T657(Part 3a-3d) - 在线填写并自动计算/完成CRA税务表格

Protected B when completed

Part 3a – 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 small business corporation shares
(QSBCS), qualified farm property (QFP), or qualified fishing property (QXP) to your child in 2013.

Maximum capital gains deduction for QSBCS, QFP, and QXP disposed of

after 2007 and before 2014

Capital gains deductions from previous years

从往年的资本收益扣除（图2的最后一页上行K）

–

Deduction available for capital gains, from QSBC, QFP, or QXP disposed
of after 2007 and before 2014 included in your 2022 income

(line 32 minus line 33; if negative, enter "0")

►

Line 3 of Form T2017. If this amount is negative,

enter in brackets. (see note 1 below)

Line 11 of Form T2017. If this amount is negative,

enter in brackets. (see note 2 below)

Line 35 plus line 36. Taxable capital gains from a
reserve on QSBCS, QFP, or QXP disposed of
after 2007 and before 2014 and included in your 2022

income (if negative, enter "0")

x 1/2

►

Enter the amount from lines 34 or 37, whichever is less.

If you did not dispose of QFFP or QSBCS in 2022 and you are not bringing a reserve into 2022 income for any dispositions
after 2013, 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 from Part 1, 31 from Part 2, and 38. You can, however, choose to claim less than the maximum.

25400

Note A

You may have claimed a capital gains deduction for other eligible capital gains amounts beginning in the year this reserve
was first included in income, up 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 33 of this page).

Calculate amount A:

The amount from line k of Chart 2 of your Form T657 from the year of disposition when the reserve was first taken to 2021,
plus the amount of all capital gains deductions you have already claimed from the year of disposition to 2021 for this reserve.

Calculate amount B:

The amount of capital gains deductions you have claimed for other gains (not the reserve) from the year of disposition when
the reserve was first taken to 2021, minus the maximum capital gains exemption increase allowed for other gains since the
year of disposition when the reserve was first claimed, to the year the other gains are reported (if negative, use "0").

After you calculate amounts A and B, add them and enter the result on line 33.

Note 1

If line 3 of your Form T2017 includes a reserve from dispositions in 2014 and/or 2015 of QFFP, remove those parts from the
amount you enter here.

Note 2

If line 11 of your Form T2017 includes a reserve from dispositions after 2013 of QSBCS, remove those parts from the amount
you enter here.

T657 E (22)

Protected B when completed

Part 3b – 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) to your child in 2014.

Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2014

Capital gains deductions from previous years

从往年的资本收益扣除（图2的最后一页上行K）

–

Capital gains deduction available for QFFP and/or QSBCS disposed of
in 2014 included in your 2022 income (line 39 minus line 40; if negative,

enter "0") (see note 3 below)

►

Line 3 of Form T2017. If this amount is negative,

enter in brackets. (see note 4 below)

Line 11 of Form T2017. If this amount is negative,

enterin brackets. (see note 5 below)

Line 42 plus line 43. Taxable capital gains from a
reserve on QFFP and/or QSBCS disposed of in 2014

included in your 2022 income (if negative, enter "0")

x 1/2

►

Enter the amount from line 41 or 44, whichever is less.

Enter the amount from line 38 of Part 3a. If you did not complete Part 3a, enter "0".

Line 45 plus line 46. Total amount of capital gains included in your 2022 income that is eligible

for the capital gains deduction

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 2014, 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 from Part 1, 31 from Part 2, and 47. You can, however, choose to claim less than the maximum.

25400

Note B

You may have claimed a capital gains deduction for other eligible capital gains amounts from 2014 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 40 of
this page).

Calculate amount A:

The amount from line k of Chart 2 of your 2014 Form T657 plus the amount of all capital gains deductions you have already
claimed from 2014 to 2021 for this reserve.

Calculate amount B:

The amount of capital gains deductions you claimed for other gains (not the reserve) from 2014 to 2021, minus the maximum
capital gains exemption increase allowed for other gains from 2014 to the year the other gains are reported
(if negative, use "0").

After you calculate amounts A and B, add them and enter the result on line 40.

Note 3

If you completed Part 3a of this form, you must also subtract from line 39 above, the amount from line 38 of Part 3a.

Note 4

If line 3 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2014, remove that part from
the amount you enter here.

Note 5

If line 11 of your Form T2017 includes a reserve from a disposition of QSBCS in any year other than 2014, remove that part
from the amount you enter here.

T657 E (22)

Protected B when completed

Part 3c – 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) to your child in 2015.

Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2015

Capital gains deductions claimed from previous years

从往年的资本收益扣除（图2的最后一页上行K）

–

Capital gains deduction available for QFFP and/or QSBCS disposed of in
2015 included in your 2022 income (line 48 minus line 49; if negative,

enter "0") (see note 6 below)

►

Line 7 of Form T2017. If this amount is negative,

enter in brackets. (see note 7 below)

Line 11 of Form T2017. If this amount is negative,

enter in brackets. (see note 8 below)

Line 51 plus line 52. Taxable capital gains from a
reserve on QFFP and/or QSBCS disposed of in

2015 included in your 2022 income (if negative, enter "0")

x 1/2

►

Enter the amount from line 50 or 53, whichever is less.

Enter the amount from the last line you completed of lines 38 and 47.

If you did not complete Part 3a or 3b, enter "0".

Line 54 plus line 55. Total amount of capital gains included in your 2022 income that is eligible

for the capital gains deduction.

If you are reporting a reserve in 2022 from the disposition of QFFP after April 20, 2015, and before 2016, and each of line 14,
line 31, and line 56 is greater than or equal to line 50, complete Part 3d.

If you are not reporting a reserve in 2022 from the disposition of QFFP after April 20, 2015, and before 2016, not bringing a
reserve into 2022 income for any disposition of QFFP or QSBCS after 2015, and not disposing of QFFP or QSBCS 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 56. You can, however, choose to claim less than the maximum.

25400

Note C

You may have claimed a capital gains deduction for other eligible capital gains amounts from 2015 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 49 of
this page).

Calculate amount A:

The amount from line k of Chart 2 of your 2015 Form T657 plus the amount of all capital gains deductions you have already
claimed, from 2015 to 2021 for this reserve.

Calculate amount B:

The amount of capital gains deductions you claimed for other gains (not the reserve) from 2015 to 2021, minus the maximum
capital gains exemption increase allowed for other gains from 2015 to the year the other gains are reported
(if negative, use "0").

After you calculate amounts A and B, add them and enter the result on line 49.

Note 6

You must also subtract from line 48 above, the amount from the last line you completed of line 38 of Part 3a and line 47 of
Part 3b.

Note 7

If line 7 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2015, remove that part from
the amount you enter here.

Note 8

If line 11 of your Form T2017 includes a reserve from a disposition of QSBCS in any year other than 2015, remove that part
from the amount you enter here.

T657 E (22)

Protected B when completed

Part 3d – Calculating your capital gains deduction on qualified farm or

fishing property

Complete this part only if you meet the following conditions:

•

you are reporting a reserve in 2022 from the disposition of qualified farm or fishing property (QFFP) to your child after
April 20, 2015, and before 2016

•

each of lines 14, 31, and 56 are all greater than or equal to the amount on line 50 of Part 3c

Note

For this period, there is an additional $93,200 to the capital gains deduction limit that can only be used after your cumulative
capital gains deduction of $406,800 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 after

April 20, 2015, and before 2016

Capital gains deductions from previous years

(line k of Chart 2 on the last page) (see note D below)

–

Capital gains deduction available for QFFP disposed of after
April 20, 2015, and before 2016 included in your 2022 income

(line 57 minus line 58; if negative, enter "0") (see note 9 below)

►

Line 6 of Form T2017. If this amount is negative,

enter in brackets. (see note 10 below)

x 1/2

►

Enter the amount from line 59 or 60, whichever is less.

Enter the amount from line 56 of Part 3c.

Line 61 plus line 62

Enter the amount from line 60 or 63, whichever is less. Total amount of capital gains included in

your 2022 income that is eligible for the capital gains deduction.

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 2015, 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 64. You can, however, choose to claim less than the maximum.

25400

Note D

You may have claimed a capital gains deduction for other eligible capital gains amounts after April 20, 2015, 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 58 of this page).

Calculate amount A:

The amount from line k of Chart 2 of your 2016 Form T657 that only includes amounts claimed before April 21, 2015, plus the
amount of all capital gains deductions you have already claimed after April 20, 2015, and before 2016 in respect of this
reserve. Also, add to this amount the capital gains deductions you claimed after December 31, 2015, to 2021 for this reserve.

Calculate amount B:

The amount of capital gains deductions you claimed for other gains (not the reserve) after April 20, 2015, to 2021, minus the
maximum capital gains exemption increase allowed for other gains from 2015 to the year the other gains are reported
(if negative, use "0").

After you calculate amounts A and B, add them and enter the result on line 58.

Note 9

You must also subtract from line 57 above, the amount from line 56 of Part 3c.

Note 10

If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2015, remove that part from
the amount you enter here.

T657 E (22)