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Flag Canada Revenue
Agency		 Agence du revenu
du Canada		  
 
Capital Gains on Gifts of Certain Capital Property  
 
 
Use this form if you donated any of the following types of properties to a registered charity or other qualified donee in 2023:
 • a share, debt obligation, or right listed on a designated stock exchange
 • a share of the capital stock of a mutual fund corporation
 • a unit of a mutual fund trust
 • a prescribed debt obligation
 • an interest in a related segregated fund trust
 • certified ecologically sensitive land (including a covenant, an easement or, for land in Quebec, a real servitude or, under
certain conditions, a personal servitude) where it is gifted to certain qualified donees

If there is no advantage in respect of the gift, the full amount of the capital gain realized on the gift is eligible for an inclusion
rate of zero. However, if there is an advantage, only a portion of the capital gain is eligible for the inclusion rate of zero. The
remainder is subject to an inclusion rate of 50%.

In certain circumstances, an inclusion rate of zero may be applied to any capital gain realized on the exchange of a share of
the capital stock of a corporation for a property listed in any of the first five bullets above that is gifted within 30 days of the
exchange. In cases where the exchanged property is a partnership interest (other than a prescribed interest in a partnership),
a special calculation is required to determine what the capital gain will be. This amount should be reported directly at
line 17400 of Schedule 3.

You may donate property to a qualified donee that is at the time of the donation included in a flow-through share class of
property. At that time, you may also have an exemption threshold in respect of the flow-through share class of property. If this
is the case, you may be deemed to have an additional capital gain from the disposition of another capital property subject to
an inclusion rate of 50%.

You or your spouse or common-law partner may be able to claim a non-refundable tax credit for these gifts.

For more information, see Guide P113, Gifts and Income Tax.
   
T1170 E (23) (Ce formulaire est disponible en français.) Page 1 of 2 Canada Logo  
Protected B when completed
 
Capital Gains on Gifts of Certain Capital Property
 
Include this form with your return. If you need more space, attach a separate sheet of paper.
 
Dispositions in 2023
   
Shares and rights that are publicly traded, other shares, segregated fund units and mutual fund units (7)
Gain eligible for		 (8)
Gain subject to		  


Number

Name of fund corporation
and class of shares
(1)
Year of
acquisition
(2)
Proceeds of
disposition
(3)
Adjusted cost
base
(4)
Outlays and
expenses (from
dispositions)
(5)
Gain (column 2
minus columns 3
and 4)
(6)
Eligible amount
of gift		 0% inclusion rate
(column 5
multiplied by
column 6 divided
by column 2)		 50% inclusion rate
(column 5 minus
column 7)		  
 
+ + +  
+ + +  
Total  68220 = Total  68230 = =  1 Note 1
 
Bonds and debentures that are publicly traded, and other properties (7)
Gain eligible for		 (8)
Gain subject to		  


Face value

Maturity date

Name of issuer
(1)
Year of
acquisition
(2)
Proceeds of
disposition
(3)
Adjusted cost
base
(4)
Outlays and
expenses (from
dispositions)
(5)
Gain (column 2
minus columns 3
and 4)
(6)
Eligible amount
of gift		 0% inclusion rate
(column 5
multiplied by
column 6 divided
by column 2)		 50% inclusion rate
(column 5 minus
column 7)		  
 
+ + +  
+ + +  
Total  68240 = Total  68250 = =  2 Note 2
 
 
Certified ecologically sensitive land (including a covenant, an easement or, for land in Quebec, a real servitude or, under certain conditions, a personal servitude) (7)
Gain eligible for		 (8)
Gain subject to		  


Address or legal description of land
(2)
Proceeds of
disposition
(3)
Adjusted cost
base
(4)
Outlays and
expenses (from
dispositions)
(5)
Gain (column 2
minus columns 3
and 4)
(6)
Eligible amount
of gift		 0% inclusion rate
(column 5
multiplied by
column 6 divided
by column 2)		 50% inclusion rate
(column 5 minus
column 7)		  
 
+ + +  
+ + +  
Total  68251 = Total  68252 = =  3 Note 3
 
Note 1: Include the amount from line 1 of column 8 in the total on line 13200 of Schedule 3.
Note 2: Include the amount from line 2 of column 8 in the total on line 15300 of Schedule 3.
Note 3: Include the amount from line 3 of column 8 in the total on line 13800 of Schedule 3.
 
See the privacy notice on your return.
 
T1170 E (23)       Page 2 of 2