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Home收入税计算器

Canada Revenue
Agency		   加拿大税务局 Protected B when completed
2024
Calculation of Capital Gains Deduction
 
第1步 - 计算年度涨幅限制为2024
附表3行10684、10686和10688的总计（若为负数，则以括号显示）    1
（若为负数，则以括号显示）   +  2
 
附表3第10700、11000和12400行的总计（若为负数，则以括号显示）   +  3
合计第1至第3行（若为负数，则以括号显示）   =  4
 
T2017表格行30和33的总计   –  5
 
第4行减去第5行（如果为负数，则用括号显示）   =  6
 
纳入率    x               1/2  7
 
第6行乘以第7行的百分比 2024年符合条件的财产的    
（若为负数，输入"0"） 应税资本收益或损失总额   =  8
 
附表3行19900应税资本收益总额或净资本亏损  
（若为负数，则以括号显示）    9
 
附表3行17599和行17600金额合计  
（若为负数，则以括号显示）      x 1/2 =   –  10
 
第9行减去第10行   =  11
 
输入第8行或第11行较小者金额。 2024年符合条件的财产的    
如果第12行是“0”，则您不能申请2024年的资本收益扣除。 应税资本收益或损失总额    12
 
其他年度的净资本亏损扣除（行25300
您的2024年纳税申报单）    13
 
2024年净非合格应税资本收益  
（2024年表格T936表A行14）   –  14
 
其他年度调整后的净资本损失：  
第13行减去第14行（如果为负数，则输入“0”）   =  15
 
2024年纳税申报单行21700允许的商业投资损失。   +  16
 
行15加行16 年度收益限额的总损失   = ► –  17
 
第12行减去第17行（如果为负，输入“0”） 年度涨幅限制2024   =  18
 
T657 E (24) 版权所有 © 2014 AdvTax Canada Logo
Protected B when completed
 
第2步 - 计算的累计涨幅限制2024
 
198年后和1992年前报告的应税资本收益总额：
这些年的报税表行127总额
1985年之前    1
 
1992年和1993年符合条件的应课税资本收益（3号行在第1部分表格T657  
1992年和1993年）   +  2
 
1994 eligible taxable capital gains:  
Amount from line 5 in Part 1 of Form T657 or T657A for 1994   +  3
 
1995 eligible taxable capital gains:  
Amount from line 7 in Part 1 of Form T657 or line 3 of Form T657A for 1995   +  4
 
1996 to 1999 eligible taxable capital gains:  
Total amount from line 8 in Part 1 of Form T657 for these years   +  5
 
2000 eligible taxable capital gains:  
Amount from line 7 in Part 1 of Form T657 for 2000   +  6
 
2001 eligible taxable capital gains:  
Amount from line 8 in Part 1 of Form T657 for 2001   +  7
 
2002 to 2024 eligible taxable capital gains:
Total amount from line 10 in Part 1 of Form T657 for 2002 to 2017, line 8 in Part 1 of Form T657		  
for 2018 to 2023, and line 12 in Step 1 of Form T657 for 2024   +  8
 
合计第1至8行 Cumulative eligible taxable capital gains   =  9
Allowable capital losses claimed in 1985 shown in brackets
on line 127 of your 1985 return (最多2,000元）    10
 
Total allowable business investment losses claimed after 1984 and before 2024:
Total amount from line 217 of your returns for 1985 to 2018 and line 21700 of		  
your returns for 2019 to 2023   +  11
 
Total net capital losses of other years claimed after 1984 and before 2024:  
Total of amounts in column G in Chart 1   +  12
 
Total losses used to calculate your annual gains limit for 2024:  
Amount from line 17 in Step 1   +  13
 
Cumulative net investment loss to December 31, 2024:  
Amount from line C in Part 3 of Form T936 for 2024   +  14
 
Total capital gains deductions claimed after 1984 and before 2024:
Total amount from line 254 of your returns for 1985 to 2018 and line 25400		  
of your returns for 2019 to 2023   +  15
 
Add lines 10 to 15.   = ► –  16
 
Line 9 minus line 16 (if negative, enter "0")
If "0", you cannot claim a capital gains deduction for 2024		    
(do not complete the rest of this form). Cumulative gains limit for 2024   =  17
 
 
T657 E (24)
Protected B when completed
 
Step 3 – Determine which charts you need to complete
 
To determine which charts you need to complete, answer the questions below by ticking yes or no.
Note: If you disposed of qualified farm or fishing property (QFFP) or qualified small business corporation shares (QSBCS)
in 2024 and are not reporting a reserve claimed in a previous year, begin at Step 3b at the bottom of this page.
 
Step 3a – Are you reporting a reserve in 2024 on dispositions of...
 
...QFFP or QSBCS to your child in 2015?   Yes  No
...QFFP to your child after April 20, 2015, and before 2016?   Yes  No
 
...QFFP or QSBCS to your child in 2016?   Yes  No
...QFFP to your child in 2016?   Yes  No
 
...QFFP or QSBCS to your child in 2017?   Yes  No
...QFFP to your child in 2017?   Yes  No
 
...QFFP or QSBCS to your child in 2018?   Yes  No
...QFFP to your child in 2018?   Yes  No
 
...QFFP or QSBCS to your child in 2019?   Yes  No
...QFFP to your child in 2019?   Yes  No
 
...QFFP or QSBCS in 2020, or an amount included in box 30 of a 2024 T3 slip and the footnote
area indicates that the property was disposed of in 2020?   Yes  No
...QFFP in 2020, or an amount included in box 30 of a 2024 T3 slip and the footnote area indicates
that the property was disposed of in 2020?   Yes  No
 
...QFFP or QSBCS in 2021, or an amount included in box 30 of a 2024 T3 slip and the footnote
area indicates that the property was disposed of in 2021?   Yes  No
...QFFP in 2021, or an amount included in box 30 of a 2024 T3 slip and the footnote area indicates
that the property was disposed of in 2021?   Yes  No
 
...QFFP or QSBCS in 2022, or an amount included in box 30 of a 2024 T3 slip and the footnote
area indicates that the property was disposed of in 2022?   Yes  No
...QFFP in 2022, or an amount included in box 30 of a 2024 T3 slip and the footnote area indicates
that the property was disposed of in 2022?   Yes  No
 
...QFFP or QSBCS in 2023, or an amount included in box 30 of a 2024 T3 slip and the footnote
area indicates that the property was disposed of in 2023?   Yes  No
...QFFP in 2023, or an amount included in box 30 of a 2024 T3 slip and the footnote area indicates
that the property was disposed of in 2023?   Yes  No
 
Step 3b – Did you dispose of...
 
...QFFP or QSBCS (including designations of taxable capital gains distributed by a trust) in 2024
before June 25, 2024 (Period 1)?   Yes  No
...QFFP or QSBCS (including designations of taxable capital gains distributed by a trust) in 2024
after June 24, 2024 (Period 2)?   Yes  No
 
T657 E (24)