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Line 127 - Capital gains

You may have a capital gain or capital loss when you sell or transfer capital property. Some common types of capital property include land, buildings, shares, bonds, fund and trust units.

What's new

Changes for the 2006 tax year that are specific to capital gains, including income tax changes that have been announced, but are currently not law.

Topics for Capital gains

Calculating and reporting
How to calculate your capital gains and losses, and complete line 127 and schedule 3 of your return.		 Capital losses and deductions
You may be able to reduce your taxable income by claiming capital losses, deferrals, reserves and the cumulative capital gains deduction.
Shares, funds and other units
Publicly-traded shares, bonds, mutual fund and trust units, stock options, flow-through entities, and identical properties.		 Capital gains (or losses) from information slips
How to report your capital gains (or losses) from T3, T4PS, T5, T5008, T5013 and T5013A information slips.
Principal residence and other real estate
Designation, change of use and disposition of a principal residence, which can be a house, apartment, cottage, mobile home or houseboat.		 Transfers of capital property
Transfers to a spouse or common-law partner, or to a trust, corporation or partnership.
Capital gains and losses from business and partnerships
Information for individuals whose capital gain or loss arises from a business or partnership.		 Gifts of shares, stock options, and other capital property
Donations of Canadian cultural property, ecologically sensitive land, and other capital property such as bonds, shares or stock options.

Note
You cannot file your income tax return using Telefile if you are reporting capital gains (or losses) on Schedule 3, Capital gains (or losses).

Frequently asked questions about capital gains.

Forms and Publications

Forms and publications you may need for capital gains.

Related topics

Date Modified: 2007-08-31

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