Schedule 3

To enter information in this section, go to the Schedule 3 details form, check the box labeled "Small Business Corporation Shares" under the section entitled "Capital Gains (or Losses) Eligible for the Capital Gains Deduction" and enter appropriate details in the itemized transaction area.

To enter information in this section, go to the Schedule 3 details form, check the box labeled "Farming Property" ,"Fishing Property" or "Mortgage Foreclosures and Conditional Sales Reposessions" under the section entitled "Capital Gains (or Losses) Eligible for the Capital Gains Deduction" and enter appropriate details in the itemized transaction area.

Enter the amount of farming or fishing income eligible for the capital gains deduction on line 173 of Schedule 3. Refer to CRA for more information.

To enter information in this section, go to the Schedule 3 details form, check the box labeled "Publicly Traded Shares, Mutual Fund Units, Deferral of Eligible Small Business Corporation Shares, and Other Shares" under the section entitled "Ineligible Capital Gains (or Losses)" and enter appropriate details in the itemized transaction area.

If you have capital gains deferral of eligible small business corporation shares included here, enter the amount of gain or loss in box 161 on Schedule 3.

To enter information in this section, go to the Schedule 3 details form, check the box labeled "Real Estate & Depreciable Property" under the section entitled "Ineligible Capital Gains (or Losses)" and enter appropriate details in the itemized transaction area.

To enter information in this section, go to the Schedule 3 details form, check the box labeled "Bonds, Debentures, Promissory Notes, and Other Properties" under the section entitled "Ineligible Capital Gains (or Losses)" and enter appropriate details in the itemized transaction area.

To enter information in this section, go to the Schedule 3 details form, check the box labeled "Mortgage Foreclosures and Conditional Sales Repossessions" under the section entitled "Ineligible Capital Gains (or Losses)" and enter appropriate details in the itemized transaction area.

To enter information in this section, go to the Schedule 3 details form, check the box labeled "Personal Use Property" under the section entitled "Ineligible Capital Gains (or Losses)" and enter appropriate details in the itemized transaction area.

To enter information in this section, go to the Schedule 3 details form, check the box labeled "Listed Personal Property" under the section entitled "Ineligible Capital Gains (or Losses)" and enter appropriate details in the itemized transaction area.