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Finance-lecture6

Finance-lecture6 - LECTME 0 GMT/H guDaaE-rm/é 53f”...

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Unformatted text preview: LECTME 0/ GMT/H guDaaE-rm/é; ( 53f”! Wé—(faufrah)' .wAMfinMQMMA/BZM '_ . _ '_‘_._j;_-__ ' My 4 M fiMMJMMWwMMé: __MKL_ . / m) L. m_,________._____ M 1") flfiyaflMMM~ ' Mmm _______________ WWW W /iaépfiu§4 J7; ' ' QM7(_ -_ C 64.;— a) _,.u4ZE~.MELQ M.-- . _ . .fi ‘ In Corn 303?) N! imam 772M WWW Occm‘ a/L/lie and (if/QM, 56 C2) 5*) A Ca [M 3m 76.; m J»; New 73m? A m [5010/5/va mf3fl/Qvl7mf 447 " fflL fl/zmfi‘m' P5442 "' 7Z1 Elm/my 72ng V 8. Mrlflemafics 'a/ k [0/27/2/ guflW'y fluff!!- 3-1- Cemfmof/afi PAW (M1 F/m) ,: 6M5; Fat/Mfw "‘ 1:11wa Tm MM 6% eff/19M) ’ 3 5.1 —‘ ITC ' 32. flflafimy NM M F/r/w 0m i m) 0C7; ZSOQgU-Q 'f‘ M‘é JDIEQx / fin, _ Tax {AIM on, [74' [Mme/2:720»~ MIA} (1: flow.” fan [Mt/4b? m’ WI. . C; 2 TM gaunt??? 651/ 7121 ”avail" m' WC. 90/; = Ila/rrrmlfn), wflfihfi_ fa few 6 m'fl/ MMF/w; :— 06/56- +Au/C Mm A we: ”“7" 1.; war/(m; WM 7a yaw/é 7 5;: 8.3. 514667 MW . M-F/m = flwidm/ I/a/tu ,f m] + re/mw¢w wc flag/9% waxy/£14» l/ZflWTI/m Mfg flm 5X4 mf/e / Cam/7ufa7/n; of ;% Mow/7 fl/Le,¢fi»?7 M F/M 66F) = W / ' 707a! flwmu W 176,000) 040 Mm? cur me) _ /2, 400,500 FIX-ed Cosf , (ch) /) 5'01), 000 129/31‘96/4‘77709’} (107‘) 390 000 pn‘fflx flaw—27 .? 1 23a )0“) )7‘0/6 Lew fax (5) ' ' h 4042 .000 [0479f flfflr TM [333;] 00 0 444 3M: JAMA— fl/umfnj-MF/rw ,b 000 7mg (/42 A/I/D/yugj Fauna/ll on PO 06F= 62 0&4) + 04,»? .. [/6 000 ,ao—(Ag aoa coo-[7 goo 600)]X(I-‘0 7') +376 0002‘”? [/,svwoa -r 95 006] l 5%,000 {55) H )3 . ($7 C’. Inflafiu; 4/0 uhfmexf 741 61/}7‘41 gvdgfl‘my MWZM 2561611»? in with/5a Caffl‘ahmfl/é-Jmf [74¢ :76 J 74‘ ’9 5mm“? dzl/Ma 4M h/Mfda-aquffi Macao/{M (ég) ‘2‘) [W Wl/ma M ”Nu/”W 0;;sz (4% (Lu) MW (Héu)‘{/7‘Iég) {HZ/Z)” - and IQ =— ZMW/u} 2°05 K’ % 1:25AM anu/a 744 'EWM flaw/me? 2, 1 . fifflm Lu 7— /§% 16 == 5% (l-ré‘) = (H Ian? = AIS ' (Hz/9 NS” = LOCK ‘ kg S 7'SDO [9124,42 71/074 M ,Qe/JHV‘: A Awful/Loaf COCTWW [2me Ah: 7% W0 fin} QvWM; [WW fm’ {01%, 719 may!“ wvulfiée 772(fo me 7th! 941% m fl/Jwaa/fi'or‘nll . A 5‘? :QLWM QLMMZ- (Cc/D ”4..--.. . - _ _ _ 9» M, 554.; MM flammwmw _.._-J£_mmzm.a4 ' / _fiMLM My __Q._ 4»; a. (4294;433:4MJW4M--. _- __ _ 31.». WM.-W (Mk—V; Méd_4&»j.m.-_- -. ................... [49»: mfmflice 43.M_/7MZJ_L-L&J4 Z- 21% -. - -._._ m“.-- . .__.- 4°? °,/°_ 6.:M-.._._W__.-. ._ :, " ....--_..w.--.__.-.-_.__-_..-.--..._. _;:f_-3i_:74»;»,.7»4:g»».M»MMMMM TAX CLASSES AND RATES C6) Class Description 21H 63 m 5‘ X Class 4% Buildings (incl. components), bridges, canals, culverts, dams, certain electrical generating equipment (see note) (Exclude buildings used in production in Quebec after 03/25/97) 4% New buildings used in production in Quebec between 03/25/97 and 03/31/2000 10% Water tanks - 1500 20% _l 111 Ships and boats Equipment-and tools not. used in production, certain electrical generating equipment (see note) and a sets not included in any oth _lass ‘ 'v-vv vvv v 01wa 25% 30% Aircrafl and spare parts Computers: all hardware, purchased systems software. production industrial lift trucks and portable tools (excluding those used in Quebec before 03/25/97) Computers: all hardware, purchased systems software, production industrial lift trucks and portable tools (only those used _ in Quebec before 03/25/97) 103 30% Cars. trucks, woodlands equipment, wood rOads, wood bridges 104 I 30% Mine butldrng and equrpment 105 100% Computers: all hardware, system software( production industrial lift tmcks and portable tools used in production in Quebec between 25/03/97 to 03/31/2000 100% Application softwares, dies, moulds, small tools under 200$, mine shafts _ 1 02 30% _x N 13 8 PEG Leasehold Improvements _- A 17 11% 241 8151112 Anti-pollution (water) buildings & equipment (excl. those used in Ontario) . I 271 212 Energy Conservation Equrpment 21 22 Movable excavating equrpment I 23 41-_ Fibre optic cable 30% Machinery, equipment and certain electrical generating ’equiprnenu see note) used in production, and ' Spare Pan Inventory (excl. those used in Que. & Ont.) 432 30% Machinery, equipment and certain electrical generating equipment( see note) used in production, and Spare Part Inventory (only those used in Que. and purchased before 03/25/97) 27 433 Machinery, equipment and certain electrical generating equipment( see note) used in production, and 434» 30% Machinery, equipment and certain electrical generating equipment ( see note) used in production, and Spare Part Inventory (only those used in Qué and purchased between 03/25/97 and 03/31/2000.) , SPEC Mineral rights Spare Part Inventory (only those used in Ont.) n spec SR SPEC Scientific Research - capital expenditures 3‘ A u or Land _— Note : electrical generating equipment : please consult the tax department / I (a ' Examfl! 3 7%» flaw-[e ”(FWSTW A024) M9 C54 a/Ifmuwfiimi sélwma work» mu, = .. [MW [4’0 0/ W I41. 92003 $93,600 “ CC/I m5 fl” 0/444 7 W (9% ‘ Tu M 40% — (“7,75%er (mm M) /5/ (cchf) [VUM £UZ€ ' [CA1 UCC [29.75% I PVa/r ryfn #% EM 0?! g; s ' @040 °{ 6°} €002 00" @5000 48° ow ($9.000 5yg=f 0M9 4&000 3054420 441/020 #39 (me '&ooS' #116» 35,323 4051272 ' ”/3/ 4a?! a 006 406,272 32 :02 #3117 [3000 71435 aw? 373%? 9W! 368,856 - uwo ‘ 6’94"? 121C ‘ > Ivy 3.2V“: Z - '3’ . OWL/MM Wmifl [WW 7:9le Illa [L Cozy/H06 f4) Wm WM, 071/6 7Lco< 54,4110“ CM, ,fW new x Vlad/v W4 TGwTW/ymu 4:7; 4 MIM UCC A («2 aka/M M4 5%: » Wan/gm 6C4 90W wn/ic m 42 ® 4 “Wage jgmwl‘i 1's Mai/WMJQL 7Wfl‘fym} I“! 7‘44 gm [WWW /7 (CA w; flu 014401496444 Ta» 674m (xvi/A an 414/01 of lzi (’01 eff/I‘M NJ 71.0 elem sf/nmoéw (Aazgw WW. 7’1 ' . é P_V[zf.ca4j)=dxt Ixcng)_ 5 3‘” k +3! (HA) (HA) leure 4? CCI} m1? 3 g flaw/TM (Car of aria?) Cari/T4 IMUMTW ffi/V% Value Time m, not W4;VL gwh/a‘fl “Pub: ’02:? M H H I] u u "3°4ka Ecr‘favunj bath Us Ember/6 3 on ’7' oi: 8% t== 460% @=/£% 3:0 ’ 14mm m [01/ 27M JELM =40~0§ X 0~‘f K 4‘00, 000' K ( "f 43.99) mCC/I {4/5“} MO (I “F 0-00 ' =1, MM‘O will-97 = 29; 557023 7%.; ;, WA mag; rap... m m/«faflcé‘gémm M. 43 :v(.l(lU (0.?) :J 1...:..( a . . 3.9.88 00022 40022 .0355». «E m_m>._<z< >>O._u_ Im<o 03.230090 /\ .E(m> 5!... m1.— mou m0m<10 ..<._._m<o 02 m. mmmx» .mumOmmDm <>m «on: 20.052900 2. m. kzwv‘mSOw w...» zmx>>hx<hm .0. .w..m<o..im< u. .2 0.000.. 0.0.0.0 0.30.0 0.000; 0.000.. 0.000 0.000 0.000 0.000 0. 000 0.00 . =30 . <>m 000200005 0.02 0.000 0.02 0.0: 0.000 0.00. 0.000 0.000 0.000 0.000 0.00 <>m 000200005 0000.0 0000.0 003.0 0000 00.0.0 0000.0 0000.0 05.00 0000.0 0000.0 0000.0 .0000, 0.0005. .>.n. 0.000 0.000 0.000 0.0 0.0 0.00 0.00 0.3. 0.00 0.00 0.00 0.00 _ 0.000 0.0 °0.0.00 . .0 000.410 4.00.06 0.0 0.00 0.000 0.000 0.000 0.0.00 0.000 0.000 0.000 0000.0 003.0 . 0006.520. 00000.0 002 0.80.0 0.03.0 0000.0 0000 0.000 0.000. 0.000 0.000 0.000 0.000 0.00. . 0.00.0 20.260.00.00 .2009... 0.80.0 0.000; 0000; 0000.0 0.000; 0000.0 0000.0 0000.0 0.000; 0.000; 0.000;. 0.0%. 00000 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 _ 0.0 0.0 $0.05 02.0.0.0; 002 . . . .2205 0.000 0.000 0.000 0.000 0.00.0. 0.000 0.000 0.000 0.000 0.000 0.00 .2002 0.000 0.000 0.000 0.000 0.000 0.0: 0.000 0.000 0.000 0.000 0.00 .000 020 0.2002. 0.000 0000 0.000 0.000 0.000 0.000 _ 0.000 0.30, 0.000 0.000 0.00 00.00200 020-00.“. %!fi% 080 glgilgllai 800 gig 3833:2528”. 0.000; 0.30.. 0.00.0.0 0,000.0 0.000 0.000 0.000 0.000 _ _ 20.00: 0.0000 0.000.: .230 .u. . 0 000200006 0.000 0.000 «.000 0.000 0.000 . 0.000 0.000 0.000 0.000 0.00.. 20.08.: 0 . 0 000230005. . 0000.0 0000.0 003.0 0000.0 0000.0 0000.0 0000.0 030.0 0000.0 0000.0 0000.0 .0000. 0009:. .>.n. 0000.0 00000 0.0.0.0 0.02.0 0000.0 0000.0 0000 0.0; .00.; 6.0000 6.000.: . 200 . 39". 205 00.2 0.00.. 0.0 z. 0.30 0.0:. 0.000 0.000 0.03. 0.000 0.000 0.000 0.000.: 2.0.: :05 002 0.0 _ .0 0.3.; 095.20 0.0 0.0 0.0 0.0 0.0 _ 0.0 0.0 0.0 0.0 0.0 0.0 .0 002.020 45.500 02.20.02. _ , 0.0 0000.0 . 020.069.. 43.040 0.000 0.0:. 0.0:. 0.0:. 0.000 0.000 0.03. 0.000 0.000 0.000 0.000. 2.0.: 205 _ 0.10 0 000 0.000 0.000 0.000 0.000 0.000 0.000 . 0.0.: 0. 0 c 20.0. .000 x<0 :05 0. 0 00 0.000 0.000 0.000 0.000 0.000 0.000 300 0.000 0.000 .0000 00.00200 000330 002 0.00 0.00 0.00 0.00 v. 00 0.00 0.000 0.03 0.30 0.000 0.000 .26....4 0000 .2005 n 000000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 20.260003 0.0.00 09.. 0.000 0.30 0.30 0.30 0.000 0.000 0.000 0.0.00 0.0.00 0.000 0.00 00.00200 020.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000. 0.000 0.000 0.000 0.00 20.04.000.000 0.0 0.0 0.0 0.0 0.0 0.0 0.0 _ 0.0 0.0 0.0 0.0 00000 0.000 0.000 0.000 0.000 0.000 0.000 .0000 _ 0.000 . 0.000 0.000 0.000 002.300.05.002. :_ .0 2 0 c v. 0 0. . 0 . 0 m<m> %% 0000 %%%%%%% .0000 0. .8000. 20.00:“. :20. 2.30203 >02 .00: .23 «>0 >02 .0000 000.800 05 03:00 £03000 3.20.0200 020630.030 00:20.. 00.88:. 44 33 3:. 3:. $3 ./ on? 33 33. $3 0.8,. 33 $03. $0." 6.30.: mm. 826 26:6 zfl 00.0 00.0 00.0 00.0 00.0 00.0 00.0 mod 8; 65.2923 238.58 2 an: we Baez. mmmfi xoom or or . or .<>m he mm menu. :05 580.0 .6. 3.53 .0 7.00 3963‘ 32962, $09 $99 . $93 60:93.3 <>m 9: 5 RE: «m5 .33 2:27. non: xmto 3mm $0.3 $0.2” . $0.3 3&0 23% x9 <00 $8 {can , $8 Afinowo....~ua£;ucnao m o 3% _mE_omu F 2 9.2.8 .o 3:385 5 «3mm 9: .o «moo o o o. . . oo .. o o o o g as 3% e 35:: g Egallll _ I'll Com crow . moom moon noon meow meow voow meow meow room 30010!“ (12.5 .2... 1(ofl.( 0N-N Tooow 0329. ._ovo_2 Eocmci. m< or OFNWV'O‘DNCOO) nzo_._...\.50.Eo ”.00 .58 «8.55 05 03:3 532.25 33233 «coEoosaom .ocai £852. 009 m3 293%... .o 533.6. 3. ~32 mu «32 i «82 nu Emmi N% “03.1 K 63.4 ”v a; “v .6; ; 50> 6.53 no 50> ”33> S m m n w . m v m N N o . gfigiggafig§ggig 0...? Eco 4353 2:2 5:28.53 0 0<>> 23. x3. :30 “Emma‘oo 8:33 3 2 5:02 23 3.9 5.8 a v m<m> c m<m> . . _ . _ . . zo_._.0mm .5mz. .mm...m<_m<> o o I .38 8:83 «83 30> I _____ I ~ ~- _&mw mmfifm; M £12” 114 A MM 113W M ” [mg/{7 (4133i WEI/WM M__ QMLZZLL I ‘ _._ _ EXflM/LC 4/, 1 ~ * 1111-141 _ ‘ ____ Mfif figu/«Z’Lmfimj méfig £29“; -- W “— : Zéj/ fi/ _ I h h [at 7Jm1ainmt;w, ”fifflfi m _ ______ ___ _~ _}4.ca -153 11% - “ 53/ :925/ 24”! Q3) ,,_. 2;:ng , ,w' @115ch . ',,,,,,, ,4,4fimmimaé77/,MLQ,M,MJMM,MWMZ9, ,MWLWM_%@4M ,e; 24,, ,,,, W 22444442242422,42:24,: MML.AM ,:,,W__ ,_ ,_ ,;W,1;gfjw __,,_,__,,,_*._/$o,,_232*__,,. , “wfifiw ‘ ,__, ______ i 4<wpm,,,m_D_M;/,;zwhzw, m 4 ,M, 2* .. ‘ _..._. ha..-_—— .«._—I_..—-—---—.— — .. ._ _. u--. ,_.___._. ..-. . . =3 _ _ _ , ,, Lmkum%, W14 =1/00£,00),7‘#S€WPV£F ,@:€9,a_2/ ' __, ,,, , ,, W; .= 1st}on 1 42m PVLEA 31% __ $145,514; ‘ _ __,, ,, I.,-_ ,. ,. _ .....[42LAZ4LL_, JELQJ ,5 ,, WJWWWWMWWM%@W ,- --- -,_-- _.-.-__--4. 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