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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