Protected B when completed
T1-2019 Schedule 3
Capital Gains (or Losses) in 2019
Complete this schedule and attach it to your return to report your capital gains (or losses) on line 12700 of your return.
For more information, see Guide T4037, Capital Gains. If you need more space, attach a separate sheet.
Note:
If you have a business investment
loss, see Guide T4037.
(1)
Year of
acquisition
(2)
Proceeds of
disposition
(3)
Adjusted cost
base
(4)
Outlays and
expenses (from
dispositions)
(5)
Gain (or loss)
(column 2 minus
columns 3 and 4)
1. Qualified small business
corporation shares
(If you realized a gain on a disposition, you may be able to claim a capital gains
deduction on line 25400 of your return.)
(Report, in section 3 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
10699
Total
10700
Gain (or loss)
2. Qualified farm or fishing
property
(If you realized a gain on a disposition, you may be able to claim a capital gains
deduction on line 25400 of your return.)
Address or legal description
Prov./Terr.
10999
Total
11000
Gain (or loss)
+
Mortgage foreclosures and
conditional sales repossessions –
address or legal description
Prov./Terr.
12399
Total
12400
Gain (or loss)
+
3. Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares,
and other shares
(Note: If you have capital gains (or losses) on your T5, T5013, T4PS, and T3 information slips,
report them on line 17400 or line 17600.)
Number
Name of fund/corp. and class of shares
13199
Total
13200
Gain (or loss)
+
4. Real estate, depreciable property, and other properties (see the next page for a principal residence)
Address or legal description
Prov./Terr.
13599
Total
13800
Gain (or loss)
+
5. Bonds, debentures, promissory notes, and other similar properties
Face value Maturity date
Name of issuer
15199
Total
15300
Gain (or loss)
+
6. Other mortgage foreclosures and conditional sales repossessions
Address or legal description
Prov./Terr.
15499
Total
15500
Gain (or loss)
+
7. Personal-use property
(provide a full description) (see the next page for a principal residence)
15800
Gain only
+
8. Listed personal property (LPP)
(provide a full description)
Note: You can apply LPP
losses only against LPP gains.
Subtract: unapplied LPP losses from other years
15900
Net gain only
+
A
Total of gains (or losses) of qualified
properties and other properties
Add lines 10700, 11000, 12400, 13200, 13800, 15300, 15500,
15800, and 15900. Enter this amount on line B on the next page.
=
Continue on the next page.
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Protected B when completed
B
Enter the amount from line A on the previous page.
16100
C
Capital gains deferral from qualifying dispositions of eligible small business corporation shares
(included on line 13200 in item 3 on the previous page)
D
Line B minus line C
=
17400
E
T5, T5013, and T4PS information slips – Capital gains (or losses)
+
17600
F
T3 information slips – Capital gains (or losses)
+
G
Add lines D, E, and F
=
17800
H
Capital loss from a reduction in your business investment loss
19100
I
Total of all gains (or losses) before reserves: line G minus line H
=
19200
J
Reserves from line 67060 of Form T2017 (if negative, show it in brackets and subtract it)
+
19700
K
Total capital gains (or losses): line I plus line J
=
19900
Taxable capital gains
(or net capital loss) in 2019
Multiply the amount on line 19700 by 50%. If the result is
positive, enter it on line 12700 of your return. If negative (loss),
read the instructions below.
=
If the result is negative (loss) do not report the amount on line 12700 of your return (the loss will show on your latest notice of
assessment or reassessment). This helps you keep track of your net capital losses, which you may be able to use to reduce
your taxable capital gains of other years.
If you have a net capital loss in 2019 and would like to apply it against taxable capital gains you reported on your 2016, 2017,
or 2018 return, get and complete Form T1A, Request for Loss Carryback.
You can carry forward your net capital losses indefinitely and apply them against your taxable capital gains in the future.
Principal residence
Complete this section if you disposed of a property (or properties) in 2019 that you are claiming a principal residence
exemption for.
In all cases, you have to get and 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 you must report. A deemed disposition occurs
when you are considered to have disposed of property, even though you did not actually sell it. For example, a deemed
disposition may occur when you change how you use your principal residence, such as:
you change all or part of your principal residence to a rental or business operation
you change all or part of your rental or business operation to a principal residence
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, call the CRA at
1-800-959-8281.
Principal residence designation
Tick the box that applies to your designation.
17900
1
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 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.
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