In box C of the RL-25 slip (see courtesy translation RL-25-T), enter the net amount of capital gains (or losses) on the disposition of qualified farm or fishing property or qualified small business corporation shares that was allocated to the employee who is a beneficiary of the profit-sharing plan. This is the amount used to calculate the capital gains deduction on qualified property in the personal income tax return (TP-1-V).

Enter a minus sign (−) before any amount that is a capital loss.

If the amount entered in box C includes capital gains (or losses) on the disposition of qualified farm or fishing property, enter “C-1” in one of the blank boxes, followed by the corresponding amount of capital gains (or losses).

If the amount entered in box C includes capital gains (or losses) on the disposition of qualified small business corporation shares, enter “C-2” in one of the blank boxes, followed by the corresponding amount of capital gains (or losses).

If the amount entered in box C includes capital gains (or losses) allocated before June 25, 2024, enter “C-3” in a blank box, followed by the amount of the capital gains (or losses). 

If the amount entered in box C includes capital gains (or losses) allocated after June 24, 2024, enter “C-4” in a blank box, followed by the amount of the capital gains (or losses).