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Protected B when completed
Answer the questions below by ticking the corresponding Yes or No box.
 
 
If you disposed of qualified farm or fishing property (QFFP) or qualified small business corporation shares (QSBCS)
in 2023, and you are not reporting a reserve claimed in a previous year, begin at Part 3o.
 
Are you reporting a reserve in 2023 on dispositions of qualified farm property (QFP), qualified
 fishing property (QXP), or QSBCS to your child in 2013? Yes  No Part 3a 
 
 
Are you reporting a reserve in 2023 on dispositions of QFFP or QSBCS to your child in 2014? Yes  No Part 3b 
 
Are you reporting a reserve in 2023 on dispositions of QFFP or QSBCS to your child in 2015? Yes  No Part 3c 
 
Are you reporting a reserve in 2023 on dispositions of QFFP to your child after April 20, 2015  
and before 2016? Yes  No Part 3d 
 
Are you reporting a reserve in 2023 on dispositions of QFFP or QSBCS to your child in 2016? Yes  No Part 3e 
 
Are you reporting a reserve in 2023 on dispositions of QFFP to your child in 2016? Yes  No Part 3f 
 
Are you reporting a reserve in 2023 on dispositions of QFFP or QSBC to your child in 2017? Yes  No Part 3g 
 
Are you reporting a reserve in 2023 on dispositions of QFFP to your child in 2017? Yes  No Part 3h 
 
Are you reporting a reserve in 2022 on dispositions of QFFP or QSBCS to your child in 2018? Yes  No Part 3i 
 
Are you reporting a reserve in 2023 on dispositions of QFFP to your child in 2018? Yes  No Part 3j 
 
Are you reporting a reserve in 2023 on dispositions of QFFP or QSBCS in 2019? Yes  No Part 3k 
 
Are you reporting a reserve in 2023 on dispositions of QFFP in 2019? Yes  No Part 3l 
 
Are you reporting a reserve in 2023 on dispositions of QFFP or QSBCS in 2020? Yes  No Part 3m 
 
Are you reporting a reserve in 2023 on dispositions of QFFP in 2020? Yes  No Part 3n 
 
Are you reporting a reserve in 2022 on dispositions of QFFP or QSBCS in 2021? Yes  No Part 3o 
 
Are you reporting a reserve in 2023 on dispositions of QFFP in 2021? Yes  No Part 3p 
 
Did you dispose of QFFP or QSBCS in 2022? Yes  No Part 3q 
 
Did you dispose of QFFP in 2023? Yes  No Part 3r 
 
T657 E (23)