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  加拿大税务局 Protected B when completed
 
Calculation of Capital Gains Deduction for 2022
 
 
第1部分 - 计算年度涨幅限制为2022
 
 
  附表3行10700、11000和12400的总和
  (如为亏损金额,请在括号内注明)   1  
  T2017表格行7和11的总计  
  (如果亏损,请在方括号中显示)   + 2  
  净资本总收益(或亏损):第1行加第2行  
  (如果亏损,请在方括号中显示)   = 3  
  应税资本收益总额(或亏损):    
  第3行的金额  x 1/2   = 4  
  附表3行19900应税资本收益总额或净资本亏损  
  (如果将金额是亏损的,显示在方括号内)   5  
  附表3中第17600行的金额  
  (如果为负,输入“0”)  x 1/2   6  
  第5行减去第6行   = 7  
  2022符合条件的应课税资本收益(输入金额从4号行或9中,为准
  更少;如果行8是零,你不能申领2022年资本收益扣除)   8
 
  其他年度的净资本亏损扣除2022(行25300
  您的2022年纳税申报单)   9  
   
  应用于对净资本净亏损,其他年份  
  非符合资格应税资本收益2022  
  (表格T936表A行9为2022)   10  
  其他年度的净资本亏损(行9减去行10;  
  如果为负,输入“0”)   = 11  
  允许商业投资损失(您的2022纳税申报单行21700). . . . . . . . . . . . .   + 12  
  行11加行12   = 13
  (10号行减去13号行;如果为负,输入“0”) 年度涨幅限制2022   = 14
 
  如果14号行是零,不完成其余的这种形式,因为你不能要求资本收益扣除2022。
 
 
T657 E (22) 版权所有 © 2014 AdvTax Canada Logo

Protected B when completed
 
 
第2部分 - 计算的累计涨幅限制2022
 
 
  总应税资本收益报告后,1984年和1992年以前(127你行
  这些年来的纳税申报单)。不要包括物业出售储备报告
  1985年之前   15  
  1992年和1993年符合条件的应课税资本收益(3号行在第1部分表格T657  
  1992年和1993年)   + 16  
     
  1994年符合条件的应课税资本收益(5号行在表T657或T657A1994年第1部分)   + 17  
  1995年符合条件的应课税资本收益(表格T657在第1或3号行7号行  
  的表T657A1995年)   + 18  
     
  1996年至1999年符合条件的应课税资本收益(8号行在这些年来的第1部分表格T657)   + 19  
  2000年符合条件的应课税资本收益表格T6572000年第1部分(7号行)   + 20  
  2001年符合条件的应课税的资本利得(8号行在2001年的第1部分表格T657)   + 21  
  2002年至2020年符合条件的应税资本收益(2002年至2017年T657表  
  第1部分第10行或2018年及以后年份T657表第1部分第8行)   + 22  
  累积合资格应税资本利得(共15至22行)   = 23
  允许根据1985年的资本损失(行12700金额
  1985年纳税申报单最多2,000元)   24  
  允许企业投资亏损后声称1984年和前2022  
  (1985至2019年的纳税申报单的行217)   + 25  
  其他年度的净资本亏损后声称1984年和前2022(输入总额  
  金额在最后页表1的行G)   + 26  
  用于计算年度收益的亏损总额限制2022  
  (从上面的第1部分的第13行)   + 27  
  累计投资净亏损至12月31日,2022  
  表格T9362022第3(C行)   + 28  
  总资本收益扣除后声称1984年及之前2022  
  (你的1985到2019年纳税申报单行的254)   + 29  
  共行24至29   = 30
  (第23行减去第30行,如果为负,输入“0”) 累计收益限制2022   = 31
 
  如果第31行是零,不完成其余的这种形式,因为你不能要求资本收益扣除2022。
 
 
T657 E (22)

Protected B when completed
Answer the questions below by ticking the corresponding Yes or No box.
 
 
If you disposed of qualified farm or fishing property (QFFP) or qualified small business corporation shares (QSBCS)
in 2022, and you are not reporting a reserve claimed in a previous year, begin at Part 3o.
 
Are you reporting a reserve in 2022 on dispositions of qualified farm property (QFP), qualified
 fishing property (QXP), or QSBCS to your child in 2013? Yes  No Part 3a 
 
 
Are you reporting a reserve in 2022 on dispositions of QFFP or QSBCS to your child in 2014? Yes  No Part 3b 
 
Are you reporting a reserve in 2022 on dispositions of QFFP or QSBCS to your child in 2015? Yes  No Part 3c 
 
Are you reporting a reserve in 2022 on dispositions of QFFP to your child after April 20, 2015  
and before 2016? Yes  No Part 3d 
 
Are you reporting a reserve in 2022 on dispositions of QFFP or QSBCS to your child in 2016? Yes  No Part 3e 
 
Are you reporting a reserve in 2022 on dispositions of QFFP to your child in 2016? Yes  No Part 3f 
 
Are you reporting a reserve in 2022 on dispositions of QFFP or QSBC to your child in 2017? Yes  No Part 3g 
 
Are you reporting a reserve in 2022 on dispositions of QFFP to your child in 2017? Yes  No Part 3h 
 
Are you reporting a reserve in 2022 on dispositions of QFFP or QSBCS to your child in 2018? Yes  No Part 3i 
 
Are you reporting a reserve in 2022 on dispositions of QFFP to your child in 2018? Yes  No Part 3j 
 
Are you reporting a reserve in 2022 on dispositions of QFFP or QSBCS in 2019? Yes  No Part 3k 
 
Are you reporting a reserve in 2022 on dispositions of QFFP in 2019? Yes  No Part 3l 
 
Are you reporting a reserve in 2022 on dispositions of QFFP or QSBCS in 2020? Yes  No Part 3m 
 
Are you reporting a reserve in 2022 on dispositions of QFFP in 2020? Yes  No Part 3n 
 
Are you reporting a reserve in 2022 on dispositions of QFFP or QSBCS in 2021? Yes  No Part 3o 
 
Are you reporting a reserve in 2022 on dispositions of QFFP in 2021? Yes  No Part 3p 
 
Did you dispose of QFFP or QSBCS in 2022? Yes  No Part 3q 
 
Did you dispose of QFFP in 2022? Yes  No Part 3r 
 
T657 E (22)

Protected B when completed
 
  Part 3a – Calculating your capital gains deduction on qualified farm or
  fishing property and qualified small business corporation shares
 
  Complete this part if you are reporting a reserve in 2022 on dispositions of qualified small business corporation shares
(QSBCS), qualified farm property (QFP), or qualified fishing property (QXP) to your child in 2013.
 
  Maximum capital gains deduction for QSBCS, QFP, and QXP disposed of
  after 2007 and before 2014   32  
   
  Capital gains deductions from previous years  
  从往年的资本收益扣除(图2的最后一页上行K)   33  
  Deduction available for capital gains, from QSBC, QFP, or QXP disposed
of after 2007 and before 2014 included in your 2022 income
 
  (line 32 minus line 33; if negative, enter "0") = 34
  Line 3 of Form T2017. If this amount is negative,
  enter in brackets. (see note 1 below)   35  
  Line 11 of Form T2017. If this amount is negative,  
  enter in brackets. (see note 2 below)   + 36  
  Line 35 plus line 36. Taxable capital gains from a
reserve on QSBCS, QFP, or QXP disposed of
after 2007 and before 2014 and included in your 2022
 
  income (if negative, enter "0")   = x 1/2 37
 
  Enter the amount from lines 34 or 37, whichever is less.   38
 
  If you did not dispose of QFFP or QSBCS in 2022 and you are not bringing a reserve into 2022 income for any dispositions
after 2013, the maximum capital gains deduction you can claim on line 25400 of your 2022 income tax and benefit return is the
lesser amount of lines 14 from Part 1, 31 from Part 2, and 38. You can, however, choose to claim less than the maximum.
  25400  
 
  Note A
  You may have claimed a capital gains deduction for other eligible capital gains amounts beginning in the year this reserve
was first included in income, up to 2021. If so, use the amount you calculate with the following instructions instead of the
amount on line k of Chart 2 of this T657 form (line 33 of this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your Form T657 from the year of disposition when the reserve was first taken to 2021,
plus the amount of all capital gains deductions you have already claimed from the year of disposition to 2021 for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you have claimed for other gains (not the reserve) from the year of disposition when
the reserve was first taken to 2021, minus the maximum capital gains exemption increase allowed for other gains since the
year of disposition when the reserve was first claimed, to the year the other gains are reported (if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 33.
 
 
  Note 1
  If line 3 of your Form T2017 includes a reserve from dispositions in 2014 and/or 2015 of QFFP, remove those parts from the
amount you enter here.
  Note 2
  If line 11 of your Form T2017 includes a reserve from dispositions after 2013 of QSBCS, remove those parts from the amount
you enter here.
 
 
T657 E (22)

Protected B when completed
  Part 3b – Calculating your capital gains deduction on qualified farm or
  fishing property and qualified small business corporation shares
 
  Complete this part if you are reporting a reserve in 2022 on dispositions of qualified farm or fishing property (QFFP) or qualified
small business corporation shares (QSBCS) to your child in 2014.
 
   
  Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2014 39  
   
  Capital gains deductions from previous years  
  从往年的资本收益扣除(图2的最后一页上行K)   40  
  Capital gains deduction available for QFFP and/or QSBCS disposed of
in 2014 included in your 2022 income (line 39 minus line 40; if negative,
 
  enter "0") (see note 3 below)   = 41
  Line 3 of Form T2017. If this amount is negative,
  enter in brackets. (see note 4 below)   42  
  Line 11 of Form T2017. If this amount is negative,
  enterin brackets. (see note 5 below)   + 43  
  Line 42 plus line 43. Taxable capital gains from a
reserve on QFFP and/or QSBCS disposed of in 2014
 
  included in your 2022 income (if negative, enter "0")   =   x 1/2   44
 
  Enter the amount from line 41 or 44, whichever is less. 45
     
  Enter the amount from line 38 of Part 3a. If you did not complete Part 3a, enter "0".   + 46
  Line 45 plus line 46. Total amount of capital gains included in your 2022 income that is eligible  
  for the capital gains deduction = 47
     
  If you did not dispose of QFFP or QSBCS in 2022 and you are not bringing a reserve into 2022 income for any disposition
after 2014, the maximum capital gains deduction you can claim on line 25400 of your 2022 income tax and benefit return is the
  lesser amount of lines 14 from Part 1, 31 from Part 2, and 47. You can, however, choose to claim less than the maximum. 25400  
 
  Note B
  You may have claimed a capital gains deduction for other eligible capital gains amounts from 2014 to 2021. If so, use the
amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form (line 40 of
this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2014 Form T657 plus the amount of all capital gains deductions you have already
claimed from 2014 to 2021 for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) from 2014 to 2021, minus the maximum
capital gains exemption increase allowed for other gains from 2014 to the year the other gains are reported
(if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 40.
 
  Note 3
  If you completed Part 3a of this form, you must also subtract from line 39 above, the amount from line 38 of Part 3a.
  Note 4
  If line 3 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2014, remove that part from
the amount you enter here.
  Note 5
  If line 11 of your Form T2017 includes a reserve from a disposition of QSBCS in any year other than 2014, remove that part
from the amount you enter here.
 
 
 
T657 E (22)

Protected B when completed
  Part 3c – Calculating your capital gains deduction on qualified farm or
  fishing property and qualified small business corporation shares
 
  Complete this part if you are reporting a reserve in 2022 on dispositions of qualified farm or fishing property (QFFP) or qualified
small business corporation shares (QSBCS) to your child in 2015.
 
  Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2015   48  
   
  Capital gains deductions claimed from previous years  
  从往年的资本收益扣除(图2的最后一页上行K)   49  
  Capital gains deduction available for QFFP and/or QSBCS disposed of in
2015 included in your 2022 income (line 48 minus line 49; if negative,
 
  enter "0") (see note 6 below)   = 50
  Line 7 of Form T2017. If this amount is negative,
  enter in brackets. (see note 7 below)   51  
  Line 11 of Form T2017. If this amount is negative,
  enter in brackets. (see note 8 below)   + 52  
  Line 51 plus line 52. Taxable capital gains from a
reserve on QFFP and/or QSBCS disposed of in
 
  2015 included in your 2022 income (if negative, enter "0")   =   x 1/2   53
 
  Enter the amount from line 50 or 53, whichever is less.   54
  Enter the amount from the last line you completed of lines 38 and 47.
  If you did not complete Part 3a or 3b, enter "0".   + 55
  Line 54 plus line 55. Total amount of capital gains included in your 2022 income that is eligible  
  for the capital gains deduction.   = 56
     
  If you are reporting a reserve in 2022 from the disposition of QFFP after April 20, 2015, and before 2016, and each of line 14,
line 31, and line 56 is greater than or equal to line 50, complete Part 3d.
  If you are not reporting a reserve in 2022 from the disposition of QFFP after April 20, 2015, and before 2016, not bringing a
reserve into 2022 income for any disposition of QFFP or QSBCS after 2015, and not disposing of QFFP or QSBCS in 2022, the
maximum capital gains deduction you can claim on line 25400 of your 2022 income tax and benefit return is the lesser amount
of lines 14, 31, and 56. You can, however, choose to claim less than the maximum.
  25400  
  Note C
  You may have claimed a capital gains deduction for other eligible capital gains amounts from 2015 to 2021. If so, use the
amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form (line 49 of
this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2015 Form T657 plus the amount of all capital gains deductions you have already
claimed, from 2015 to 2021 for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) from 2015 to 2021, minus the maximum
capital gains exemption increase allowed for other gains from 2015 to the year the other gains are reported
(if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 49.
 
  Note 6
  You must also subtract from line 48 above, the amount from the last line you completed of line 38 of Part 3a and line 47 of
Part 3b.
  Note 7
  If line 7 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2015, remove that part from
the amount you enter here.
  Note 8
  If line 11 of your Form T2017 includes a reserve from a disposition of QSBCS in any year other than 2015, remove that part
from the amount you enter here.
 
 
 
T657 E (22)

Protected B when completed
  Part 3d – Calculating your capital gains deduction on qualified farm or
  fishing property
 
  Complete this part only if you meet the following conditions:
 
  you are reporting a reserve in 2022 from the disposition of qualified farm or fishing property (QFFP) to your child after
April 20, 2015, and before 2016
  each of lines 14, 31, and 56 are all greater than or equal to the amount on line 50 of Part 3c
  Note
  For this period, there is an additional $93,200 to the capital gains deduction limit that can only be used after your cumulative
capital gains deduction of $406,800 has been used up. This additional amount does not apply to dispositions of qualified
small business corporation shares (QSBCS).
  Maximum capital gains deduction for QFFP disposed of after
  April 20, 2015, and before 2016   57  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page) (see note D below)   58  
  Capital gains deduction available for QFFP disposed of after
April 20, 2015, and before 2016 included in your 2022 income
 
  (line 57 minus line 58; if negative, enter "0") (see note 9 below)   = 59
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 10 below)     x 1/2   60
 
  Enter the amount from line 59 or 60, whichever is less.   61
 
  Enter the amount from line 56 of Part 3c.   + 62
 
  Line 61 plus line 62   = 63
 
  Enter the amount from line 60 or 63, whichever is less. Total amount of capital gains included in
  your 2022 income that is eligible for the capital gains deduction.   64
     
  If you did not dispose of QFFP or QSBCS in 2022, and you are not bringing a reserve into 2022 income for any disposition
after 2015, the maximum capital gains deduction you can claim at line 25400 of your 2022 income tax and benefit return is the
lesser amount of lines 14, 31, and 64. You can, however, choose to claim less than the maximum.
  25400  
  Note D
  You may have claimed a capital gains deduction for other eligible capital gains amounts after April 20, 2015, to 2021. If so,
use the amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form
(line 58 of this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2016 Form T657 that only includes amounts claimed before April 21, 2015, plus the
amount of all capital gains deductions you have already claimed after April 20, 2015, and before 2016 in respect of this
reserve. Also, add to this amount the capital gains deductions you claimed after December 31, 2015, to 2021 for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) after April 20, 2015, to 2021, minus the
maximum capital gains exemption increase allowed for other gains from 2015 to the year the other gains are reported
(if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 58.
 
  Note 9
  You must also subtract from line 57 above, the amount from line 56 of Part 3c.
  Note 10
  If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2015, remove that part from
the amount you enter here.
 
 
 
 
T657 E (22)

Protected B when completed
 
  Part 3e – Calculating your capital gains deduction on qualified farm or
  fishing property, and qualified small business corporation shares
 
  Complete this part if you are reporting a reserve in 2022 on dispositions of qualified farm or fishing
property (QFFP) or qualified small business corporation shares (QSBCS) to your child in 2016.
 
  Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2016   65  
   
  Capital gains deductions from previous years  
  (line k of Chart 2 on the last page) (see note E below)   66  
  Capital gains deduction available for QFFP and/or QSBCS disposed of in
2016 included in your 2022 income (line 64 minus line 65; if negative,
 
  enter "0") (see note 11 below)   = 67
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 12 below)   68  
  Line 11 of Form T2017. If this amount is negative,
  enter in brackets. (see note 13 below)   + 69  
  Line 68 plus line 69. Taxable capital gains from a
reserve on QFFP and/or QSBCS disposed of in
 
  2016 included in your 2022 income (if negative, enter "0")   =   x 1/2   70
 
  Enter the amount from line 67 or 70, whichever is less.   71
  Enter the amount from the last line you completed of lines 38, 47, 56, and 64.
  If you did not complete Part 3a, 3b, 3c, or 3d, enter "0".   + 72
  Add lines 71 and 72. Total amount of capital gains included in your 2022 income that is eligible for  
  the capital gains deduction.   = 73
     
  If you are reporting a reserve in 2022 from the disposition of QFFP in 2016 and each of line 14 from Part 1, line 31 from Part 2,
and line 73 is greater than or equal to line 67, complete Part 3f.
  If you are not reporting a reserve in 2022 income from the disposition of QFFP in 2016, you did not dispose of QFFP or
QSBCS in 2022, and you are not bringing a reserve into 2022 income for any disposition after 2016, the maximum amount you
can enter on line 25400 of your 2022 income tax and benefit return is the lesser amount of lines 14, 31, and 73.
You can, however, choose to claim less than the maximum.
  25400  
 
  Note E
  You may have claimed a capital gains deduction for other eligible capital gains amounts from 2016 to 2021. If so, use the
amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form (line 66 of
this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2016 Form T657 plus the amount of all capital gains deductions you have already
claimed from 2016 to 2021, for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) from 2016 to 2021 minus the maximum
capital gains exemption increase allowed for other gains from 2016 to 2021 (if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 66.
 
  Note 11
  You must also subtract from line 65 above, the amount from the last line you completed of line 38 of Part 3a, line 47 of
Part 3b, line 56 of Part 3c, and line 64 of Part 3d.
  Note 12
  If line 6 of your Form T2017 includes a reserve(s) from a disposition(s) of QFFP, QFP, or QXP in any year other than 2016,
remove that part from the amount you enter here.
  Note 13
  If line 11 of your Form T2017 includes a reserve(s) from a disposition(s) of QSBCS in any year other than 2016, remove that
part from the amount you enter here.
 
 

Protected B when completed
 
  Part 3f – Calculating your capital gains deduction on qualified farm or
  fishing property
 
  Complete this part only if you meet the following conditions:
 
  you are reporting a reserve in 2022 from the disposition of qualified farm or fishing property (QFFP) to your child in 2016
  each of lines 14, 31, and 73 are all greater than or equal to the amount on line 67 of Part 3e
  Note
  For 2016, there is an additional $87,912 to the capital gains deduction limit that can only be used after your cumulative capital
gains deduction of $412,088 has been used up. This additional amount does not apply to dispositions of qualified small
business corporation shares.
  Maximum capital gains deduction for QFFP disposed of in 2016   74  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page) (see note F below)   75  
  Capital gains deduction available for QFFP disposed of in 2016 included
in your 2022 income (line 74 minus line 75; if negative, enter "0")
 
  (see note 14 below)   = 76
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 15 below)     x 1/2   77
 
  Enter the amount from line 76 or 77, whichever is less.   78
 
  Enter the amount from line 73 of Part 3e.   + 79
 
  Line 78 plus line 79   = 80
 
  Enter the amount from line 77 or 80, whichever is less. Total amount of capital gains included in
  your 2022 income that is eligible for the capital gains deduction.   81
     
  If you did not dispose of QFFP or QSBCS in 2022 and you are not bringing a reserve into 2022 income for any disposition
after 2016, the maximum capital gains deduction you can claim at line 25400 of your 2022 income tax and benefit return is the
lesser amount of lines 14, 31, and 81. You can, however, choose to claim less than the maximum.
  25400  
 
  Note F
  You may have claimed a capital gains deduction for other eligible capital gains amounts from 2016 to 2021. If so, use the
amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form (line 75 of
this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2016 Form T657 plus the amount of all capital gains deductions you have already
claimed from 2016 to 2021, for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) from 2016 to 2021 minus the maximum
capital gains exemption increase allowed for other gains from 2016 to 2021 (if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 75.
 
  Note 14
  You must also subtract from line 74 above, the amount from line 73 of Part 3e.
  Note 15
  If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2016, remove that part from
the amount you enter here.
 
 

Protected B when completed
 
  Part 3g – Calculating your capital gains deduction on qualified farm or
  fishing property and qualified small business corporation shares
 
  Complete this part if you are reporting a reserve in 2022 on dispositions of qualified farm or fishing
property (QFFP) or qualified small business corporation shares (QSBCS) to your child in 2017.
 
   
  Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2017   82  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page) (see note G below)   83  
   
  Capital gains deduction available for QFFP and/or QSBCS disposed of in
2017 included in your 2022 income
 
  (line 82 minus line 83; if negative, enter "0"(see note 16 below)   = 84
 
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 17 below)   85
  Line 11 of Form T2017. If this amount is negative,
  enter in brackets. (see note 18 below)   + 86
  Line 85 plus line 86. Taxable capital gains from a
reserve on QFFP and/or QSBCS disposed of in 2017
  included in your 2022 income (if negative, enter "0")   =   x 1/2   87
  Enter the amount from line 84 or 87, whichever is less.   88
  Enter the amount from the last line you completed of lines 38, 47, 56, 64, 73, and 81. If you did
  not complete Part 3a, 3b, 3c, 3d, 3e, or 3f, enter "0". + 89
  Add lines 88 and 89. Total amount of capital gains included in your 2022 income that is eligible for  
  the capital gains deduction. = 90
 
  If you are reporting a reserve in 2022 from a disposition of QFFP in 2017 and each of line 14 from Part 1, line 31 from
Part 2, and line 90 is greater than or equal to line 84, complete Part 3h.
  If you are not reporting a reserve in 2022 income from the disposition of QFFP in 2017, you did not dispose of QFFP or
QSBCS in 2022 and are not bringing a reserve into 2022 income from any disposition after 2017, the maximum amount you
can enter on line 25400 of your 2022 income tax and benefit return is the lesser amount of lines 14, 31, and 90. You can,
however, choose to claim less than the maximum.
  25400  
 
  Note G
  You may have claimed a capital gains deduction for other eligible capital gains amounts from 2017 to 2021. If so, use the
amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form (line 83 of
this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2017 Form T657 plus the amount of all capital gains deductions you have already
claimed in 2021 for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) from 2017 to 2021 minus the maximum
capital gains exemption increase allowed for other gains from 2017 to 2021 (if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 83.
 
  Note 16
  You must also subtract from line 82 above, the amount from the last line you completed of line 38 of Part 3a, line 47 of
Part 3b, line 56 of Part 3c, line 64 of Part 3d, line 73 of Part 3e, and line 81 of Part 3f.
  Note 17
  If line 6 of your Form T2017 includes a reserve(s) from a disposition(s) of QFFP, QFP, or QXP in any year other than 2017,
remove that part from the amount you enter here.
  Note 18
  If line 11 of your Form T2017 includes a reserve(s) from a disposition(s) of QSBCS in any year other than 2017, remove that
part from the amount you enter here.
 
 

Protected B when completed
 
  Part 3h – Calculating your capital gains deduction on qualified farm or
  fishing property
 
  Complete this part only if:
 
  you disposed of qualified farm or fishing property (QFFP) to your child in 2017
  each of lines 14, 31, and 90 are all greater than or equal to the amount on line 84 of Part 3g
 
  Note
  For 2017, there is an additional $82,142 to the capital gains deduction limit that can only be used after your
cumulative capital gains deduction of $417,858 has been used up. This additional amount does not apply to
dispositions of qualified small business corporation shares (QSBCS).
  Maximum capital gains deduction for QFFP disposed of in 2017   91  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page) (see note H below)   92  
   
  Capital gains deduction available for QFFP disposed of in 2017 included
in your 2022 income (line 91 minus line 92; if negative, enter "0")
  (see note 19 below)   = 93
 
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 20 below)     x 1/2   94
  Enter the amount from line 93 or 94, whichever is less.   95
  Enter the amount from line 90 of Part 3g.   + 96
  Line 95 plus line 96   = 97
  Enter the amount from line 94 or 97, whichever is less. Total amount of capital gains included in
  your 2022 income that is eligible for the capital gains deduction.   98
 
  If you did not dispose of QFFP or QSBCS in 2022 and are not bringing a reserve into 2022 income for any disposition after
2017, the maximum capital gains deduction you can claim at line 25400 of your 2022 income tax and benefit return is the
lesser amount of lines 14, 31, and 98. You can, however, choose to claim less than the maximum.
  25400  
 
  Note H
  You may have claimed a capital gains deduction for other eligible capital gains amounts from 2017 to 2021. If so, use the
amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form (line 92 of
this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2017 Form T657 plus the amount of all capital gains deductions you have already
claimed in 2021 for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) from 2017 to 2021 minus the maximum
capital gains exemption increase allowed for other gains from 2017 to 2021 (if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 92.
 
  Note 19
  You must also subtract from line 91 above, the amount from line 90 of Part 3g.
  Note 20
  If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2017, remove that part from
the amount you enter here.
 
 
 

Protected B when completed
 
  Part 3i – Calculating your capital gains deduction on qualified farm or
  fishing property and qualified small business corporation shares
 
  Complete this part if you are reporting a reserve in 2022 on dispositions of qualified farm or fishing
property (QFFP) or qualified small business corporation shares (QSBCS) in 2018.
 
  Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2018   99  
   
  Capital gains deductions from previous years  
  (line k of Chart 2 on the last page) (see note I below)   100  
  Capital gains deduction available for QFFP and/or QSBCS disposed of in
2018 included in your 2022 income
 
  (line 99 minus line 100; if negative, enter "0") (see note 21 below)   = 101
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 22 below)   102  
  Line 11 of Form T2017. If this amount is negative,
  enter in brackets. (see note 23 below)   + 103  
  Line 102 plus line 103. Taxable capital gains from
a reserve on QFFP and/or QSBCS disposed of in
 
  2018 included in your 2022 income (if negative, enter "0")   =   x 1/2   104
 
  Enter the amount from line 101 or 104, whichever is less.   105
  Enter the amount from the last line you completed of lines 38, 47, 56, 64, 73, 81, 90, and 98. If you
  did not complete Part 3a, 3b, 3c, 3d, 3e, 3f, 3g or 3h, enter "0".   + 106
  Add lines 105 and 106. Total amount of capital gains included in your 2022 income that is eligible  
  for the capital gains deduction.   = 107
     
  If you are reporting a reserve in 2022 from a disposition of QFFP in 2018 and each of line 14 from Part 1, line 31 from
Part 2, and line 107 is greater than or equal to line 101, complete Part 3j.
  If you are not reporting a reserve in 2022 income from the disposition of QFFP in 2018, you did not dispose of QFFP or
QSBCS in 2022 and you are not bringing a reserve into 2022 income from any disposition after 2018, the maximum amount
you can enter on line 25400 of your 2022 income tax and benefit return is the lesser amount of lines 14, 31, and 107. You can,
however, choose to claim less than the maximum.
  25400  
 
  Note I
  You may have claimed a capital gains deduction for other eligible capital gains amounts from 2018 to 2021. If so, use the
amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form (line 100 of
this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2018 Form T657 plus the amount of all capital gains deductions you have already
claimed in 2021 for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) from 2018 to 2021 minus the maximum
capital gains exemption increase allowed for other gains from 2018 to 2021 (if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 100.
 
  Note 21
  You must also subtract from line 99 above, the amount from the last line you completed of line 38 of Part 3a, line 47 of
Part 3b, line 56 of Part 3c, line 64 of Part 3d, line 73 of Part 3e, line 81 of Part 3f, line 90 of Part 3g and line 98 of Part 3h.
  Note 22
  If line 6 of your Form T2017 includes a reserve(s) from a disposition(s) of QFFP, QFP, or QXP in any year other than 2018,
remove that part from the amount you enter here.
  Note 23
  If line 11 of your Form T2017 includes a reserve(s) from a disposition(s) of QSBCS in any year other than 2018, remove that
part from the amount you enter here.
 

Protected B when completed
 
  Part 3j – Calculating your capital gains deduction on qualified farm or
  fishing property
 
  Complete this part only if:
 
  you disposed of qualified farm or fishing property (QFFP) in 2018
  each of lines 14, 31, and 107 are all greater than or equal to the amount on line 101 of Part 3i
  Note
  For 2018, there is an additional $75,874 to the capital gains deduction limit that can only be used after your
cumulative capital gains deduction of $424,126 has been used up. This additional amount does not apply to
dispositions of qualified small business corporation shares (QSBCS).
  Maximum capital gains deduction for QFFP disposed of in 2018   108  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page) (see note J below)   109  
  Capital gains deduction available for QFFP disposed of in 2018 included
in your 2022 income (line 108 minus line 109; if negative, enter "0")
 
  (see note 24 below)   = 110
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 25 below)     x 1/2   111
 
  Enter the amount from line 110 or 111, whichever is less.   112
 
  Enter the amount from line 107 of Part 3i.   + 113
 
  Line 112 plus line 113   = 114
 
  Enter the amount from line 111 or 114, whichever is less. Total amount of capital gains included
  in your 2022 income that is eligible for the capital gains deduction.   115
     
  If you did not dispose of QFFP or QSBCS in 2022 and you are not bringing a reserve into 2022 income for any disposition after
2018, the maximum capital gains deduction you can claim at line 25400 of your 2022 income tax and benefit return is the
lesser amount of lines 14, 31, and 115. You can, however, choose to claim less than the maximum.
 
  Note J
  You may have claimed a capital gains deduction for other eligible capital gains amounts from 2018 to 2021. If so, use the
amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form (line 109 of
this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2018 Form T657 plus the amount of all capital gains deductions you have already
claimed in 2021 for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) from 2018 to 2021 minus the maximum
capital gains exemption increase allowed for other gains from 2018 to 2021 (if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 109.
 
  Note 24
  You must also subtract from line 108 above, the amount from line 107 of Part 3i.
  Note 25
  If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2018, remove that part from
the amount you enter here.
  25400  
 

Protected B when completed
 
  Part 3k – Calculating your capital gains deduction on qualified farm or
  fishing property and qualified small business corporation shares
 
  Complete this part if you are reporting a reserve in 2022 on dispositions of qualified farm or fishing
property (QFFP) or qualified small business corporation shares (QSBCS) in 2019.
 
   
  Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2019   116  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page)   117  
   
  Capital gains deduction available for QFFP and/or QSBCS disposed of in
2019 included in your 2022 income (line 116 minus line 117; if negative,
 
  enter "0") (see note 26 below)   = 118
 
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 27 below)   119
  Line 11 of Form T2017. If this amount is negative,
  enter in brackets. (see note 28 below)   + 120
  Line 119 plus line 120. Taxable capital gains from
a reserve on QFFP and/or QSBCS disposed of in
2019 included in your 2022 income
  (if negative, enter "0")   =   x 1/2   121
  Enter the amount from line 118 or 121, whichever is less.   122
  Enter the amount from the last line you completed of lines 38, 47, 56, 64, 73, 81, 90, 98, 107, and
  115. If you did not complete Part 3a, 3b, 3c, 3d, 3e, 3f, 3g, 3h, 3i or 3j enter "0".   + 123
  Add lines 122 and 123. Total amount of capital gains included in your 2022 income that is eligible  
  for the capital gains deduction.   = 124
 
  If you are reporting a reserve in 2022 from a disposition of QFFP in 2019, and each of line 14 from Part 1, line 31 from Part 2,
and line 124 is greater than or equal to line 118, complete Part 3l.
  If you are not reporting a reserve in 2022 income from the disposition of QFFP in 2019 and did not dispose of QFFP or
QSBCS in 2022, the maximum amount you can enter on line 25400 of your 2022 income tax and benefit return is the lesser
amount of lines 14, 31, and 124. You can, however, choose to claim less than the maximum.
 
  Note 26
  You must also subtract from line 116 above, the amount from the last line you completed of line 38 of Part 3a, line 47 of Part
3b, line 56 of Part 3c, line 64 of Part 3d, line 73 of Part 3e, line 81 of Part 3f, line 90 of Part 3g, line 98 of Part 3h, line 107 of
Part 3i and line 115 of Part 3j.
  Note 27
  If line 6 of your Form T2017 includes a reserve(s) from a disposition(s) of QFFP, QFP, or QXP in any year other than 2019,
remove that part from the amount you enter here.
  Note 28
  If line 11 of your Form T2017 includes a reserve(s) from a disposition(s) of QSBCS in any year other than 2019, remove that
part from the amount you enter here.
  25400  
 

Protected B when completed
 
  Part 3l – Calculating your capital gains deduction on qualified farm or
  fishing property
 
  Complete this part only if:
 
  you disposed of qualified farm or fishing property (QFFP) in 2019
  each of lines 14, 31, and 124 are all greater than or equal to the amount on line 118 of Part 3k
 
  Note
  For 2019, there is an additional $66,544 to the capital gains deduction limit that can only be used after your cumulative
capital gains deduction of $433,456 has been used up. This additional amount does not apply to dispositions of qualified
small business corporation shares (QSBCS).
  Maximum capital gains deduction for QFFP disposed of in 2019   125  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page)   126  
  Capital gains deduction available for QFFP disposed of in 2019 included
in your 2022 income (line 125 minus line 126; if negative, enter "0")
  (see note 29 below)   = 127
 
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 30 below)     x 1/2   128
  Enter the amount from line 127 or 128, whichever is less.   129
  Enter the amount from line 124 of Part 3k.   + 130
  Line 129 plus line 130   = 131
  Enter the amount from line 128 or 131, whichever is less. Total amount of capital gains included
  in your 2022 income that is eligible for the capital gains deduction.   132
 
  If you did not dispose of QFFP or QSBCS in 2022 , the maximum capital gains deduction you can claim at line 25400 of your
2022 income tax and benefit return is the lesser amount of lines 14, 31, or 132. You can, however, choose to claim less than
the maximum.
 
  Note 29
  You must also subtract from line 125 above, the amount from line 124 of Part 3k.
  Note 30
  If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2019, remove that part from
the amount you enter here.
  25400  
 
 

Protected B when completed
 
  Part 3m – Calculating your capital gains deduction on qualified farm or
  fishing property and qualified small business corporation shares
 
  Complete this part if you are reporting a reserve in 2021 on dispositions of qualified farm or fishing
property (QFFP) or qualified small business corporation shares (QSBCS) in 2020.
 
   
  Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2020   133  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page)   134  
   
  Capital gains deduction available for QFFP and/or QSBCS disposed of
in 2020 and included in your 2021 income (line 133 minus line 134; if
 
  negative, enter "0")(see note 31 below)   = 135
 
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 32 below)   +  A
  Line 11 of Form T2017. If this amount is negative,
  enter in brackets. (see note 33 below)   +  B
  Amount A plus amount B, Taxable capital gains
from a reserve on QFFP and/or QSBCS disposed
of in 2020 included in your 2021 income
  (if negative, enter "0")   =   x 1/2   136
  Enter the amount from line 135 or 136, whichever is less.   137
  Enter the amount from the last line you completed of lines 38, 47, 56, 64, 73, 81, 90, 98, 107, 115,
  124, and 132. If you did not complete parts 3a to 3l enter "0".   + 138
  Line 137 plus line 138. Total amount of capital gains included in your 2022 income that is eligible  
  for the capital gains deduction.   = 139
 
  If you are reporting a reserve in 2021 from a disposition of QFFP in 2020, and each of line 14 from Part 1, line 31 from Part 2,
and line 139 is greater than or equal to line 135, complete Part 3n.
  If you are not reporting a reserve in 2021 income from the disposition of QFFP in 2020 and did not dispose of QFFP or
QSBCS in 2021, the maximum amount you can enter on line 25400 of your 2021 income tax and benefit return is the lesser
amount of lines 14, 31, and 139. You can, however, choose to claim less than the maximum.
 
  Note 31
  You must also subtract from line 133 above, the amount from the last line you completed of line 38 of Part 3a, line 47 of Part
3b, line 56 of Part 3c, line 64 of Part 3d, line 73 of Part 3e, line 81 of Part 3f, line 90 of Part 3g, line 98 of Part 3h, line 107 of
Part 3i, line 115 of Part 3j, line 124 of Part 3k and line 132 of Part 3l.
  Note 32
  If line 6 of your Form T2017 includes a reserve(s) from a disposition(s) of QFFP, QFP, or QXP in any year other than 2020,
remove that part from the amount you enter here.
  Note 33
  If line 11 of your Form T2017 includes a reserve(s) from a disposition(s) of QSBCS in any year other than 2020, remove that
part from the amount you enter here.
  25400  
 
 
T657 E (22)

Protected B when completed
 
  Part 3n – Calculating your capital gains deduction on qualified farm or
  fishing property
 
  Complete this part only if you meet the following conditions:
 
  you disposed of qualified farm or fishing property (QFFP) in 2020
  each of lines 14, 31, and 139 are all greater than or equal to the amount on line 135 of Part 3m
 
  Note
  For 2020, there is an additional $58,308 to the capital gains deduction limit that can only be used after your
cumulative capital gains deduction of $441,692 has been used up. This additional amount does not apply to
dispositions of qualified small business corporation shares (QSBCS).
  Maximum capital gains deduction for QFFP disposed of in 2020   140  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page)   141  
  Capital gains deduction available for QFFP disposed of in 2020 included
in your 2022 income (line 140 minus line 141; if negative, enter "0")
  (see note 34 below)   = 142
 
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 35 below)     x 1/2   143
  Enter the amount from line 142 or 143, whichever is less.   144
  Enter the amount from line 139 of Part 3m.   + 145
  Line 144 plus line 145.   = 146
 
  Enter the amount from line 144 or 146, whichever is less. Total amount of capital gains included
  in your 2021 income that is eligible for the capital gains deduction.   147
 
  If you did not dispose of QFFP or QSBCS in 2021, the maximum capital gains deduction you can claim at line 25400 of your
2021 income tax and benefit return is the lesser amount of lines 14, 31, or 147. You can, however, choose to claim less than
the maximum.
 
  Note 34
  You must also subtract from line 140 above, the amount from line 139 of Part 3m.
 
  Note 35
  If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2020, remove that part from
the amount you enter here.
  25400  
 
 
T657 E (22)
 

Protected B when completed
 
  Part 3o – Calculating your capital gains deduction on qualified farm or
  fishing property and qualified small business corporation shares
 
  Complete this part if you disposed of qualified farm or fishing property (QFFP) or qualified small
business corporation shares (QSBCS) in 2021.
 
  Maximum capital gains deduction for QFFP and/or QSBCS disposed of
  in 2021   148  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page)   149  
   
  Capital gains deduction available for dispositions of QFFP and/or QSBCS  
  (line 148 minus line 149; if negative, enter "0")(see note 36 below)   = 150
 
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 37 below)   +  
  Line 11 of Form T2017. If this amount is negative,
  enter in brackets. (see note 38 below)   +  
  Total (if negative, enter "0")   =   x 1/2   151
  Enter the amount from line 150 or 151, whichever is less.   152
  Enter the amount from the last line you completed of lines 38, 47, 56, 64, 73, 81, 90, 98, 107, 115,
  124, 132, 139 and 147.   + 153
  Line 152 plus line 153. Total amount of capital gains included in your 2022 income that is eligible  
  for the capital gains deduction.   = 154
 
  If you disposed of QFFP in 2021, and each of line 14 from Part 1, line 31 from Part 2, and line 154 is greater than or equal to
line 150, complete Part 3n.
  If you did not dispose of QFFP in 2021 the maximum amount you can enter on line 25400 of your 2021 income tax and benefit
return is the lesser amount of lines 14, 31, and 154. You can, however, choose to claim less than the maximum.
 
  Note 36
  You must also subtract from line 148 above, the amount from the last line you completed of line 38 of Part 3a, line 47 of Part
3b, line 56 of Part 3c, line 64 of Part 3d, line 73 of Part 3e, line 81 of Part 3f, line 90 of Part 3g, line 98 of Part 3h, line 107 of
Part 3i, line 115 of Part 3j, line 124 of Part 3k, line 132 of Part 3l, line 139 of Part 3m, and line 147 of Part 3n.
  Note 37
  If line 6 of your Form T2017 includes a reserve(s) from a disposition(s) of QFFP, QFP, or QXP before 2021, remove that part
from the amount you enter here.
  Note 38
  If line 11 of your Form T2017 includes a reserve(s) from a disposition(s) of QSBCS before 2021, remove that part from the
amount you enter here.
  25400  
 
 
T657 E (22)

Protected B when completed
 
  Part 3p – Calculating your capital gains deduction on qualified farm or
  fishing property
 
  Complete this part only if you meet the following conditions:
 
  you disposed of qualified farm or fishing property (QFFP) in 2021
  each of lines 14, 31, and 154 are all greater than or equal to the amount on line 150 of Part 3o
 
  Note
  For 2021, there is an additional $53,891 to the capital gains deduction limit that can only be used after your
cumulative capital gains deduction of $446,109 has been used up. This additional amount does not apply to
dispositions of qualified small business corporation shares (QSBCS).
  Maximum capital gains deduction for QFFP disposed of in 2021   155  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page)   156  
  Capital gains deduction available for QFFP disposed of in 2021 included
in your 2021 income (line 155 minus line 156; if negative, enter "0")
  (see note 39 below)   = 157
 
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 40 below)   =   x 1/2   158
  Enter the amount from line 157 or 158, whichever is less.   159
  Enter the amount from line 154 of Part 3o.   + 160
  Line 159 plus line 160.   = 161
  Enter the amount from line 159 or 160, whichever is less. Total amount of capital gains included
  in your 2022 income that is eligible for the capital gains deduction.   162
 
  If you did not dispose of QFFP or QSBCS in 2022, the maximum capital gains deduction you can claim at line 25400 of your
2022 income tax and benefit return is the lesser amount of lines 14, 31, and 161. You can, however, choose to claim less than
the maximum.
 
  Note 39
  You must also subtract from line 155 above, the amount from line 154 of Part 3o.
 
  Note 40
  If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2021, remove that part from
the amount you enter here.
  25400  
 
 
T657 E (22)
 

Protected B when completed
 
  Part 3q – Calculating your capital gains deduction on qualified farm or
  fishing property and qualified small business corporation shares
 
  Complete this part if you disposed of qualified farm or fishing property (QFFP) or qualified small business corporation shares
(QSBCS) in 2022.
 
  Maximum capital gains deduction for QFFP and/or QSBCS disposed of
  in 2022   163  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page)   164  
   
  Capital gains deduction available for dispositions of QFFP and/or QSBCS  
  (line 148 minus line 149; if negative, enter "0") (see note 41 below)   = 165
 
  Taxable capital gains arising from dispositions in 2022 of QFFP and/or QSBCS included in your 2022 income:
  Line 10700 of Schedule 3    
  Line 11000 of Schedule 3   +  
  Line 12400 of Schedule 3   +  
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 42 below)   +  
  Line 11 of Form T2017. If this amount is negative,
  enter in brackets. (see note 43 below)   +  
  Total (if negative, enter "0")   =   x 1/2   166
  Enter the amount from line 165 or 166, whichever is less.   167
  Enter the amount from the last line you completed of lines 38, 47, 56, 64, 73, 81, 90, 98, 107, 115,
  124, 132, 139, and 147.   + 168
  Line 152 plus line 153. Total amount of capital gains included in your 2022 income that is eligible  
  for the capital gains deduction.   = 169
 
  If you disposed of QFFP in 2022, and each of line 14 from Part 1, line 31 from Part 2, and line 154 is greater than or equal to
line 150, complete Part 3p.
  If you did not dispose of QFFP in 2022 the maximum capital gains deduction you can claim on line 25400 of your 2022 income
tax and benefit return is the lesser amount of lines 14, 31, and 154. You can, however, choose to claim less than the
maximum.
 
  Note 41
  You must also subtract from line 163 above, the amount from the last line you completed of line 38 of Part 3a, line 47 of Part
3b, line 56 of Part 3c, line 64 of Part 3d, line 73 of Part 3e, line 81 of Part 3f, line 90 of Part 3g, line 98 of Part 3h, line 107 of
Part 3i, line 115 of Part 3j, line 124 of Part 3k, line 132 of Part 3l, line 139 of Part 3m, and line 147 of Part 3n.
  Note 42
  If line 6 of your Form T2017 includes a reserve(s) from a disposition(s) of QFFP, QFP, or QXP before 2022, remove that part
from the amount you enter here.
  Note 43
  If line 11 of your Form T2017 includes a reserve(s) from a disposition(s) of QSBCS before 2022, remove that part from the
amount you enter here.
  25400  
 
 
T657 E (22)

Protected B when completed
 
  Part 3r – Calculating your capital gains deduction on qualified farm or
  fishing property
 
  Complete this part only if you meet the following conditions:
 
  you disposed of qualified farm or fishing property (QFFP) in 2022
  each of lines 14, 31, and 169 are all greater than or equal to the amount on line 165 of Part 3q
 
  Note
  For 2022, there is an additional $43,185 to the capital gains deduction limit that can only be used after your cumulative capital
gains deduction of $456,815 has been used up. This additional amount does not apply to dispositions of qualified small
business corporation shares (QSBCS). 
  Maximum capital gains deduction for QFFP disposed of in 2022   170  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page)   171  
  Capital gains deduction available for QFFP disposed of in 2022 included
in your 2022 income (line 170 minus line 171; if negative, enter "0")
  (see note 44 below)   = 172
 
  Taxable capital gains arising from dispositions in 2022 of QFFP included in your 2022 income:
  Line 11000 of Schedule 3   +  
  Line 12400 of Schedule 3   +  
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 45 below)   +  
  Total (if negative, enter "0")   =   x 1/2   173
  Enter the amount from line 172 or 173, whichever is less.   174
  Enter the amount from line 169 of Part 3r.   + 175
  Line 174 plus line 175. Total amount of capital gains included in your 2022 income that
  is eligible for the capital gains deduction.   = 176
 
  The maximum capital gains deduction you can claim at line 25400 of your 2022 income tax and benefit return is the lesser
amount of lines 14, 31, or 176. You can, however, choose to claim less than the maximum.
 
  Note 44
  You must also subtract from line 170 above, the amount from line 169 of Part 3q.
 
  Note 45
  If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2022, remove that part from
the amount you enter here.
  25400  
 
 
T657 E (22)
 

Protected B when completed
 
 
Chart 1 – Calculating line 26 (net capital losses of other years)
 
 
  A栏:
  Enter the total amount of net capital losses from other years claimed for each year indicated amount from line 253 of each
return.
 
  B栏:
  For 1985, 1986, and 1987, enter 1/2 of the total reserves included in capital gains for capital property disposed of before 1985
(1/2 of those reserves reported on your Schedule 3 for 1985, 1986, and 1987).
For 1988 and 1989, enter 2/3 of the total reserves included in capital gains for capital property disposed of before 1985
(2/3 of the amounts entered on line 395 of Form T2017 for 1988 and 1989).
For 1990 and 1991, enter 3/4 of the total reserves included in capital gains for capital property disposed of before 1985
(3/4 of the amounts entered on line 395 of Form T2017 for 1990 and 1991).
 
  C栏:
  For 1992, enter the amount from line 127 of your 1992 return or the amount from line (f) in Part A of Form T936 for 1992,
whichever is less.
  For 1993, enter the amount from line 127 of your 1993 return or the amount from line (d) in Chart A of Form T936 for 1993,
whichever is less.
  For 1994, enter the amount from line (p) in Chart B of Form T936 for 1994.
  For 1995, enter the amount from line (m) in Chart B of Form T936 for 1995.
  For 1996 to 1999, enter the total amount from line 17 in Chart A of Form T936 for 1996 to 1999.
  For 2000, enter the amount from line 24 in Chart A of Form T936 for 2000.
  For 2001, enter the total amount from line 17 in Chart A of Form T936 for 2001.
  For 2002 to 2017, enter the amount from line 10 in Chart A of Form T936 for 2002 to 2017.
  For 2018 to 2021, enter the amount from line 9 in Chart A of Form T936 for 2018 to 2021.
 
  D列:
  For 1992, enter the amount from line (k) in Part B of Form T936 for 1992.
  For 1993, enter the amount from line (k) in Chart B of Form T936 for 1993.
 
            E F G  
  年份(S) A B C D (C - D)   (A - F)  
            If negative, enter "0"   If negative, enter "0"  
  1985
to
1987
   
N/A

N/A

N/A
     
  1988
and
1989
   
N/A

N/A

N/A
     
  1990
and
1991
   
N/A

N/A

N/A
     
  1992   N/A            
  1993   N/A            
  1994   N/A   N/A        
  1995   N/A   N/A        
  1996
to
1999
 
N/A
 
N/A
       
  2000   N/A   N/A        
  2001
to
2021
 
N/A
 
N/A
       
 
  Add the amounts in column G and enter the result on line 26 in Part 2 of this form. Due to space restrictions, some years have
been combined on a single row on this chart. However, to ensure a correct result, complete the calculations separately for
each year that applies to you.
 
 
T657 E (22)

Protected B when completed
 
  Chart 2 – Calculating lines 33, 40, 49, 58, 66, 75, 83, 92, 100, 109, 117, 126, 134,
  141, 149, 156, 164 and 171 (capital gains deductions from previous years)
 
  Total capital gains deductions claimed after 1984 and before 1988
  (line 254 of your 1985 to 1987 returns)   a
  Capital gains deductions claimed in 1988 and 1989, excluding eligible capital property
(line 254 of your 1988 and 1989 returns, minus any amounts reported on lines 543 and 544 on
  Schedule 3 for 1988 and 1989. If negative, enter "0")   + b
  Adjustment of 1988 and 1989 capital gains deductions excluding eligible capital property
  (enter 1/4 of amount on line b)   c
 
  Capital gains deductions claimed in 1988 and 1989 for eligible capital property
(total of lines 254 of your 1988 and 1989 returns, minus the amount on line b above, not to exceed
  the total of lines 543 and 544 on Schedule 3 for 1988 and 1989)   + d
  Adjustment of 1988 and 1989 capital gains deductions for eligible capital property
  (enter 1/3 of amount on line d)   e
   
  Total capital gains deductions claimed in 1990 to 1999 (line 254 of your returns for these years)   + f
  Adjustment of 1990 to 1999 capital gains deductions (enter 1/3 of amount on line f)   g
  Total capital gains deduction claimed in 2000 (line 254 of your 2000 return)   + h
  Adjustment of 2000 capital gains deduction. Amount from line h x [1 – (1 ÷ (2 x IR))] (see note)   i
  Total capital gains deduction claimed in 2001 to 2020 (line 254 of your 2001 to 2018 tax returns
  and line 25400 of your 2019 and later tax returns)   + j
  Total of lines a to j   = k
 
  Note
  IR represents your inclusion rate for 2000. This rate is on line 16 in Part 4 of Schedule 3 for 2000, or from your notice of
assessment or latest notice of reassessment for 2000.
 
See the privacy notice on your return.
 
T657 E (22)