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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 property and qualified 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 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 eligible capital property Information on dispositions that may include goodwill, trademarks, milk quotas and fishing licences.