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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（信托除外），正在报告您的2022所得税和收益申报表中的准备金，
或在2023年处置资本财产（包括某些证券的礼物）时要求准备金，请填写此表。
确定是否您有资格在2023年申请准备金，请参阅指南T4037，资本收益中的“申领
准备金”。表格背面的信息说明了如何计算资本收益准备金。
将完成这种形式的副本你2023所得税和效益纳税申报单。
 
Part 1 – Dispositions of capital property after November 12, 1981
 
 
A. Dispositions of qualified farm or fishing property (QFFP)
 
Amount of 2022 reserve for dispositions of QFFP to your child after 2013  
and before April 21, 2015 (line 66840 of Form T2017 for 2022)   66815  1
Amount of 2023 reserve for dispositions of QFFP to your child after 2014  
and before April 21, 2015   66840 –  2
Line 1 minus line 2 (if negative, show the amount in brackets)   = ►  3
Amount of 2022 reserve for dispositions of QFFP to your child
after April 20, 2015, and all other dispositions of QFFP after 2018		  
(line 66844 of Form T2017 for 2022)   66843  4
Amount of 2023 reserve for dispositions of QFFP to your child
after April 20, 2015, and all other dispositions of QFFP after 2019   66844 –  5
Line 4 minus line 5 (if negative, show the amount in brackets) = ► +  6
Line 3 plus line 6 (if negative, show the amount in brackets)   =  7
 
Complete line 66848 only if you are reporting or claiming reserves at line 66815, line 66840, or
both for at least two dispositions of QFFP which originated in both 2014 and 2015.
 
Enter the amount of the most recent reserves claimed on line 66840.
(If you are reporting or claiming reserves for more than two dispositions at
lines 66815, 66840, or both, provide a breakdown of the amounts of each
reserve on a separate sheet of paper and attach it to this form.)   66848  8
 
B.合格的小企业法人股的处置（QSBCS）
 
Amount of 2022 reserve for dispositions of QSBCS to your child
after 2013, and all other dispositions of QSBCS after 2018		  
(line 66850 of Form T2017 for 2022)   66883  9
Amount of 2023 reserve for dispositions of QSBCS to your child  
after 2014, and all other dispositions of QSBCS after 2019   66850 –  10
Line 9 minus line 10 (if negative, show the amount in brackets) = ► +  11
Line 7 plus line 11 (if negative, show the amount in brackets)   =  12
 
Complete line 66905 only if you are reporting or claiming reserves at line 66883, line 66850, or
both for at least two dispositions of QSBCS that originated in more than one year after 2013.
 
Enter the amount of the most recent reserves claimed on line 66850. (If
you are reporting or claiming reserves from more than two dispositions at
lines 66883, 66850, or both, provide a breakdown of the amounts of each		  
reserve on a separate sheet of paper and attach it to this form.)   66905  13
 
T2017 E (23) 版权所有 © 2014 AdvTax Page 1 of 3
Protected B when completed
 
 
C. Dispositions of property (other than QFFP and QSBCS) to your child
 
Amount from line 12 of the previous page    14
Amount of 2022 reserve for dispositions to your child after 2013, of family
farm or fishing property other than QFFP and of shares of capital stock of
a small business corporation other than QSBCS
(line 66920 of Form T2017 for 2022)   66910  15
Amount of 2023 reserve for dispositions to your child after 2014, of family
farm or fishing property other than QFFP and of shares of capital stock of
a small business corporation other than QSBCS   66920 –  16
Line 15 minus line 16 (if negative, show the amount in brackets)     = ► +  17
 
D. Dispositions of property other than dispositions described in A, B, and C above
 
Amount of 2022 reserve for dispositions of property after 2018, other than
dispositions listed on lines 66883, and 66910 (line 66990 of Form T2017
for 2022)   66960  18
Amount of 2023 reserve for dispositions of property after 2019, other than
dispositions listed on lines 66844, 66850, and 66920   66990 –  19
Line 18 minus line 19 (if negative, show the amount in brackets)     = ► +  20
 
Add lines 14, 17 and 20 (if negative, show the amount in brackets).   =  21
 
 
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 42 years, and you still have an amount to include in income.
Enter the amount of 2022 reserve for dispositions before November 13, 1981 (as reported in 2022). 67030 +  22
 
Line 21 plus line 22
Enter this amount on line 19200 of Schedule 3
Total reserve to be 		  
(if negative, show the amount in brackets). included in income  67060 =  23
 
 
   
T2017 E (23) Page 2 of 3

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2023，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 property, family fishing property, and small business corporation shares disposed to your child
  You can claim a reserve up to a maximum of nine years. Your reserve in each 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 in each 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 (23) Page 3 of 3