Exempt capital gains balance (ECGB)

When you filed Form T664 for your shares of, or interest in, a flow-through entity, the elected capital gain you reported created an ECGB for that entity.  

Note

Generally, your ECGB expired after 2004. If you did not use all of your ECGB by the end of 2004, you can add the unused balance to the adjusted cost base of your shares of, or interest in, the flow-through entity.

For information on the sale of this kind of property, see Disposing of your shares of, or interest in, a flow-through entity.

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