Line 12700 - Taxable capital gains
Note: Line 12700 was line 127 before tax year 2019.
- What's new
What's new for capital gains
- Calculating and reporting
How to calculate your capital gains and losses, and complete line 12700 and schedule 3 of your return.
- Capital losses and deductions
You may be able to reduce your taxable income by claiming capital losses, deferrals, reserves and the cumulative capital gains deduction.
- Shares, funds and other units
Publicly-traded shares, bonds, mutual fund and trust units, stock options, flow-through entities, and identical properties.
- Capital gains (or losses) from information slips
How to report your capital gains (or losses) from T3, T4PS, T5, T5008 and T5013 information slips.
- Principal residence and other real estate
Designation, change of use and disposition of a principal residence, which can be a house, apartment, cottage, mobile home or houseboat.
- Transfers of capital property
Transfers to a spouse or common-law partner, or to a trust, corporation or partnership.
- Capital gains and losses from business and partnerships
Information for individuals whose capital gain or loss arises from a business or partnership.
- Gifts of shares, stock options, and other capital property
Donations of Canadian cultural property, ecologically sensitive land, and other capital property such as bonds, shares or stock options.
- Transfers of a small business, family farm or fishing corporation (Bill C-208)
Requirements for affidavits and valuations and how to submit them to the CRA.
Questions and Answers about capital gains.
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