In box B of the RL-25 slip (see courtesy translation RL-25-T), enter the net amount of Canadian and foreign capital gains (or losses) that was allocated to the employee who is a beneficiary of the profit-sharing plan. Do not include the capital gains (or losses) amount entered in box C of the RL-25 slip that is used to calculate the capital gains deduction on qualified property. Enter a minus sign (−) before any amount that is a capital loss.

If the amount entered in box B includes capital gains (or losses) allocated before June 25, 2024, enter “B-2” in a blank box, followed by the amount of the capital gains (or losses). 

If the amount entered in box B includes capital gains (or losses) allocated after June 24, 2024, enter “B-3” in a blank box, followed by the amount of the capital gains (or losses).

Foreign capital gains (or losses)

The amount entered in box B includes capital gains (or losses) allocated to the employee who is a beneficiary of the profit-sharing plan. It must be entered in Canadian dollars.

If the amount entered in box B includes foreign capital gains for which income tax must be entered in box H of the RL-25 slip, enter “B-1” in one of the blank boxes, followed by the corresponding amount of foreign capital gains.