Non$-$Arm's Length Transfers

$24.$ What if Jenny of Question $19$ gave the van to her sister? Or sold it to her sister for $$6,500?$

$($a$)$ Complete the following chart.

$\backslash$table$[[,$Give to sister,Sell to sibter$],[$Cost$,,18,500,16\mathrm{.}500],[$UCC$,6,872,6\mathrm{.}872],[$FMV$,8,000,8\mathrm{.}000],[$Proceseds$,0,8\mathrm{.}500],[$Deemed proceeds,$],[$Capital gain,,$],[$Recaptire Terminal loss,,$],[$Reciplenfs ACB,,$]]$

$($Answer: Deemed proceeds: $$8,000$ for each. Recipient's ACB: $$8,000,$$$8,000,$ $$6,500)$

$($b$)$ Which of the scenarios conld lead to double taxation and how much capital gain would be tased trice? $($Answer: Scenario $3,$ $$1,500)$

A ONLY PLEASE