Transfers of property to your spouse or common-law partner or to a trust for your spouse or common-law partner.Property included in capital cost allowance Class 14.1.Eligible small business corporation shares.Capital gains deferral for investment in small business.Property you inherit or receive as a gift.Chart 3 – Calculating the revised adjusted cost base (ACB) of capital property (other than a flow-through entity).Chart 2 – Calculating the revised adjusted cost base (ACB) of a flow-through entity.Property for which you filed Form T664 or T664(Seniors).Chapter 3 – Special rules and other transactions.Chart 1 – Reporting capital gains (or losses) and other amounts from information slips.
Other mortgage foreclosures and conditional sales repossessions.Treasury bills (T-bills) and stripped bonds.Bonds, debentures, promissory notes, crypto-assets, and other similar properties.Real estate, depreciable property, and other properties.Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares.Qualified small business corporation shares (QSBCS).What happens if you have a capital loss?.What happens if you have a capital gain?.When do you report a capital gain or loss?.Disposing of personal-use property (including your principal residence).When do you have a capital gain or loss?.If you are a non-resident, emigrant, or new resident of Canada, go to Individuals – Leaving or entering Canada and non-residents and refer to the section that applies to your situation. AgriStability and AgriInvest Program participants from Quebec will continue to use Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income. Guide RC4060 is applicable to AgriStability and AgriInvest Program participants in Ontario, Alberta, Saskatchewan, and Prince Edward Island while Guide RC4408 applies to AgriStability and AgriInvest participants in British Columbia, Manitoba, New Brunswick, Nova Scotia, Newfoundland and Labrador, and the Yukon. RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide.RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide.T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.If you are a farmer and you sold property included in capital cost allowance Class 14.1 (was eligible capital property before January 1, 2017) that is qualified farm or fishing property or farmland in 2022 that includes your principal residence, see the following guides: See Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares. If you sell units, shares, or securities for which you were issued an information slip, you will have to report a capital gain or loss.
2022 federal capital gains tax brackets how to#
See Chart 1 – Reporting capital gains (or losses) and other amounts from information slips to find out how to report these amounts. If your only capital gains or losses are those shown on information slips (T3, T4PS, T5, or T5013), and you did not file Form T664 or T664(Seniors), Election to Report a Capital Gain on Property Owned at the End of February 22, 1994, you do not have to read the entire guide. Use Schedule 3, Capital Gains (or Losses) to calculate and report your taxable capital gains or net capital loss. You generally have a capital gain or loss whenever you sell, or are considered to have sold, capital property. The most common income tax situations are explained in this guide. Use this guide to get information on capital gains or capital losses in 2022.
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