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Protected B when completed
 
 
Part 3e – 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 2017 on dispositions of qualified farm or fishing property (QFFP) or qualified small
business corporation shares (QSBCS) in 2016.
 
  Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2016 . . . . . . . 65  
   
     
  Capital gains deductions from previous years (line k of Chart 2 on the last page) . . . . . . 66  
  Capital gains deduction available for QFFP and/or QSBCS disposed of in 2016 included  
  in your 2017 income (line 65 minus line 66; if negative, enter "0") (see note 11 below). . . = 67
  Line B of Form T2017. If this amount is negative, enter in
  brackets. (see note 12 below) . . . . . . . . . . . . . . . . . . . . . . . . . . 68  
  Line D of Form T2017. If this amount is negative, enter in
  brackets. (see note 13 below) . . . . . . . . . . . . . . . . . . . . . . . . . . + 69  
  Line 68 plus line 69. Taxable capital gains from a
reserve on QFFP and/or QSBCS disposed of in 2016
 
  included in your 2017 income (if negative, enter "0") . . . . . . . = x 1/2 70
 
  Enter the lesser of lines 67 and 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
  Enter the amount from the last line you completed of lines 38, 47, 56, and 64. If you did not complete Part 3a, 3b,
  3c, or 3d, enter "0". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . + 72
  Add lines 71 and 72. Total amount of capital gains included in your 2017 income that is eligible for the  
  capital gains deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 73
     
  Notes
11. You must also subtract from line 65 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, and line 64 of Part 3d.
12. If line B of your Form T2017 includes a reserve(s) from a disposition(s) of QFFP, QFP, or QXP in any year other than 2016,
remove that part from the amount you enter here.
13. If line D of your Form T2017 includes a reserve(s) from a disposition(s) of QSBCS in any year other than 2016, remove that
part from the amount you enter here.
  If you are reporting a reserve in 2017 from the disposition of QFFP in 2016, and each of line 14 from Part 1, line 31 from Part 2, and line 73
is greater than or equal to than line 67, complete Part 3f.
  If you are not reporting a reserve in 2017 income from the disposition of QFFP in 2016, you did not dispose of QFFP or QSBCS in 2017,
and you are not bringing a reserve into 2017 income for any disposition after 2016, the maximum amount you can enter on line 254 of your
2017 return is the lesser of line 14, line 31, and line 73. You can, however, choose to claim less than the maximum.
    254