T657(Part 3e-3h) - 在线填写并自动计算/完成CRA税务表格

Protected B when completed

Part 3d – Calculating your capital gains deduction on qualified farm or

fishing property, and qualified small business corporation shares

Complete this part if you are reporting a reserve in 2023 on dispositions of qualified farm or fishing property (QFFP) or qualified
small business corporation shares (QSBCS) to your child in 2016.

Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2016

Capital gains deductions from previous years

(line k of Chart 2 on the last page) (see note D below)

–

Capital gains deduction available for QFFP and/or QSBCS disposed of in
2016 included in your 2023 income (line 56 minus line 57; if negative,

enter "0") (see note 8 below)

►

Line 6 of Form T2017. If this amount is negative,

enter in brackets. (see note 9 below)

Line 11 of Form T2017. If this amount is negative,

enter in brackets. (see note 10 below)

Line 59 plus line 60. Taxable capital gains from a
reserve on QFFP and/or QSBCS disposed of in

2016 included in your 2023 income (if negative, enter "0")

x 1/2

►

Enter the amount from line 58 or 61, whichever is less.

Enter the amount from the last line you completed of lines 38, 47, and 55.

If you did not complete Part 3a, 3b, or 3c enter "0".

Add lines 62 and 63. Total amount of capital gains included in your 2023 income that is eligible for

the capital gains deduction.

If you are reporting a reserve in 2023 from the disposition of QFFP in 2016 and each of line 14 from Part 1, line 31 from Part 2,
and line 64 is greater than or equal to line 58, complete Part 3e.

If you are not reporting a reserve in 2023 income from the disposition of QFFP in 2016, you did not dispose of QFFP or
QSBCS in 2023, and you are not bringing a reserve into 2023 income for any disposition after 2016, the maximum capital
gains deduction you can claim on line 25400 of your 2023 income tax and benefit return is the lesser amount of lines 14, 31,
and 64. You can, however, choose to claim less than the maximum.

25400

Note D

You may have claimed a capital gains deduction for other eligible capital gains amounts from 2016 to 2022. If so, use the
amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form (line 57 of
this page).

Calculate amount A:

The amount from line k of Chart 2 of your 2016 Form T657 plus the amount of all capital gains deductions you have already
claimed from 2016 to 2022, for this reserve.

Calculate amount B:

The amount of capital gains deductions you claimed for other gains (not the reserve) from 2016 to 2022 minus the maximum
capital gains exemption increase allowed for other gains from 2016 to 2022 (if negative, use "0").

After you calculate amounts A and B, add them and enter the result on line 57.

Note 8

You must also subtract from line 56 above, the amount from the last line you completed of line 38 of Part 3a, line 47 of
Part 3b, and line 55 of Part 3c.

Note 9

If line 6 of your Form T2017 includes a reserve(s) from a disposition(s) of QFFP, QFP, or QXP in any year other than 2016,
remove that part from the amount you enter here.

Note 10

If line 11 of your Form T2017 includes a reserve(s) from a disposition(s) of QSBCS in any year other than 2016, remove that
part from the amount you enter here.

Protected B when completed

Part 3e – Calculating your capital gains deduction on qualified farm or

fishing property

Complete this part only if you meet the following conditions:

•

you are reporting a reserve in 2023 from the disposition of qualified farm or fishing property (QFFP) to your child in 2016

•

each of lines 14, 31, and 64 are all greater than or equal to the amount on line 58 of Part 3d

Note

For 2016, there is an additional $87,912 to the capital gains deduction limit that can only be used after your cumulative capital
gains deduction of $412,088 has been used up. This additional amount does not apply to dispositions of qualified small
business corporation shares.

Maximum capital gains deduction for QFFP disposed of in 2016

Capital gains deductions from previous years

(line k of Chart 2 on the last page) (see note E below)

–

Capital gains deduction available for QFFP disposed of in 2016 included
in your 2023 income (line 65 minus line 66; if negative, enter "0")

(see note 11 below)

►

Line 6 of Form T2017. If this amount is negative,

enter in brackets. (see note 12 below)

x 1/2

►

Enter the amount from line 67 or 68, whichever is less.

Enter the amount from line 64 of Part 3d.

Line 69 plus line 70

Enter the amount from line 68 or 71, whichever is less. Total amount of capital gains included in

your 2023 income that is eligible for the capital gains deduction.

If you did not dispose of QFFP or QSBCS in 2023 and you are not bringing a reserve into 2023 income for any disposition
after 2016, the maximum capital gains deduction you can claim at line 25400 of your 2023 income tax and benefit return is the
lesser amount of lines 14, 31, and 72. You can, however, choose to claim less than the maximum.

25400

Note E

Calculate amount A:

The amount from line k of Chart 2 of your 2016 Form T657 plus the amount of all capital gains deductions you have already
claimed from 2016 to 2022 for this reserve.

Calculate amount B:

After you calculate amounts A and B, add them and enter the result on line 66.

Note 11

You must also subtract from line 65 above, the amount from line 64 of Part 3d.

Note 12

If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2016, remove that part from
the amount you enter here.

Protected B when completed

Part 3f – Calculating your capital gains deduction on qualified farm or

fishing property and qualified small business corporation shares

Complete this part if you are reporting a reserve in 2023 on dispositions of qualified farm or fishing property (QFFP) or qualified
small business corporation shares (QSBCS) to your child in 2017.

Maximum capital gains deduction for QFFP and/or QSBCS disposed of in 2017

Capital gains deductions from previous years

(line k of Chart 2 on the last page) (see note F below)

–

Capital gains deduction available for QFFP and/or QSBCS disposed of in
2017 included in your 2023 income

(line 73 minus line 74; if negative, enter "0") (see note 13 below)

►

Line 6 of Form T2017. If this amount is negative,

enter in brackets. (see note 14 below)

Line 11 of Form T2017. If this amount is negative,

enter in brackets. (see note 15 below)

Line 76 plus line 77. Taxable capital gains from a
reserve on QFFP and/or QSBCS disposed of in 2017

included in your 2023 income (if negative, enter "0")

x 1/2

►

Enter the amount from line 75 or 78, whichever is less.

Enter the amount from the last line you completed of lines 38, 47, 55, 64, and 72. If you did not

complete Part 3a, 3b, 3c, 3d, or 3e, enter "0".

Add lines 79 and 80. Total amount of capital gains included in your 2023 income that is eligible for

the capital gains deduction.

If you are reporting a reserve in 2023 from a disposition of QFFP in 2017 and each of line 14 from Part 1, line 31 from
Part 2, and line 81 is greater than or equal to line 75, complete Part 3g.

If you are not reporting a reserve in 2023 income from the disposition of QFFP in 2017, you did not dispose of QFFP or
QSBCS in 2023, and you are not bringing a reserve into 2023 income from any disposition after 2017, the maximum capital
gains deduction you can claim on line 25400 of your 2023 income tax and benefit return is the lesser amount of
lines 14, 31, and 81. You can, however, choose to claim less than the maximum.

25400

Note F

You may have claimed a capital gains deduction for other eligible capital gains amounts from 2017 to 2022. If so, use the
amount you calculate with the following instructions instead of the amount on line k of Chart 2 of this T657 form (line 74 of
this page).

Calculate amount A:

The amount from line k of Chart 2 of your 2017 Form T657 plus the amount of all capital gains deductions you have already
claimed in 2022 for this reserve.

Calculate amount B:

The amount of capital gains deductions you claimed for other gains (not the reserve) from 2017 to 2022 minus the maximum
capital gains exemption increase allowed for other gains from 2017 to 2022 (if negative, use "0").

After you calculate amounts A and B, add them and enter the result on line 74.

Note 13

You must also subtract from line 73 above, the amount from the last line you completed of line 38 of Part 3a, line 47 of
Part 3b, line 55 of Part 3c, line 64 of Part 3d, and line 72 of Part 3e.

Note 14

If line 6 of your Form T2017 includes a reserve(s) from a disposition(s) of QFFP, QFP, or QXP in any year other than 2017,
remove that part from the amount you enter here.

Note 15

If line 11 of your Form T2017 includes a reserve(s) from a disposition(s) of QSBCS in any year other than 2017, remove that
part from the amount you enter here.

Protected B when completed

Part 3g – Calculating your capital gains deduction on qualified farm or

fishing property

Complete this part only if:

•

you disposed of qualified farm or fishing property (QFFP) to your child in 2017

•

each of lines 14, 31, and 81 are all greater than or equal to the amount on line 75 of Part 3f

Note

For 2017, there is an additional $82,142 to the capital gains deduction limit that can only be used after your cumulative
capital gains deduction of $417,858 has been used up. This additional amount does not apply to dispositions of qualified
small business corporation shares (QSBCS).

Maximum capital gains deduction for QFFP disposed of in 2017

Capital gains deductions from previous years

(line k of Chart 2 on the last page) (see note G below)

–

Capital gains deduction available for QFFP disposed of in 2017 included
in your 2023 income (line 82 minus line 83; if negative, enter "0")

(see note 16 below)

►

Line 6 of Form T2017. If this amount is negative,

enter in brackets. (see note 17 below)

x 1/2

►

Enter the amount from line 84 or 85, whichever is less.

Enter the amount from line 81 of Part 3f.

Line 86 plus line 87

Enter the amount from line 85 or 88, whichever is less. Total amount of capital gains included in

your 2023 income that is eligible for the capital gains deduction.

If you did not dispose of QFFP or QSBCS in 2023 and are not bringing a reserve into 2023 income for any disposition
after 2017, the maximum capital gains deduction you can claim at line 25400 of your 2023 income tax and benefit return is the
lesser amount of lines 14, 31, and 89. You can, however, choose to claim less than the maximum.

25400

Note G

Calculate amount A:

The amount from line k of Chart 2 of your 2017 Form T657 plus the amount of all capital gains deductions you have already
claimed in 2022 for this reserve.

Calculate amount B:

After you calculate amounts A and B, add them and enter the result on line 83.

Note 16

You must also subtract from line 82 above, the amount from line 81 of Part 3f.

Note 17

If line 6 of your Form T2017 includes a reserve from a disposition of QFFP in any year other than 2017, remove that part from
the amount you enter here.