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Federal capital gains inclusion rate – proposal upheld until January 1, 2026

SUPPLEMENTAL BOXES ON T3 AND QUEBEC RL-16 SLIPS

A communication has been sent to all policyholders on the inclusion of some federal changes in their T3 and Quebec RL-16 tax slips.

What you need to know

The federal capital gains inclusion rate for 2024 is one-half, which means that half of a capital gain is taxable before January 1, 2026. The Federal government planned to increase the taxable portion of capital gains from one-half to two-thirds in June 2024. This change is now delayed until January 1, 2026.

The 2024 T3 and Quebec RL-16 slips have supplemental boxes used to identify Period 1 (January 1 to June 24, 2024) and Period 2 (June 25 to December 31, 2024). This information is provided in accordance with CRA guidance on T3 slips instructions and Revenu Québec guidance on RL-16 tax slips instructions.

T3 tax slips Quebec RL-16 tax slips
Box 21 (Capital Gains) Box 37 (Insurance Segregated Fund Net Capital losses) Box A (Net Capital Gains/(Losses))
Supplemental boxes:

  • Box 52 for Period 1
  • Box 53 for Period 2
Supplemental boxes:

  • Box 58 for Period 1
  • Box 59 for Period 2
Supplemental boxes:

  • Box A-5 for Period 1
  • Box A-6 for Period 2

They can see more information about the boxes on the back of their tax slips.

Should you have any further questions, please do not hesitate to contact your financial and/or tax advisor or the Canada Revenue Agency (CRA) and/or Revenu Québec websites for more details.

DISCLAIMER: THIS IS FOR YOUR INFORMATION ONLY. NOT INTENDED AS INVESTMENT, LEGAL OR TAX OR ANY OTHER ADVICE. PLEASE CONSULT A QUALIFIED ADVISOR TO OBTAIN INDEPENDENT ADVICE SPECIFIC TO YOUR CIRCUMSTANCES.

Published on: March 13, 2025

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P.O. Box 4241, Station A
Toronto, ON M5W 5R3

416-883-5000 . Telephone
1-800-846-5970 . Toll free
[email protected]

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