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Section 18A Deduction

• Donate patent to PBO?

• Donate shares in a private company to a PBO?

• Donate shares in a public company to a PBO?

• Donate immovable property of which the lower of MV and

municipal value > cost?

– Deduction = B + (C x D)

– B = Cost of immovable property

– C = Deemed Capital gain assuming property was sold for lower

of municipal value or market value

– D = Applicable CGT inclusion rate (60% for a natural

persons/special trusts or 20% in any other case)

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