Canada Shareholder Loan equipment, subsequently stolen, etc.

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First year of flat roofing business. I call it a 50/50 company, but in legality, the voting shares are 100% mine. Due to a past bancruptcy, my critical foreman has no voting shares. Just non voting ones. The intension is to pay out dividends 50/50, once we a year under our belts. Neither of us take salary/bonus.

In leau of start up cash, the foreman contributed his large amount of tools. I bought the company truck, and kept it as a personal vehicle. (cra bill per km). A couple of jobs in, his tool were stolen from a job site. But he has no money to replace them. They aren't worth as much as he thinks, but they were collected over a decade in roofing, specialized tools, obviously no receipts. I (the company) bought some used fundamental tools to keep rolling. The next week, the jobsite was entered again, and those tools were stolen as well. I don't know how to handle this bookkeeping wise.
A) I don't really know the fair market value of the original tools,
B) Taking a guess at their value for inclusion into startup assets(shareholder loan), and then having marked down to zero, seems like it would be a flag that the tools never actually existed in the first place.

The truck turned out to run well for 6 weeks or so, but now we know why it was for sale. Its 2008. Repairing it would be about 10K. Possibly more than the value of the vehicle. While a per km rate personally might be the better route tax wise, if enough km were used and it was healthy, but with immediate repairs needed (or a huge loss on its sale), It seems it would be better suited to be in Company's name. It's usage is 100% business. Unfortunately this is awkward. The repairs, incurred personally, end up being paid entirely by me, I can't even deduct the gst. Can i put into the company name, then sell it back personally at the same price? Blue Book Value? This 50/50 dividend relationship is difficult with immediate hits to the company.

thanks for your thoughts. Get information, ask smart questions to professionals. Knowledgeable in bookeeping basics, but nothing more.
 

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