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Flag Canada Revenue
Agency		   加拿大税务局 Protected B when completed
资本财产处置准备金摘要
如果您是个人（非信托），并计划在2024年报告资本财产处置（包括某些证券的赠与）储备，请填写此表。
如果您在2023年纳税申报单上申报了储备金，或者在2024年6月25日之前发生的2024年处置中申报
了储备金，请填写“期间1”部分。如果您在2024年6月24日之后发生的处置中申报了储备金，
请填写“期间2”部分。有关更多信息，请参阅指南T4037《资本利得》中的“申报储备金”。
此表第3页的信息解释了如何计算资本利得储备。
将完成这种形式的副本你2024所得税和效益纳税申报单。
 
Period 1 – Reserves on dispositions of capital property before June 25, 2024
 
Part 1 – Dispositions of capital property after November 12, 1981
 
 
A. Dispositions of qualified farm or fishing property (QFFP)
 
Amount of 2023 reserve for dispositions of QFFP to your child after 2014 and before  
April 21, 2015 (line 66840 of Form T2017 for 2023) 66815  1
Amount of 2023 reserve for dispositions of QFFP to your child
after April 20, 2015, and all other dispositions of QFFP after 2019		  
(line 66844 of Form T2017 for 2023) 66843  2
Amount of 2024 reserve for dispositions of QFFP
to your child after 2015, and all other dispositions
of QFFP after 2020 and before June 25, 2024		  
other than a qualifying business transfer (QBT)    3
Amount of 2024 reserve for dispositions of QFFP
under a QBT before June 25, 2024 66831 +  4
 
Line 3 plus line 4 66844 = ►  5
Line 2 minus line 5 (if negative, show in brackets) = ► +  6
Line 1 plus line 6 (if negative, show in brackets)   =  7
 
Complete line 66848 only if you are reporting or claiming reserves on line 66815 for dispositions
of QFFP which originated in 2015. If you are reporting or claiming reserves for more than two
dispositions on line 66815 provide a breakdown of the amounts of each reserve on a separate
sheet of paper and attach it to this form.
 
Enter the amount of the most recent reserves claimed on line 66815. 66848  8
 
T2017 E (24) 版权所有 © 2014 AdvTax Page 1 of 4 Canada Logo
Protected B when completed
 
Part 1 – Dispositions of capital property after November 12, 1981 (continued)
B. Dispositions of qualified small business corporation shares (QSBCS)
 
Amount from line 7 of the previous page    9
 
Amount of 2023 reserve for dispositions of QSBCS to your child
after 2014, and all other dispositions of QSBCS after 2019		  
(line 66850 of Form T2017 for 2023) 66883  10
Amount of 2024 reserve for dispositions of
QSBCS to your child after 2015 and all other
dispositions of QSBCS other than a QBT
after 2020 and before June 25, 2024    11
Amount of 2024 reserve for dispositions of
QSBCS under a QBT before June 25, 2024 66833 +  12
 
Line 11 plus line 12 66850 = ► –  13
Line 10 minus line 13 (if negative, show in brackets) = ► +  14
Line 9 plus line 14 (if negative, show in brackets)   =  15
 
Complete line 66905 only if you are reporting or claiming reserves on line 66883, line 66850, or
both for at least two dispositions of QSBCS that originated in more than one year after 2014.
If you are reporting or claiming reserves from more than two dispositions, provide a breakdown of
the amounts of each reserve on a separate sheet of paper and attach it to this form.
 
Enter the amount of the most recent reserves claimed on line 66850. 66905  16
 
C. Dispositions of property (other than QFFP and QSBCS) to your child
 
Amount of 2023 reserve for dispositions of family farm or fishing property
to your child after 2014 (other than QFFP)
(line 66920 of Form T2017 for 2023) 66910  17
Amount of 2024 reserve for dispositions of family farm or fishing property
to your child (other than QFFP) after 2015 and before June 25, 2024 66920 –  18
Line 17 minus line 18 (if negative, show in brackets)   = ► +  19
 
D. Dispositions of property under a QBT (other than QFFP and QSBCS)
 
Amount of 2024 reserve for dispositions of property under a QBT (other than QFFP and QSBCS)  
before June 25, 2024. Enter this amount as negative. 66935 +  20
 
E. Dispositions of property other than dispositions described in A, B, C, and D above
 
Amount of 2023 reserve for dispositions of property after 2019, other
than dispositions listed on lines 66883, and 66910
(line 66990 of Form T2017 for 2023) 66960  21
Amount of 2024 reserve for dispositions of property after 2020 and
before June 25, 2024, other than dispositions listed on lines 66844,
66850, 66920, and 66935 66990 –  22
Line 21 minus line 22 (if negative, show in brackets)   = ► +  23
 
Add lines 15, 19, 20, and 23 (if negative, show in brackets).   =  24
 
T2017 E (24) Page 2 of 4
Protected B when completed
 
第2部分 - 1981年11月13日之前的资本财产处置
 
Complete line 67030 only if you disposed of property before November 13, 1981, you have
reported this reserve over the past 43 years, and you still have an amount to include in income.
Amount from line 24 of the previous page    25
Amount of 2023 reserve for dispositions before November 13, 1981 (as reported in 2023) 67030 +  26
Line 25 plus line 26
Enter this amount on line 19199 of Schedule 3 Period 1 reserve to be     
(if negative, show in brackets). included in income  67060 =  27
 
Period 2 — Reserves on dispositions of capital property after June 24, 2024
 
A. Dispositions of qualified farm or fishing property (QFFP)
Amount of 2024 reserve for dispositions of QFFP other than a QBT
after June 24, 2024    28
Amount of 2024 reserve for dispositions of QFFP under a QBT
after June 24, 2024 66835 +  29
Line 28 plus line 29 67055 = ► +  30
 
B. Dispositions of qualified small business corporation shares (QSBCS)
Amount of 2024 reserve for dispositions of QSBCS other than a QBT
after June 24, 2024    31
Amount of 2024 reserve for dispositions of QSBCS under a QBT
after June 24, 2024 66837 +  32
Line 31 plus line 32 67056 = ► +  33
 
C. Dispositions of property (other than QFFP and QSBCS) to your child
 
Amount of 2024 reserve for dispositions of family farm or fishing property to your child
(other than QFFP) after June 24, 2024 67057 +  34
 
D. Dispositions of property under a QBT (other than QFFP and QSBCS)
 
Amount of 2024 reserve for dispositions of property under a QBT (other than QFFP and QSBCS)  
after June 24, 2024 66839 +  35
 
E. Dispositions of property other than dispositions described in A, B, C, and D above
 
Amount of 2024 reserve for dispositions of property after June 24, 2024, other than dispositions
listed on lines 67055, 67056, 67057, and 66839 67058 +  36
 
Total of lines 30, 33, 34, 35, and 36  
Enter this amount as negative on line 19200 of Schedule 3. Period 2 reserve  67059 =  37
 
     
T2017 E (24) Page 3 of 4

Protected B when completed
 
你怎么计算的储备？
你可以要求在一个纳税年度的储备取决于当你出售该物业，物业类型出售。你不
有权利要求在一个纳税年度的最大储备（年份A）。然而，声称在以后的一年（年B ）不能超过
你要求索赔的，在过去一年的财产（年份A）。要确定你的最大储备为2024，使用下面的计算
适用于您。
 
  的
处置1981年11月12日后资本属性
  
  如果你出售物业1981年11月12日后，将取决于您使用的计算类型财产和处置。
  所有财产（家庭农场财产，家庭钓鱼财产，和小型企业出售法人股以外的时你的孩子，以及捐赠非合资格证券）
  你可以要求储备最多可达四年。你的储备，每年不能超过以下较小：
 
  年销售（A） 年出售后（B）  
  （i） 资本收益 x 年底后应付金额       第一年：60％ 第3年：20％    
  处置所得款项     80% 第二年：40％ 第四年：零    
     
  （ii） 资本收益 x   %   （输入适用的百分比）  
 
  Family farm or fishing property and small business corporation shares disposed of to your child, or disposition under
a QBT
 
  You can claim a reserve up to a maximum of nine years. Your reserve for the year cannot be more than the lesser of
the following:
 
  年销售（A） 年出售后（B）  
  （i） 资本收益 x 年底后应付金额       第一年：80％ 第四年：50％ 7年：20％    
  处置所得款项     90% 第二年：70％ 5年：40％ 第八年：10％    
      第3年：60％ 第六年：30％ 9年：零    
     
  （ii） 资本收益 x   %   （输入适用的百分比）  
 
  （例外的礼物以外）非合格的安全礼品一个合格的受赠人
  You can claim a reserve for any tax year ending within 60 months after the time you made the gift. However, you cannot claim
a reserve for a gift of non-qualifying securities for the year in which the donee disposes of the securities, or the security ceases
to be a non-qualifying security, or for any following year. Your reserve for the year cannot be more than the amount of the
capital gain you realized from the making of the gift.
 
  For gifts of non-qualifying securities, the reserve you can claim cannot be greater than the eligible amount of the gift.
 
 
 
处置的资本财产之前，1981年11月13日
  
 
  如果你卖的财产在1981年11月13日之前，使用下面的计算，以确定您的储备。你也应该使用计算
属性，您卖了，或者被认为是有卖的，1981年11月12日后，如果发生处置：
  • 在要约或1981年11月13日之前作出或订立或书面协议的条款下
  • 由于财产被盗，被毁，1981年11月13日之前或没收。
 
  资本收益 x 年底后应付金额  
  处置所得款项  
 
有关其他信息，以及早表格使用的术语定义，请参见指南T4037，资本收益。
 
参见你的T1第4页上的隐私声明。
 
T2017 E (24) Page 4 of 4