ded tax and the boot, plus any relevant tax payments. Р Р (b) When boot is paid, the actual cost should be the carrying amount of the debt receivable less Р any deductible input value added tax, plus the boot paid and any relevant tax payments. Р Р (vii) For inventories received in a non-ary transaction, the actual cost should be the carrying Р amount of the asset surrendered, less any deductible input value added tax, plus any relevant tax Р payments. When boot is involved, the actual cost of the inventories received should be Р determined as follows: Р Р (1) When boot is received, the actual cost should be the carrying amount of the asset surrendered, Р less any deductible input value added tax and the boot received, plus any profit to be Р recognized and any relevant tax payments. Р Р 9
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