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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)