T3-Schedule 1A - 在线填写并自动计算/完成CRA税务表格

T3 -

2024

Capital Gains on Gifts of Certain Capital Property

Protected B when completed
Schedule 1A

Enter the tax year in the box above.

Use this schedule to calculate the capital gains on gifts of capital property made to a qualified donee, if the property is any of the following:

• 在指定证券交易所上市的股份，债务义务或权利;

• 互惠基金公司的股本的份额;互惠基金信托单位;

• 共同基金信托单位;

• 订明的债务责任;

• 在相关分类基金信托中的权益; 或

生态敏感的土地（包括契约，地役权，或在魁北克土地上，实际奴役或根据拟
议变更，在符合某些条件的情况下为个人奴役）。

使用本附表的第1部分报告第1期间（2024年1月1日至6月24日）赠与的资本收益。
使用本附表的第2部分报告第2期间（2024年6月25日至12月31日）赠与的资本收益。

如果是没有任何优势的礼物，礼物上实现的资本收益全额获包合率为零。但是，如果有一个优势，只有
部分资本收益获列入率为零。其余的包含率50 ％。欲了解更多信息，请参阅小册子P113的礼品及所得税。

包含率为零可适用于公司股本换股后所获得的任何资本收益。参见P113小册子，了解符合条件
的条件。如果交换的财产是合伙权益（合伙中规定的利益除外），需要进行特殊的计算以确定
资本收益是多少。这一数额应直接在附表3的第17400行报告。有关这一计算的更多信息，见小册
子P113。

如果捐赠财产包括在流动股类物业的捐赠当时是一个合格的受赠人，在那个时候你有一个起征点尊重
的流量通过股份类别物业，你可能会被其他资本产权主体的处置率为50％包含有一个额外的资本收益。

有关可能适用于本表所述的某些资本财产赠与的条件的信息，包括术语定义和在赠与涉及股本或合伙权益交换的情况下
计算资本收益的特殊计算方法，请参阅Pamphlet P113，礼品和所得税。

T3 SCH 1A E (24)

Page 1 of 3

Protected B when completed

Part 1
Period 1: Gifts made on or before June 24, 2024

将此表包含在信托的回报中。将所有收据附加到此表。如果您需要更多空间，请附上一张单独的纸。

公开交易的股份和权利、
其他股份、独立基金单位和
互惠基金单位

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses

5
Gain
(column 2 minus

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate

8
Gain to be reported
on the T3SCH1

编号

Name of fund or corporation
and class of shares

(from dispositions)

columns 3 and 4)

(column 5 x
column 6 divided by
column 2)

（5栏减去柱
）

总额

1541

总额

1542

1 (Note 1)

Bonds and debentures that are publicly traded
and other properties (including certified
ecologically sensitive land)

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses

5
Gain
(column 2 minus

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate

8
Gain to be reported
on the T3SCH1

Face value

Maturity date

Name of issuer

(column 5 x
column 6 divided by
column 2)

（5栏减去柱
）

总额

1551

总额

1552

2 (Note 2)

Certified ecologically sensitive land including
a covenant, an easement, or, for land in Quebec,
a real servitude, or under certain conditions,
a personal servitude)

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses
(from dispositions)

5
Gain
(column 2 minus
columns 3 and 4)

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate
(column 5 x
column 6 divided by
column 2)

8
Gain to be reported
on the T3SCH1
(column 5 minus
column 7)

Address or legal description of land

总额

1561

总额

1562

3 (Note 3)

Total gains eligible for 0% inclusion rate (total of lines 1542, 1552, and 1562 of column 7 in Period 1 of Part 1).

Enter this amount under Period 1 on line 20 of Part 3 of Section 1 of T3SCH1.

Note 1: Include the amounts from line 1542 of column 7 and line 1 of column 8 in the total on line 3 of Period 1 of Part 1 of Section 1 of T3SCH1.

Note 2: Include the amounts from line 1552 of column 7 and line 2 of column 8 in the total on line 4 of Period 1 of Part 1 of Section 1 of T3SCH1.

Note 3: Include the amounts from line 1562 of column 7 and line 3 of column 8 in the total on line 5 of Period 1 of Part 1 of Section 1 of T3SCH1.

T3 SCH 1A E (24)

Page 2 of 3

Protected B when completed

Part 2
Period 2: Gifts made on or after June 25, 2024

公开交易的股份和权利、
其他股份、独立基金单位和
互惠基金单位

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses

5
Gain
(column 2 minus

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate

8
Gain to be reported
on the T3SCH1

编号

Name of fund or corporation
and class of shares

(from dispositions)

columns 3 and 4)

(column 5 x
column 6 divided by
column 2)

（5栏减去柱
）

总额

1511

总额

1512

1 (Note 4)

Bonds and debentures that are publicly traded
and other properties (including certified
ecologically sensitive land)

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses

5
Gain
(column 2 minus

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate

8
Gain to be reported
on the T3SCH1

Face value

Maturity date

Name of issuer

(column 5 x
column 6 divided by
column 2)

（5栏减去柱
）

总额

1521

总额

1522

2 (Note 5)

Certified ecologically sensitive land including
a covenant, an easement, or, for land in Quebec,
a real servitude, or under certain conditions,
a personal servitude)

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses
(from dispositions)

5
Gain
(column 2 minus
columns 3 and 4)

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate
(column 5 x
column 6 divided by
column 2)

8
Gain to be reported
on the T3SCH1
(column 5 minus
column 7)

Address or legal description of land

总额

1531

总额

1532

3 (Note 6)

Total gains eligible for 0% inclusion rate (total of lines 1512, 1522, and 1532 of column 7 in Period 2 of Part 2).

Enter this amount under Period 2 on line 20 of Part 3 of Section 1 of T3CH1.

Note 4: Include the amounts from line 1512 of column 7 and line 1 of column 8 in the total on line 3 of Period 2 of Part 2 of Section 1 of T3SCH1.

Note 5: Include the amounts from line 1522 of column 7 and line 2 of column 8 in the total on line 4 of Period 2 of Part 2 of Section 1 of T3SCH1.

Note 6: Include the amounts from line 1532 of column 7 and line 3 of column 8 in the total on line 5 of Period 2 of Part 2 of Section 1 of T3SCH1.

参见你的T1第4页上的隐私声明。

T3 SCH 1A E (24)

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