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Protected B when completed
 
Part 1 – Calculating your annual gains limit for 2018
 
 
  Total net capital gains (or losses): total of lines 107, 110, and 124 of Schedule 3 plus
  lines C and D of Form T2017 (if the amount is a loss, show it in brackets) . . . . . . . . . . . . . 1  
  Total taxable capital gains (or losses): Amount from line 1  x 1/2 . . . . . . . = 2  
  Farming/fishing incomes eligible for the capital gains deduction (line 173 on Schedule 3) + 3  
  Eligible taxable capital gains or losses (line 2 plus line 3 (if negative, enter "0")) . . . . . . . . = 4  
  Total taxable capital gains or net capital losses from line 199 of Schedule 3  
  (if the amount is a loss, show it in brackets) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5  
  Amount from line 176 on Schedule 3 (if negative, enter "0")  x 1/2 . . . . . . 6  
  Line 5 minus line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 7  
  Enter the amount from line 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . + 8  
  Line 7 plus line 8 (if the amount is a loss, enter "0") . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 9  
  2018 eligible taxable capital gains (enter the amount from line 4 or 9, whichever is  
  less; if line 10 is zero, you cannot claim a capital gains deduction for 2018) . . . . . . . . . . 10
 
  Net capital losses of other years deducted in 2018 (line 253 of
  your 2018 return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a  
   
  Net capital losses of other years applied against net  
  non-eligible taxable capital gains in 2018  
  (line 10 of Chart A of Form T936 for 2018) . . . . . . . . . . . . . . b  
  Net capital losses of other years (line a minus line b;  
  if negative, enter "0") . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 11  
  Allowable business investment losses (line 217 of your 2018 return) . . . . . . . . . . . . . . . . + 12  
  Line 11 plus line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 13
  Annual gains limit for 2018 (line 10 minus line 13 (if negative, enter "0")) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 14
 
  If line 14 is zero, do not complete the rest of this form, because you cannot claim a capital gains deduction for 2018.
 
 
 
Part 2 – Calculating your cumulative gains limit for 2018
 
 
  Total taxable capital gains reported after 1984 and before 1992
  (line 127 of your returns for these years). Do not include reserves reported
  on property disposed of before 1985 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15  
  1992 and 1993 eligible taxable capital gains (line 3 in Part 1 of Form T657 or Form T657A  
  for 1992 and 1993) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . + 16  
  1994 eligible taxable capital gains (line 5 in Part 1 of Form T657 or T657A for 1994) . . . + 17  
  1995 eligible taxable capital gains (line 7 in Part 1 of Form T657 or line 3  
  of Form T657A for 1995) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . + 18  
  1996 to 1999 eligible taxable capital gains (line 8 in Part 1 of Form T657 for those years) + 19  
  2000 eligible taxable capital gains (line 7 in Part 1 of Form T657 for 2000) . . . . . . . . . . . + 20  
  2001 eligible taxable capital gains (line 8 in Part 1 of Form T657 for 2001) . . . . . . . . . . . + 21  
  2002 to 2017 eligible taxable capital gains (line 10 in Part 1 of Form T657)  
  for those years). For 2018 and later years (line 8 in Part 1 of Form T657) . . . . . . . . . . + 22  
  Cumulative eligible taxable capital gains (total of lines 15 to 22) . . . . . . . . . . . . . . . . . . . = 23
  Allowable capital losses claimed in 1985 (amount shown in brackets on line 127 of your
  1985 return; maximum of $2,000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24  
  Allowable business investment losses claimed after 1984 and before 2018 (line 217 on  
  your 1985 to 2017 returns) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . + 25  
  Net capital losses of other years claimed after 1984 and before 2018 (enter the total of  
  amounts in column G of Chart 1 on the last page) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . + 26  
  Total losses used to calculate your annual gains limit for 2018  
  (from line 13 of Part 1 above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . + 27  
  Cumulative net investment loss to December 31, 2018  
  (line C in Part 3 of Form T936 for 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . + 28  
  Total capital gains deductions claimed after 1984 and before 2018  
  (line 254 on your 1985 to 2017 returns) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . + 29  
  Total of lines 24 to 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 30
  Cumulative gains limit for 2018 (line 23 minus line 30 (if negative, enter "0")) . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 31
 
  If line 31 is zero, do not complete the rest of this form, because you cannot claim a capital gains deduction for 2018.