Flow-through entities

This section provides information on the types of investments that are considered flow-through entities and how to calculate the capital gain and loss resulting from the disposition of shares of, or interests in, a flow-through entity.

The information in this section also applies if, for the 1994 tax year, you filed Form T664, Election to Report a Capital Gain on Property Owned at the End of February 22, 1994, for your shares of, or interest in, a flow-through entity. In addition, if you have any remaining unused exempt capital gains balance (ECGB), this section provides detailed information on how it can be used.


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