NO.PZ2021090805000028
问题如下：
Jesse is currently 75 years old and both she and her husband are Canadian citizens. Her husband is one of the founders of a biotechnology company. Jessie inherited her husband's shares in the company, but her interest was bought out by the surviving owner through a clause in the shareholder agreement for $8.5 million. In order to manage the family property, Jesse hired investment manager Johnson.
Johnson told Jesse that he is concerned about her current tax situation. He asked her to confirm that for tax purposes, the cost basis of the shares she inherited from her husband was almost zero. When she does, he reminds her that Canada does not have an inheritance tax, but a capital gains tax, with half of the capital gains taxed at the marginal rate of personal disposal of property.
Johnson's concern about the impact on Jesse's tax nature is likely to be described as taxes targeting the following areas:
选项：
A.wealth.
income.
value added.
解释：
B is correct. Jessie inherited shares from her husband with significant capital gains: her cost base was around zero, and through the terms of the shareholder agreement, these shares were disposed of for $8.5 million. In Canada, half of capital gains are subject to tax at the individual's marginal tax rate. This is a tax on income.
A is incorrect. As mentioned earlier, Canada does not have an inheritance tax, which would be a tax on wealth.
C is incorrect. Value added taxes are taxes assessed in the intermediate steps of producing a good or service and are ultimately taxes on consumption/spending.
知识点考察：General Categories Of Taxes
B是正确的。Jessie从丈夫那里继承了股份，并获得了可观的资本收益：她的成本基础约为零，根据股东协议的条款，这些股份以850万美元的价格被处置。在加拿大，一半的资本收益要按照个人的边际税率纳税。这是对收入征税。
A不正确。如前所述，加拿大没有遗产税，这将是一种财富税。
C不正确。增值税是在生产商品或服务的中间步骤中评估的税，最终是消费/支出税。
如果还有个选项是capital gain，可以选针对captial gain征税吗？(tax basis为0，若出售股票即都为capital gain)
