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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)