Chart 1 – Reporting capital gains (or losses) and other amounts from information slips
|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 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 43300 of Form T2209, Federal Foreign Tax Credits, and use it to calculate your foreign tax credit.
|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:
|T3||Box 37, Insurance segregated fund capital losses||Line 17600||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 17400||See note 2|
|T5||Box 18, Capital gains dividends||Line 17400|
|T5013||Box 151, Capital gains (losses)||Line 17400|
|T5013||Box 153, Qualified smallbusiness corporation shares (QSBCS) capital gains (losses) amount eligible for the capital gains exemption||Line 10700|
|T5013||Box 154, Qualified farm or fishing property (QFFP) capital gains (losses) amount eligible for the capital gains exemption||Line 11000|
|T5013||Box 155, Capital gains (losses) from QFFP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction||Line 12400|
|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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