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  • Special rules for the cost base and reduced cost base


    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    There are other rules that may affect the cost base or reduced cost base of an asset. For example, they are calculated differently:

    • when you first use your main residence to produce income (see chapter 6)
    • for an asset that you receive as a beneficiary or as the legal personal representative of a deceased estate (see chapter 9)
    • for bonus shares or units, rights and options and convertible notes (see chapter 5).
    Last modified: 06 Oct 2009QC 27417