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T5013 Schedule 50

Is anyone familiar with schedule 50 of Partnership Return “Partners Ownership and Account Activity”. I find the guide unclear as to what belongs in box 300 - Cost Base. The guide says “Enter the acquisition cost of the partnership interest.” But for the same line, the taxcycle worksheet says “Cost base at the end of the previous fiscal period”. So which one is it? It makes more sense for continuity to have the opening cost base in that box but it is unclear if CRA wants opening cost base or original cost here. Taxcycle doesn’t seem to be carrying forward the amounts properly year over year.

My next question is for box 320 " Partner’s share of the previous fiscal period’s net income (loss)". The guide says to include income from any source from the previous fiscal period. Would this be accounting income or income for tax purposes? If I add only taxable income here, the 50% of non-deductible meals and entertainment will be included in the partnership ACB (as taxable income is higher than accounting income by the non-deductible portion).

Any insights would be greatly appreciated.
Thanks!

No one? Luckily the deadline for T5013 has been extended for this year.