Summary of Reserves on Dispositions of Capital Property T2017

Complete this form if you are an individual (other than a trust) who is reporting a reserve claimed on your 2022 income tax and benefit return or claiming a reserve on dispositions of capital property (including gifts of certain securities) in 2023.

To determine if you are eligible to claim a reserve in 2023, see the section "Claiming a reserve" in Guide T4037, Capital Gains. The information on the last page this form explains how to calculate a capital gains reserve.

Attach a completed copy of this form to your 2023 income tax and benefit return.


Part 1 - Dispositions of capital property after November 12, 1981
A. Dispositions of qualified farm or fishing property (QFFP)
 
Amount of 2022 reserve for dispositions of QFFP to your child after 2013 and before April 21, 2015 (line 66840 of Form T2017 for 2022)  66815  1 
Amount of 2023 reserve for dispositions of QFFP to your child after 2014, and before April 21, 2015  66840 -  2 
Line 1 minus line 2 (if negative, show in brackets) =    3 
Amount of 2022 reserve for dispositions of QFFP to your child after April 20, 2015, and all other dispositions of QFFP after 2018
(line 66844 of Form T2017 for 2022)		  66843  4 
Amount of 2023 reserve for dispositions of QFFP to your child after April 20, 2015, and all other dispositions of QFFP after 2019  66844 -  5 
Line 4 minus line 5 (if negative, show in brackets) =   +  6 
Line 3 plus line 6 (if negative, show in brackets) =  7 
 
Complete line 66848 only if you are reporting or claiming reserves at line 66815, line 66840, or both for at least two dispositions of QFFP which originated in more than one of the years, 2014 or 2015.
 
Enter the amount of the most recent reserves claimed on line 66840.
(If you are reporting/claiming reserves for more than two dispositions at lines 66815 and/or 66840, provide a breakdown of the amounts of each reserve on a separate sheet of paper and attach it to this form.)		  66848  8 
Tick the checkbox if there was an entry in field 66848 on form T2017 of your return for tax year 2022.  
                 
B. Dispositions of qualified small business corporation shares (QSBCS)
 
Amount of 2022 reserve for dispositions of QSBCS to your child after 2013, and all other dispositions of QSBCS after 2018
(line 66850 of Form T2017 for 2022)		  66883  9 
Amount of 2023 reserve for dispositions of QSBCS to your child after 2014, and all other dispositions of QSBCS after 2019  66850 -  10 
Line 9 minus line 10 (if negative, show in brackets) =   +  11 
Line 7 plus line 11 (if negative, show in brackets) =  12 
 
Complete line 66905 only if you are reporting or claiming reserves at line 66883, line 66850, or both for at least two dispositions of QSBCS that originated in more than one year after 2013.
 
Enter the amount of the most recent reserves claimed on line 66850.
(If you are reporting/claiming reserves from more than two dispositions at lines 66883 and/or 66850, provide a breakdown of the amounts of each reserve on a separate sheet of paper and attach it to this form.)		  66905  13 
 
 
2

Part 1 - Dispositions of capital property after November 12, 1981 (continued)
C. Dispositions of property (other than QFFP and QSBCS) to your child
Amount from line 12 of the previous page  14 
 
Amount of 2022 reserve for dispositions to your child after 2013, of family farm or fishing property other than QFFP and of shares of capital stock of a small business corporation other than QSBCS
(line 66920 of Form T2017 for 2022).		 66910  15 
Amount of 2023 reserve for dispositions to your child after 2014, of family farm or fishing property other than QFFP and of shares of capital stock of a small business corporation other than QSBCS 66920 -  16 
Line 15 minus line 16 (if negative, show in brackets) =   +  17 
 
D. Dispositions of property other than dispositions described in A, B, and C above
 
Amount of 2022 reserve for dispositions of property after 2018, other than dispositions listed on lines 66815, 66843, 66883, and 66910
(line 66990 of Form T2017 for 2022)		  66960  18 
Amount of 2023 reserve for dispositions of property after 2019, other than dispositions listed on lines 66840, 66844, 66850, and 66920  66990 -  19 
Line 18 minus line 19 (if negative, show in brackets)   =   +  20 
 
Add lines 14, 17 and 20 (if negative, show in brackets)   =  21 
                 

Part 2 - Dispositions of capital property before November 13, 1981
                 
Complete line 67030 only if you disposed of property before November 13, 1981, you have reported this reserve over the past 42 years, and you still have an amount to include in income.

Enter the amount of 2022 reserve for dispositions before November 13, 1981 (as reported in 2022)		  67030 +  22 
Line 21 plus line 22.
Enter this amount on line 19200 of Schedule 3 (if negative, show in brackets)		  67060 =  23