobial agents 2 weeks before ACB complex isolation, indwelling devices, and clinical outcomes.
ACB was the most frequently isolated (23.7%), followed by Enterococcus faecalis (16.9%) and Bacillus cereus (15.2%) (Table 1).
Apart from the Afghan athletes, a number of the foreign cricketers would also participate in the matches, ACB said, adding that the teams would be purchased during an auction.
Winners will have the opportunity to receive cash prizes and get their photos published in major major ACB publications and exhibits.
ACB's high-risk assets (net of reserves and cash collateral), as identified by Fitch, remained broadly unchanged at 1.8x Fitch core capital (FCC) in 2017.
PESHAWAR -- Two weeks after his Man-of-the-Match performance in the final of the World Cup Qualifier, Afghanistan's Mohammad Shahzad has been asked by the Afghanistan Cricket Board (ACB) to reside permanently in Afghanistan or risk having his contract terminated.
In the club's SewellTrophy, results were are follows: Round 31 (February 17): Div 1 -1 D Beaton 45 (2) 43; 2 M Kaney 51 (6) 45 acb; 3 S Brown 52 (7) 45 acb.