How to calculate the RTD?
the RTD (129(1) ITA) corresponds to the lesser of one-third of the taxable dividends paid by the company to its shareholders and the balance of its refundable dividend tax on hand (RDTOH) account.
The temperature coefficient (represented by the Greek letter alpha: α) of a probe Pt100 is the difference between the resistance at 100°C and at 0°C divided by the resistance at 0°C multiplied by 100°C. We get a result of /°C. Rounded, this corresponds to a probe Pt100 “385”.
the CRTG is calculated at the end of the tax year. However, a corporation may pay eligible dividends during the year, provided they do not exceed its CRTG at the end of the tax year.
For calculate RDTOH at the end of the tax year, add the following amounts: the RDTOH balance at the end of the previous tax year (less the dividend refund of RDTOH received in previous year) (line 520 minus amount G);
38 1/3% of the taxable dividends paid (whether ordinary or eligible) by the corporation during the taxation year; ▪ the account balance ofRDTHI at the end of the year.
CALCULATION FROM CDC In fact, it is a historical account whose balance is calculated generally as follows: you add the non-taxable part of the capital gain and the capital dividends paid by another company.
The use ofRDTHI allows the company to benefit from a tax credit which reduces the overall tax rate. the costs incurred to sell it, divided by two. Capital loss is calculated similarly and can be used to reduce taxable capital gains.
Which is the main function of an RTD. System error is minimized when the RTD resistance rating is large; this involves a metal wire with a high resistivity. Due to their low resistivities, gold and silver are rarely used as RTD elements.
To check the calibration of the RTD probe separately from the control system temperature indicator, disconnect the probe from the electronic circuit. Connect the RTD probe to a precision instrument capable of measuring resistance. The process version of the field metrology wells incorporates the required electronic circuitry.
Typically, RTD probes are tested during calibration of the connected device, such as a panel meter or temperature transmitter. However, if a problem is suspected with a temperature sensor, sensor calibrations can be performed separately from the process electronics calibration.
This standard, DIN/IEC 60751 (or simply IEC751), requires the RTD to have an electrical resistance of 100.00 Ω at 0° C and a temperature coefficient of resistance (TCR) of 0.00385 Ω/Ω / ° C between ° vs.