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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)