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Protected B when completed
 
  Part 3n – 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   147  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page) (see note N below)   148  
   
  Capital gains deduction available for QFFP and/or QSBCS disposed of in
2021 and included in your 2023 income (line 147 minus line 148; if
 
  negative, enter "0")(see note 33 below)   = 149
 
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 34 below)   +  A
  Line 11 of Form T2017. If this amount is negative,
  enter in brackets. (see note 35 below)   +  B
  Amount A plus amount B, Taxable capital gains
from a reserve on QFFP and/or QSBCS disposed
of in 2021 included in your 2023 income
  (if negative, enter "0")   =   x 1/2   150
  Designations of taxable capital gains distributed by a trust from reporting a reserve from the  
  disposition of QSBCS/QFFP in 2021 included in your 2023 income   + 151
  Line 150 plus line 151 = 152
  Enter the amount from line 149 or 152, whichever is less.   153
  Enter the amount from the last line you completed of lines 38, 47, 55, 64, 72, 81, 89, 98, 106, 117,
  127, 136 and 146.   + 154
  Line 153 plus line 154. Total amount of capital gains included in your 2023 income that is eligible  
  for the capital gains deduction.   = 155
 
  If you are reporting a reserve in 2023 from a disposition of QFFP in 2021, and each of line 14 from Part 1, line 31 from Part 2,
and line 155 is greater than or equal to line 149, complete Part 3o.
  If you are not reporting a reserve in 2023 income from the disposition of QFFP in 2021 and did not dispose of QFFP or QSBCS
in 2023, the maximum capital gains deduction you can claim on line 25400 of your 2023 income tax and benefit return is the
lesser amount of lines 14, 31, and 155. You can, however, choose to claim less than the maximum
 
  Note N
  You may have claimed a capital gains deduction for other eligible capital gains amounts from 2021 to 2023.
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 148 of this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2021 Form T657 plus the amount of all capital gains deductions you
have already claimed in 2023 for this reserve.
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) from 2021 to 2023 minus the
maximum capital gains exemption increase allowed for other gains from 2021 to 2023 (if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 148.
 
  Note 33
  You must also subtract from line 147 above, the amount from the last line you completed of line 38 of Part 3a, line 47 of
Part 3b, line 55 of Part 3c, line 64 of Part 3d, line 72 of Part 3e, line 81 of Part 3f, line 89 of Part 3g, line 98 of Part 3h, line 106
of Part 3i, line 117 of Part 3j, line 127 of Part 3k, line 136 of Part 3l, and line 146 of Part 3m.
  Note 34
  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 35
  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 (23)

Protected B when completed
 
  Part 3o – 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 155 are all greater than or equal to the amount on line 149 of Part 3n
 
  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   156  
  Capital gains deductions from previous years
  (line k of Chart 2 on the last page) (see note O below)   157  
  Capital gains deduction available for QFFP disposed of in 2021 included
in your 2023 income (line 156 minus line 157; if negative, enter "0")
  (see note 36 below)   = 158
 
  Line 6 of Form T2017. If this amount is negative,
  enter in brackets. (see note 37 below)   +   x 1/2   159
  Designations of taxable capital gains distributed by a trust from reporting a reserve from the  
  disposition of QFFP in 2021 included in your 2023 income   + 160
  Line 159 plus line 160 = 161
  Enter the amount from line 158 or 161, whichever is less.   162
  Enter the amount from line 155 of Part 3n.   + 163
  Line 162 plus line 163   = 164
  Enter the amount from line 161 or 164, whichever is less. Total amount of capital gains included
  in your 2023 income that is eligible for the capital gains deduction.   165
 
  If you did not dispose of QFFP or QSBCS in 2023, the maximum capital gains deduction you can claim at line 25400 of your
2023 income tax and benefit return is the lesser amount of lines 14, 31, and 165. You can, however, choose to claim less than
the maximum.
  Note O
  You may have claimed a capital gains deduction for other eligible capital gains amounts from 2021 to 2023. 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 157 of
this page).
 
  Calculate amount A:
  The amount from line k of Chart 2 of your 2021 Form T657 plus the amount of all capital gains deductions you have already
claimed in 2023 for this reserve
 
  Calculate amount B:
  The amount of capital gains deductions you claimed for other gains (not the reserve) from 2021 to 2023 minus the
maximum capital gains exemption increase allowed for other gains from 2021 to 2023 (if negative, use "0").
 
  After you calculate amounts A and B, add them and enter the result on line 157.
 
 
  Note 36
  You must also subtract from line 156 above, the amount from line 155 of Part 3n.
 
  Note 37
  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 (23)