At R item 6c write the code from the table below which is the percentage of your related-party international dealings that are capital in nature.
Total value of international related-party acquisitions and disposals of capital assets as a percentage of the total value of your international related-party dealings (items 2a to 2d only)
Percentage |
Code |
0% |
1 |
1% to less than 25% |
2 |
25% to less than 50% |
3 |
50% to less than 75% |
4 |
75% to less than 100% |
5 |
100% |
6 |
As in the instructions for item 4, you may calculate the percentage on the basis of a reasonable estimate, for example, a sampling technique based on accepted statistical methods. Keep your working papers that relate to item 6c.