[World] - As tension over Ukraine continues, Russia says it has no plans to stage an attack | NPR

2022.01.19 14:36 AutoNewspaperAdmin [World] - As tension over Ukraine continues, Russia says it has no plans to stage an attack | NPR

[World] - As tension over Ukraine continues, Russia says it has no plans to stage an attack | NPR submitted by AutoNewspaperAdmin to AutoNewspaper [link] [comments]


2022.01.19 14:36 friculus Xone23 mixer connect to Edifier S2000pro speaker

So, i recently ordered some reloop 7000mk2 turntables and a xone23 mixer.
What type of cable should i use to connect the mixer to some Edifier S2000pro? From what I see, i have XLR on the speakers.
Thanks!
submitted by friculus to Beatmatch [link] [comments]


2022.01.19 14:36 teshantl57 Swimming holes and 🍄

Swimming holes and 🍄 submitted by teshantl57 to naturists [link] [comments]


2022.01.19 14:36 jchaff Ex-employer made a “typo” regarding my severance on my employee release form. Am I entitled to the amount I signed for?

I was recently let go “”without cause” by my employer. I was with them for 2 years. In the province I’m in, the notice required for an employee that has worked 2 years is 2 weeks pay. In the employee release form they gave me to take home and read over and then sign, it said I was entitled to 2 weeks pay PLUS another lump sump amount representing another two weeks pay. When I only received one payment representing two weeks pay, I reached out to my old manager to ask about the other two weeks. She told me that there was a typo on the release form that THEY signed as well as myself and I am only entitled to two weeks pay. It’s clear to me that no one even bothered to read the form before they had given to me, which isn’t surprising knowing how they operate their business. I signed this document saying I would be getting 4 weeks pay. Even though that’s not required by law in my province, am I still entitled to that amount?
submitted by jchaff to antiwork [link] [comments]


2022.01.19 14:36 k_e_francis AUTHORTUBE AFTER DARK | January 19, 2022 | Authortube | Booktube | Horrortube

AUTHORTUBE AFTER DARK | January 19, 2022 | Authortube | Booktube | Horrortube submitted by k_e_francis to SubscribeToMe [link] [comments]


2022.01.19 14:36 yankeesfan2DJ What do I do?

So there is this girl I'm kinda in into. Today she said to me she'd like me if I was a girl. Wtf do I do. I don't know weather or not to tell her I like her but she is bi which I don't care she's nice to me so that's all I'm looking for. Dose anyone have anny advice?
submitted by yankeesfan2DJ to teenagers [link] [comments]


2022.01.19 14:36 Hardik_Prasanna Guys pls help , i start studying and I want to play games or want to see reddit

submitted by Hardik_Prasanna to studyhelp [link] [comments]


2022.01.19 14:36 melonmellori KBS drama "Moonshine" starring Yoo Seung Ho and Girl's Day Hyeri reveals 3rd OST lineup: Seo Eunkwang (BTOB), Miyeon ((G)I-DLE), Jibeom & Joochan (Golden Child)

KBS drama submitted by melonmellori to BTOB [link] [comments]


2022.01.19 14:36 snootypoodlepoo Claremont family history

Hello everyone!
I’m a genealogist & I am trained in discovering local California family lineages and stories through historical records.
LINK TO INTEREST FORM: Family History Interest Form
This is the interest form I put together for anyone interested in learning more about their California family history. I research & create family trees, historical road trip itineraries, ancestral maps, etc! It’s a super cool way to connect with your own history and great knowledge pass down to future generations.
Here are some things you can discover from my research:

If you are interested, please view the interest form at the top with some examples. 🙂Instagram w/ reviews: heritage.hunters
If you have any questions, please feel free to send me a message! For those of you with ancestry outside of California, please send me a message. I’d be happy to help you or direct you to a better suited genealogist. Thanks!
submitted by snootypoodlepoo to Claremont [link] [comments]


2022.01.19 14:36 Big_outcome420 Sunset in Santa Severe Italy

Sunset in Santa Severe Italy submitted by Big_outcome420 to SkyPorn [link] [comments]


2022.01.19 14:36 Apo-El-Patron selon le Professeur Mégarbane chef de réanimation à la télé, à la radio, mais surtout à la télé, le problème c'est pas les obèses non vaccinés car ils s'auto-confinent, mais les faux maigres (ceux qui ne se pensent pas obèses)

y a pas moyen que ce con retourne soigner, il parait qu'on manque de soignant!.......
surtout que c'est le 1er à le dire (tout en étant qu'à la télé, donc jamais en poste) les non vaccinés sont majoritaires en Réa (bon on le sait depuis hier et la dress que c'est faux...mais bon 56/44%)
submitted by Apo-El-Patron to YahooQR [link] [comments]


2022.01.19 14:36 Brookelyn411 Happiest Snow Girl☃️

Happiest Snow Girl☃️ submitted by Brookelyn411 to bernesemountaindogs [link] [comments]


2022.01.19 14:36 BryanIndigo Simple Weapons Mods(Fallout)[SWADE]

Simple Weapons Mods(Fallout)[SWADE] It's sort of something my player have liked doing with other games in the past so I wanted to bring it into swade and into fallout Swade as I homebrew bits.
I would like to explain what I have so far in my notes before I get too far down the rabbit hole, also I would like any notes on how yall
How do I modify a weapon? You pay a number of caps = to 1/x cost of the weapon, some require special materials that can be found in the wastes
Adhesive: Adhesive is needed to modify any weapon it is an often sought after commodity in the wates costing 40 caps per applicable amount. Some mods cost more adhesive than others.
Basically I simplified the mods into 3 categories
  • Melee
  • Energy
  • Ballistic
Now aside from some weapons that get special mods, like the baseball bat's Aluminum mod it breaks down further into sub mods.
Now I only have a little bit of Melee laid out like this
Melee has
https://preview.redd.it/2ri55y9djoc81.png?width=677&format=png&auto=webp&s=227cd9ae8da9c9d812a339508ac73aee9ce944bb
For Ballistic I want to break it down into
  • Range (Adding 10 to each band per upgrade)
  • Accuracy (+1 to shooting per upgrade_
  • Ammo Capacity (add 1/4th of ammo capacity to weapon)
  • Rate of Fire (+3 per upgrade to a max of 9)
  • Recoil Reduction (Basically each addition reduces recoil capacity
  • Shotguns and explosive weapons will have very specific upgrades
For Energy I want to break it down into
  • Range
  • Accuracy
  • Amo Capasity
  • Rate of Fire Attunement(Some weapons could for instance set things on fire or Freeze them)
submitted by BryanIndigo to savageworlds [link] [comments]


2022.01.19 14:36 PieIsFairlyDelicious Deep truth

Deep truth submitted by PieIsFairlyDelicious to antimeme [link] [comments]


2022.01.19 14:36 Main_Inside_7486 ITAP from Whistler

ITAP from Whistler submitted by Main_Inside_7486 to itookapicture [link] [comments]


2022.01.19 14:36 Rambalbatrosszamba Any ideas of texture packs and shaders that will look like this?

Any ideas of texture packs and shaders that will look like this? submitted by Rambalbatrosszamba to Minecraft [link] [comments]


2022.01.19 14:36 Isupposeso13 18 [M4F] UK/Anywhere - Would you like some pudding while we game? [Relationship]

Hey there! My name is Jamie. Before this post starts I just want to let you know that this is going to be a really big post with a lot of information so if that's not your kind of thing, this may not be the post for you. Still here? Great! I have split these aspects of me into sections so your just not reading a massive block of text. You can read whatever aspect interests you but I suggest reading everything so you know as much about me as possible and decide if I'm the right one for you. Let's get into it:
Appearance and Personality Let's talk about appearance first since I realize that physical attraction is important. Physically I'm 6'4, 65kg, White, skinny but I do hold some muscle since I do workout a bit. If you would like to see my face then my face pic is right here for whom it may concern: https://imgur.com/a/A4lLjgT. I do also want to mention that I do have a chest deformity called Pectus Excavatum which makes my chest look like it's sunken into itself. It isn't anything that brings any complications in my case and it's just purely a cosmetic deformity for me. You can search it up if you want if my explanation was not enough. That's about the basics for my appearance so let's get onto my personality.
I would consider myself open and friendly to new people. I will be a bit quiet at first but will open up eventually. After the initial awkwardness however I am very sarcastic normally and not to be taken seriously at all since I make really bad jokes all the time. However, If something serious is going on I am able to switch and be there to emotionally support you when you need it since I'm able to relate to someone pretty well since I've been through a lot myself so If you need someone to be there, I'm your guy. I'm also an avid enjoyer of deep conversations so If there's something on your mind, I'm sure we can talk extensively about it.
Video games As you read by the title, I'm a massive video games guy. I've been playing video games non-stop ever since I was born. I am going to be talking about a lot of nostalgic things here to me so bare with me. My mother would come home every Friday with a new PS2 game when I was young and my brother and I would play that game non-stop until the next Friday when my mother would come home again with a new game to play. One of my favorite games on the PS2 being Sonic mega collection (I am going to be talking about how much I love Sonic later in the post). The next console I played non-stop was the Wii. I loved the Wii and was the the first console where my parents actually took me out to pick out what games I wanted for it. Long story short, the games I hold the most nostalgia for on the Wii is: Mario Party 9, Mario Power Tennis, Wii party and Wii sports Resort. If you have similar nostalgic feelings about those games, please mention it since I'm sure we can both share stories about them. I then moved onto the 3DS since I got it as a Christmas present in 2011. I played a lot of the 3DS, first playing a lot of Super Mario 3d Land then to Mario Kart 7 and then finally to Animal Crossing New Leaf. Nostalgia trip has for the most part ended since after the 3DS, I went to the PS3 and PS4 where I played things such as COD and GTA mostly, those games bore me to death now since I burnt myself out of those games as a kid. There are two games however that I feel should get their own lines. These games being Team Fortress 2 and Destiny
I first started playing Team Fortress 2 around when I first started playing the PS3 which at that time I would of been around 10. I started playing that game on the Orange Box. I did not play Half Life or Portal, just Team Fortress 2. I loved Team Fortress 2 then and I love Team Fortress now since I've been playing the game for around 8 years now so if you love Team Fortress 2 as much as I do please do not hesitate to mention it.
The other game is Destiny. I first started playing Destiny in 2015 just before the Taken King released and I loved the game and do hold nostalgia for it. I would typically come home from school everyday and then just sit and play Destiny all day. It was so bad my Mother banned me from playing the console on weekdays but that did not stop me from sneaking a bit of Destiny in. I still play Destiny now since I play a lot of Destiny 2 and is one of the main games I play these days.
For what games I play now, as mentioned above I play a lot of Destiny 2 as well as Team Fortress 2 on the PC so again if you play either of these games do not hesitate to let me know. Speaking of the PC, I have a pretty powerful one which opens the world of emulation. My PC is powerful enough to handle most modern day emulators pretty flawlessly so if we ever feel like playing something like Mario Kart Wii, Mario Party or Smash bros then we have that option.
Sonic I feel like Sonic deserves his own section since I love the franchise so much. Sonic was one of the first franchises I truly loved. Ever since playing Sonic Mega Collection on the PS2 for the first time I started playing other Sonic games non-stop. I've pretty much played every game, watched mostly all the shows and currently in the process of getting some of the original Sonic Soundtracks on CD so I can play them in the car when I eventually get one. My favorite game of all time is a Sonic game and that game is Sonic Unleashed. I love Sonic Unleashed and have easily played it the most out of all the Sonic games I have played. It holds such a special place in my heart since It's the game I would play every Friday when I was at my Uncle's on his Xbox. I eventually got my own copy of the game for the PS3 and is probably one of my most played games on the PS3 alongside Destiny and Team Fortress 2. The happiest memory I have of the game is asking my Dad to complete a quick time event on the final boss since you had to press the button about 60 times in around 15-20 seconds and I could not hit the button fast enough but my Dad managed to do it and I beat the game. If you have nostalgic feelings for Sonic Unleashed too chances are we are going to get along really well and really quickly so if you hold feelings for the game, again please mention it. The soundtrack of the game is also *Chef's kiss* stellar. Speaking of which that brings me onto...
Music I love music and chances are I'm usually listening to music when your talking to me. As to what I listen to, it's almost always video game OST's. The more common ones I listen to is the Sonic Unleashed OST, Sonic Adventure 2 OST, Sonic Colours OST (yes I do love Sonic OST's), Undertale OST and the Destiny OST. I don't typically listen to anything else apart from Video game OST's since all the other genres of music never really stuck with me. My favorite song being Endless possibility and that comes from the Sonic Unleashed OST so ye.
Memes I am also a big meme guy as you can see by the section. I don't know why but my favorite memes are monke memes. I don't know why but they are really funny to me. Apart from that, I also have a meme stash where I stash what I find funny on the internet so If your ever feeling down, just let me know and I can hopefully brighten your day with my stupid sense of humor.
Voice Acting I am also an avid voice actor. I've not done any sort of public work yet since I'm still kind of learning but I'm currently working on my own voice acting projects with friends of mine. My favorite project has got to be my upcoming ones since they are all Sonic and I'm the voice of Sonic for all of them. I've created an intro for my first sonic project and that is posted on my Instagram right now but that's not being given out until I've known you for a little while first. I even have a mini voice acting studio in my room with soundproof foam, mic and everything else and is also the place I game as well so I suppose the set up is good in both worlds.
Education Education wise since that's important to some people, I'm currently in my last year of college and then taking a gap year before going to university so I'll have a lot of time in my gap year to do stuff and then hopefully I'll go to university and get my Law degree so I can into work and practice as a solicitor or a barrister.
My limits Ok, I've got the main aspects about me out of the way so if your still here after all of that then let's get into what my limits for a person are:

Closing comments So that's me, I know that was pretty long but if your still here and you feel like we have any sort of similar interests or intertwining personalities don't hesitate to message me with a bit about yourself. There are other things about me that I have not mentioned but those are the main things. I'm mostly next to my phone (especially on weekends) so I should reply pretty quick. Speak soon :).
submitted by Isupposeso13 to MeetPeople [link] [comments]


2022.01.19 14:36 Gulmund A recipe for endless krumping

A recipe for endless krumping submitted by Gulmund to orks [link] [comments]


2022.01.19 14:36 LoveMangaBuddy Read Prince Cultivation Project - Chapter 22 - TrueManga

Hill travelled into a game she was playing and was bound with the character of the fourth daughter of the Duke, Hill Augustine! Her ultimate mission was to help Shawnee Augustine, the third son of the Duke, as well as the unknown prince of the Atlantis Empire, to ascend the throne. Shawnee’s only 14 years old now, silent and resilient. And he’s prone to bullies because of illegitimate birth. How s ... Read Prince Cultivation Project - Chapter 22 - TrueManga. Read more at https://truemanga.com/prince-cultivation-project/chapter-22
submitted by LoveMangaBuddy to lovemanga [link] [comments]


2022.01.19 14:36 Selebriti Help to read a chart! can anyone help me understand how to read about your family/partnerships in your chart? I do have a lot of struggles lately with that, would like to know how to deal with these situacions and what my chart has to say about that. Tysm in advance ❤️

Help to read a chart! can anyone help me understand how to read about your family/partnerships in your chart? I do have a lot of struggles lately with that, would like to know how to deal with these situacions and what my chart has to say about that. Tysm in advance ❤️ submitted by Selebriti to AskAstrologers [link] [comments]


2022.01.19 14:36 FeedMi_ [OC] LA Crawfish Viet-Cajun Mudbugs - Located Off Ben White (S Austin)

[OC] LA Crawfish Viet-Cajun Mudbugs - Located Off Ben White (S Austin) submitted by FeedMi_ to austinfood [link] [comments]


2022.01.19 14:36 GBValiant Memory tuning - Ryzen 5950x

I read a post a few weeks ago which showed a free software download to identify memory optimal settings when using AMD Ryzen CPUs, and you can then use these settings to manually update your BIOS.
For the life of me I can't find that thread despite several searches on Reddit & this community - I really should have saved it - doh!
Can anyone advise what the software in question is please, and the thread which details how to use the data from the software?
submitted by GBValiant to MoneroMining [link] [comments]


2022.01.19 14:36 TSBCPA 2022 Canadian Crypto Tax Guide - The Basics From a CPA

The Purpose of this Guide
The purpose of this Canadian cryptocurrency taxation guide is to help you identify if you have triggered a taxable event to report on your Canadian tax return from cryptocurrency activities. The cryptocurrency environment is constantly evolving; therefore, this is a guide of the basics. As of January 1, 2022; the CRA has released limited guidance for the tax treatment of cryptocurrency. The information below may be subject to change based on new developments from the CRA after January 1, 2022.
Please note this is not tax advice, please do your own due diligence. We recommend consulting the advice of an expert when evaluating your specific tax situation.
How the CRA Views Cryptocurrency
According to the CRA:
“Cryptocurrency is a digital representation of value that is NOT legal tender. It is a digital asset, sometimes also referred to as a crypto asset or altcoin that works as a medium of exchange for goods and services between the parties who agree to use it.“
The CRA also states that they view cryptocurrency as a commodity for tax purposes, so any income is either treated as capital gains or business income depending on the circumstances; we will discuss this further in this guide.
Since the CRA does not currently view cryptocurrency as legal tender, when you pay for a good or service with cryptocurrency it is treated as a barter transaction, which is the exchange of one good or service for another. Generally, this means the value in Canadian dollars of the good or service you received may be used to determine the value of the cryptocurrency you spent. This value in Canadian dollars will be used to calculate if you are subject to additional taxable income on the cryptocurrency you spent if you had originally purchased it for a higher or lower amount. In some instances the value of the cryptocurrency exchanged is more readily available and will be used to determine the transaction price.
The vendor receiving the cryptocurrency as payment would report taxable income based on the value in Canadian dollars determined by the barter transaction, the cost base of the cryptocurrency received will also be equal to this amount.
Taxable Transactions
Taxable events will require reporting on your tax return; therefore, it is important to understand the timing of taxable events and how they are triggered. Generally, a taxable event is triggered when your disposition amount is higher or lower than your cost base. In the most simplified terms, the amount you paid for your cryptocurrency will usually be its cost base.
Each type of cryptocurrency holds its own specific cost base, it is not lumped together with other types of cryptocurrencies. For example, the total cost base of your Bitcoin is tracked separately from the total cost base of your Ethereum.
The following transactions are taxable events which will trigger dispositions of cryptocurrency:
● Selling or gifting a cryptocurrency;
● Exchanging cryptocurrency for another type of cryptocurrency or stable coin;
● Exchanging cryptocurrency for fiat currency (eg. CAD);
● Using cryptocurrency to purchase goods or services;
● Exchanging cryptocurrency for an Initial coin offering;
● Yield farming and other DeFi activities;
● Losing cryptocurrency to a bankrupt exchange; e.g. Quadriga - additional elections required.
For example:

  1. You purchase Bitcoin for $100 Canadian dollars;
  2. The value of the Bitcoin you purchased rises to $150 Canadian dollars;
  3. You exchange all of this Bitcoin worth $150 Canadian dollars for Ethereum;
  4. You have triggered a disposition on the exchange of the Bitcoin to Ethereum and created income of $50 that will need to be reported for tax purposes. This income is calculated as the disposition amount of $150 minus your cost base of $100;
  5. The cost base of the Ethereum purchased is $150 Canadian dollars, this increase in the cost base ensures you are not double taxed on future dispositions.
If you have completed any type of transaction above, it is very likely you have triggered a taxable event that must be reported on your tax return. This is further supported when we consider how volatile cryptocurrency can be and how fast values change after purchase. Depending on your situation the taxable event will be treated as a capital gain/loss or business income/loss.
Many individuals believe that tax can only be triggered when cryptocurrency is converted back to fiat, this view is incorrect and will result in being offside with the CRA. Sending cryptocurrency to your own wallet or an exchange you use is not a taxable event as a disposition did not occur. Tax consequences will occur for transactions where your cost base of the cryptocurrency is greater than or less than the disposition value.
Business Income vs. Capital Gains
The income you receive from disposing of cryptocurrency may be considered business income or a capital gain. The tax treatment differs depending on how the income is classified. Whether the income should be classified as business income or capital gains is a determination based on the facts of your specific situation.
If you are considered to be in the business of trading cryptocurrency, the cryptocurrency will be held as inventory and 100% of the income is taxable. You may also deduct the associated expenses incurred to earn that income.
With capital gains treatment, only 50% of the income earned is taxable. The capital gain is calculated as your net proceeds of disposition minus the adjusted cost base.
There are multiple factors the CRA looks at to determine whether your income is a result of a business or capital. This is not a one size fits all approach, an analysis should be conducted by a CPA for each individual's situation. However, the CRA indicates that some of the key areas to consider when determining whether your crypto activities will be considered a business activity are:
● You carry on activity for commercial reasons and in a commercially viable way;
● You undertake activities in a business like manner, which might include preparing a business plan and acquiring capital assets or inventory;
● You promote a product or service;
● You show that you intend to make a profit, even if you are unlikely to do so in the short term.
The CRA also notes that taxpayers may review the CRA’s general guidelines for security transactions when evaluating whether income from cryptocurrencies should be classified as business income or capital gains. The CRA cautions that cryptocurrencies are not Canadian securities under the income tax act, however, the guidelines may still be helpful to determine if an individual is a trader in cryptocurrencies that earns business income. Please see the 8 factors in paragraph 11 of CRA page "IT479R ARCHIVED - Transactions in securities".
Generally, if you are buying cryptocurrency with the intention to invest and you trade infrequently, there may be a strong case to classify any income earned as capital gains for tax purposes. However, if you are actively trading cryptocurrency the CRA may deem you to be carrying on a business and income earned will be taxed accordingly. This can be a complex analysis with many variables to keep in mind.
Cryptocurrency Mining
According to the CRA, cryptocurrency mining is explained as follows:
“Mining involves using specialized computers to solve complicated mathematical problems which confirm cryptocurrency transactions. Miners will include cryptocurrency transactions into blocks, and try to guess a number that will create a valid block. A valid block is accepted by the corresponding cryptocurrency’s network and becomes part of a public ledger, known as a blockchain. When a miner successfully creates a valid block, they will receive two payments in a single payment amount. One payment represents the creation of new cryptocurrency on the network and the other payment represents the fees from transactions included in the newly validated block. Those who perform the mining processes are paid in the cryptocurrency that they are validating.”
The tax treatment of cryptocurrency mining differs depending on the circumstances. The CRA will either view mining activities as a business or as a hobby, the appropriate tax treatment depends on this classification.
Business Classification
If you are mining cryptocurrency with the intention to make a profit, the activities may be considered a cryptocurrency mining business. Therefore, the cryptocurrency you receive from mining will be taxed as business income. However, you will be entitled to a corresponding deduction for the expenses associated with your cryptocurrency mining activities. Examples of expenses may include computer hardware, rent, electricity, internet, etc. CRA has provided limited guidance in regard to the timing of recognizing revenue from cryptocurrency mining, however, CRA stated in technical interpretation 2018-0776661I7 dated August 8, 2019:
“In our view, Bitcoin received by a miner to validate transactions is consideration for services rendered by the miner. Where a taxpayer is in the business of Bitcoin mining, the Bitcoin received must be included in the taxpayer’s income at the time it is earned under section 3 and section 9 of the Income Tax Act.”
The timing of when to recognize revenue and expenses can be complicated, we recommend discussing your mining activities with a CPA firm to ensure the mining income is reported correctly. You may also benefit from incorporating your cryptocurrency mining business to access lower corporate tax rates and defer personal tax.
Hobby Classification
Generally, the CRA views a hobby as something that is undertaken for pleasure, entertainment, or enjoyment, rather than for business reasons. However, if the hobby is pursued in a business like manner, it may be viewed as business income. If your mining activities are a hobby, the mining income received will be taxed as a capital gain once you dispose of the coins received from mining. The cost base of the cryptocurrency received will be determined by your cost of mining the coins.
Determining whether your cryptocurrency activities should be classified as a business or a hobby can be complex. It is important to analyze multiple factors to ensure you are treating the income correctly for tax purposes. The tax treatment between the two classifications is materially different.
Staking, DeFi, & NFT’s
The CRA has not issued specific guidance in respect to staking, DeFi activities, or NFT’s, each situation can differ and requires a specific approach. This area of tax is beyond the scope of this guide.
Airdrops & Hardforks
If your cryptocurrency activities are classified as investment income and not as business income, then there are no immediate tax reporting consequences when you receive new cryptocurrency from an airdrop or hardfork. The cost base of this new cryptocurrency received will be $0; when you dispose of this cryptocurrency you will have a capital gain to report.
If your cryptocurrency activities are classified as business income, it would be best to connect with a CPA to analyze the situation and determine the tax obligations.
Superficial Loss Rule
Further complexities arise that deny a capital loss when you sell and repurchase the same cryptocurrency within a short period of time.
A superficial loss can occur when you dispose of capital property for a loss and both of the following conditions are met:
You, or a person affiliated with you, buys, or has a right to buy, the same or identical property (called "substituted property") during the period starting 30 calendar days before the sale and ending 30 calendar days after the sale.
You, or a person affiliated with you, still owns, or has a right to buy, the substituted property 30 calendar days after the sale.
A simplified example of when a superficial loss would occur is when you dispose of cryptocurrency at a loss and you, or your spouse repurchase the same type of cryptocurrency at any time during the period starting 30 calendar days before the date of sale and ending 30 calendar days after the date of sale.
If you incur a superficial loss, you cannot deduct the loss when you calculate your income for the year. However, you can usually add the amount of the superficial loss to the adjusted cost base of the cryptocurrency that was repurchased. This will either decrease your capital gain or increase your capital loss when you sell the cryptocurrency in the future. This rule prevents aggressive tax planning that involves selling and repurchasing cryptocurrency for the purpose of crystallizing accrued losses on cryptocurrency a taxpayer still wishes to own.
T1135 Reporting & Penalties
Filing form T1135 Foreign Income Verification Statement may be required if the cost base of your cryptocurrency in Canadian dollars exceeds $100,000 at any point in the year. The requirement to file this form will depend on multiple factors such as how the cryptocurrency is stored (e.g., on an exchange or hot wallet storing data outside of Canada vs. cold storage in Canada). Moreover, if your cryptocurrency activities are classified as business income, you may be exempt from the requirement to file this form. The rules regarding T1135 reporting for cryptocurrency are complex, we recommend discussing your situation with a CPA.
It is important to correctly report all of your cryptocurrency holdings before you incur interest and penalties from the CRA. For example, failing to file form T1135 for a taxation year can quickly result in a $2,500 penalty. If you were required to file this form and failed to do so for the 2019 and 2020 taxation years, you may incur a $5,000 penalty from the CRA. If you have failed to file form T1135 in the past, you may still have options to avoid prosecution, penalties and some of the interest owing through the CRA Voluntary Disclosure Program.
Record Keeping - CRA’s Suggested Practices
When it comes to record keeping, it is important to be thorough. It is always possible an exchange may lose your data, leaving you with limited information to provide to CRA in the event of a cryptocurrency audit. The CRA recommends the following in regard to record keeping for cryptocurrency:
Keeping Books & Records
If you acquire (by mining or otherwise) or dispose of cryptocurrency, you have to keep records of your cryptocurrency transactions. This also applies to businesses that accept cryptocurrency as payment for goods and services.
Cryptocurrency exchanges have different standards for the kinds of records they keep and how long they keep them. If you use cryptocurrency exchanges, we suggest that you export information from these exchanges periodically to avoid losing the information necessary to report your transactions. You are responsible for keeping all required records and supporting documents for at least six years from the end of the last tax year they relate to.
You should maintain the following records on your cryptocurrency transactions:
the date of the transactions
the receipts of purchase or transfer of cryptocurrency
the value of the cryptocurrency in Canadian dollars at the time of the transaction
the digital wallet records and cryptocurrency addresses
a description of the transaction and the other party (even if it is just their cryptocurrency address)
the exchange records
accounting and legal costs
the software costs related to managing your tax affairs.
If you are a miner, also keep the following records:
receipts for the purchase of cryptocurrency mining hardware
receipts to support your expenses and other records associated with the mining operation (such as power costs, mining pool fees, hardware specifications, maintenance costs, and hardware operation time)
the mining pool details and records
With cryptocurrency and its decentralized nature, you must be in control of tracking and reporting all of your transactions. There are various online tools available to track and categorize your cryptocurrency activities which can simplify the bookkeeping process. This is not a comprehensive guide; we hope this was able to provide insight on some of the tax reporting areas for cryptocurrency.

Reference: Everything in italics is in the CRA's words and directly from the CRA website or Technical Interpretation from CRA: CRA page "Guide for cryptocurrency users and tax professionals", CRA page "What is a superficial loss?", CRA Technical Interpretation "2018-0776661I7".
submitted by TSBCPA to PersonalFinanceCanada [link] [comments]


2022.01.19 14:36 redspidr The Duality of Man. Nay, Ape.

The Duality of Man. Nay, Ape. submitted by redspidr to wallstreetbets [link] [comments]


2022.01.19 14:36 Silly-Ad2594 27years old, out in IE

Hello ladies, name Drew single living out in Lake Elsinore. Looking to chat and get to know one another and eventually meet up. Looking to experience women of more maturity, always been more attracted to woman older than my age.
submitted by Silly-Ad2594 to Cougars_Den [link] [comments]


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