Which capital gains are eligible for the capital gains deduction?
The capital gains deduction can be applied against taxable capital gains included in 2022 income that arose from:
- dispositions of qualified small business corporation shares
- dispositions of qualified farm or fishing property
- reserves brought into income in 2022, from either of the above
Note
Any capital gains from the disposition of these properties while you were a non-resident of Canada are not eligible for the capital gains deduction unless you meet the requirements explained in the section Who is eligible to claim the capital gains deduction?.
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