Common menu bar links

Chart 1 - Reporting capital gains (or losses) and other amounts from information slips

The following chart explains how to report capital (or losses) reported on 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 also 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 433 of Form T2209, Federal Foreign Tax Credits, and use it to calculate your foreign tax credit.	Line 176
	Box 26, Other income - If there is an asterisk in this box, the "Footnotes" area may show that all or part of the amount is income from eligible capital property or qualified farm or fishing property. This amount is eligible for the capital gains deduction.	Line 173	See note 2
	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: qualified small business corporation shares; or qualified farm or fishing property.	Line 107 Line 110	See note 1 See note 1
	Box 37, Insurance segregated fund capital losses	Line 176	See note 3
	Box 42, Amount resulting in cost base adjustment	N/A	See note 6
T4PS	Box 34, Capital gains or losses	Line 174	See note 4
T5	Box 18, Capital gains dividends	Line 174
T5013 or T5013A
	Box 70, Capital gains (losses)	Line 174
	Box 70-17, Farming or fishing income eligible for the capital gains deduction from the disposition of eligible capital property that is QFP or qualified fishing property	Line 173	See note 1 See note 2
	Boxes 71 to 71-8, Capital gains reserves - These are your 2011 capital gains reserves from the partnership.	N/A	See note 5

Notes

These amounts are eligible for the capital gains deduction.
Complete line 173 if you want to claim a capital gains deduction.
If this is your only entry on line 176, put brackets around the amount. If it is not your only entry, subtract it from the total of all other amounts you enter on line 176.
If the amount is in brackets, it is a capital loss. If you have a capital loss and it is your only entry on line 174, put brackets around it. Otherwise, subtract the amount from the total of all other amounts you enter on line 174.
Enter any reserve on Form T2017, Summary of Reserves on Dispositions of Capital Property. The instruction provided with the T5013 slip should indicate where to enter the amounts on Form T2017.
For details, see Identical properties.