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?.
Forms and publications
Related topics
Report a problem or mistake on this page
- Date modified: