You may be a partner in a partnership and receive a T5013 slip, Statement of Partnership Income. If the partnership has a capital gain, it will allocate part of that gain to you. The gain will show on the partnership's financial statements or on your T5013 slip.
You cannot have a capital loss when you sell depreciable property. However, you may have a terminal loss. For an explanation of terminal losses, go to Column 5 – Proceeds of disposition in the year.
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