Capital gains and losses from a business or partnership
This section explains some of the special rules that may apply when a capital gain or loss arises from a business or partnership.
- Qualified farm or fishing property
Did you sell or transfer farmland, a building, or a fishing vessel or license?
- Purchase of replacement property
You may elect to postpone or defer reporting the capital gain, recapture of capital cost allowance, or business income from a disposition.
- Capital gains or losses from a Partnership
Did you receive a T5013 slip? Is the partnership eligible for the cumulative capital gains deduction?
- Disposing of property included in capital cost allowance Class 14.1
Information on dispositions that may include goodwill, trademarks, milk quotas and fishing licences.
Forms and publications
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