Chart 1 - Reporting capital gains (or losses) and other amounts from information slips

This chart explains how and where to report capital gains (or losses) and other amounts which are reported on information slips. Please read the instructions on the back of your slips to ensure that you claim all deductions and credits that you may be entitled to.
Type of slip Description of amounts to report Line on Schedule 3 Other information
T3 Box 21, Capital gains  - This is your total capital gain from a trust. Report the difference between this amount and the amount in box 30.

The "Footnotes" area may also show that all or part of the amount in box 21 is non-business income for foreign tax credit purposes. Enter the footnoted amount on line 433 of Form T2209, Federal Foreign Tax Credits, and use it to calculate your foreign tax credit.
Line 176
T3 Box 30, Capital gains eligible for deduction - If there is an amount in this box, the "Footnotes" area will show that all or part of your gain is from dispositions of:
  • qualified small business corporation shares
  • qualified farm or fishing property
Line 107

Line 110
T3 Box 37, Insurance segregated fund capital losses Line 176 See note 1
T3 Box 42, Amount resulting in cost base adjustment N/A See note 4
T4PS Box 34, Capital gains or losses Line 174 See note 2
T5 Box 18, Capital gains dividends Line 174
T5013 Box 151, Capital gains (losses) Line 174
T5013 Box 153, Qualified small business corporation shares (QSBCS) capital gains amount eligible for the capital gains exemption Line 107
T5013 Box 154, Qualified farm or fishing property (QFFP) capital gains amount eligible for the capital gains exemption Line 110
T5013 Box 155, Capital gains (losses) from QFFP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction Line 124
T5013 Boxes 152, 163, 165, 166, and 222 to 225, Capital gains reserves -  These are your capital gains reserves from the partnership. N/A See note 3
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