Capital Gains (or Losses) in 2017
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1 T Protected B when completed Schedule 3 Capital Gains (or Losses) in 2017 For more information, see line 127 in the "General Income Tax and Benefit Guide", and Guide T4037, "Capital Gains". Attach a separate sheet of paper if you need more space. Attach a copy of this schedule to your return. Note: If you have a business investment loss, see line 217 in the guide S3 1 continue on next page
2 1. Qualified small business corporation shares (Report, in 3 on page 5 [below], publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares.) Number Name of corp. and class of shares (2) Proceeds of disposition (3) Adjusted cost base Total 106 Gain (or loss) S3 2
3 2. Qualified farm or fishing property Address or legal description Prov./Terr. Total 109 (2) Proceeds of disposition (3) Adjusted cost base Gain (or loss) S3 3 continue on next page
4 2. Qualified farm or fishing property (continued) Mortgage foreclosures and conditional sales repossessions Address or legal description Prov./Terr. Total 123 (2) Proceeds of disposition (3) Adjusted cost base Gain (or loss) S3 4
5 3. Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares (Report capital gains (or losses) shown on T5, T5013, T4PS, and T3 information slips on line 174 or line 176.) Number Name of fund/corp. and class of shares (2) Proceeds of disposition (3) Adjusted cost base Total 131 Gain (or loss) continue on next page 5000-S3 5
6 4. Real estate, depreciable property, and other properties (see page 13 [the next page] for a principal residence) Address or legal description Prov./Terr. (2) Proceeds of disposition (3) Adjusted cost base Total 136 Gain (or loss) S3 6
7 5. Bonds, debentures, promissory notes, and other similar properties Face value Maturity date Name of issuer (2) Proceeds of disposition (3) Adjusted cost base Total 151 Gain (or loss) S3 7 continue on next page
8 6. Other mortgage foreclosures and conditional sales repossessions Address or legal description Prov./Terr. (2) Proceeds of disposition (3) Adjusted cost base Total 154 Gain (or loss) S3 8
9 7. Personal-use property (provide a full description) (see page 13 [the next page] for a principal residence) (full description) (2) Proceeds of disposition (3) Adjusted cost base Gain only continue on next page 5000-S3 9
10 8. Listed personal property (LPP) (full description) (full description) (2) Proceeds of disposition (3) Adjusted cost base Subtract: unapplied LPP losses from other years Net gain only Note: You can only apply LPP losses against LPP gains S3 10
11 Add lines 107, 110, 124, 132, 138, 153, 155, 158, and 159. Enter this amount on line B below [on the next page]. Enter the amount from line A above [on the previous page]. Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property (for details, see Form T657) 173 Total of gains (or losses) of qualified properties and other properties = Capital gains deferral from qualifying dispositions of eligible small business corporation shares (included in number 3 on page 5 [on the previous page] ) 161 C Line B minus line C = D E A B 5000-S3 11 continue on next page
12 T5, T5013, and T4PS information slips Capital gains (or losses) T3 information slips Capital gains (or losses) Add lines D, F, and G. Capital loss from a reduction in your business investment loss = 178 F G H I Total of all gains (or losses) before reserves: line H minus line I 191 = J Reserves from line 6706 of Form T2017 (if negative, show it in brackets and subtract it) Total capital gains (or losses): line J plus line K 197 = Multiply the amount on line 197 by 50%. Enter the taxable capital gains Taxable on line 127 of your return. capital gains If it is a net capital loss, (or net capital loss) see line 127 in the guide. in = K L 5000-S3 12
13 Principal residence Complete this section if you disposed of a property (or properties) in 2017 for which you are claiming a principal residence exemption. In all cases you are required to complete Form T2091(IND), "Designation of a property as a principal residence by an individual", or Form T1255, "Designation of a Property as a Principal Residence by the Legal Representative of a Deceased Individual", whichever applies. Even if you do not sell your property you may have a deemed disposition that must be reported. For more information, see line 127 in the guide. If you were not a resident of Canada for the entire time you owned the designated property, your period of non-residence may reduce the amount of the principal residence exemption or eliminate it. For more information, contact us S3 13 continue on next page
14 Principal residence designation Tick the box that applies to your designation I designate the property described on Form T2091(IND) or Form T1255 to have been my principal residence for all years owned or for all years owned except one year, being a year in which I replaced my principal residence. 2 I designate the property described on Form T2091(IND) or Form T1255 to have been my principal residence for some, but not all, years owned. 3 I designate the properties described on Form T2091(IND) or Form T1255 to have been my principal residences for some or all of the years owned. See the privacy notice on your return S3 14
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