New additional information codes for capital gains (and losses) (codes B-2, B-3, C-3 and C-4)

On June 25, 2024, the capital gains inclusion rate for individuals increased from 50% to 66.7% on the portion of capital gains exceeding $250,000 in a given year.

Consequently, if the amount entered in box B of the RL-25 slip includes capital gains (or losses) allocated to an employee who is a beneficiary of a profit-sharing plan: 

• before June 25, 2024, enter “B-2” in a blank box, followed by the amount of the capital gains (or losses);
• after June 24, 2024, enter “B-3” in a blank box, followed by the amount of the capital gains (or losses).

In addition, if the amount entered in box C includes capital gains (or losses) allocated to an employee who is a beneficiary of a profit-sharing plan:

• before June 25, 2024, enter “C-3” in a blank box, followed by the amount of the capital gains (or losses);
• after June 24, 2024, enter “C-4” in a blank box, followed by the amount of the capital gains (or losses).

For more information about:

• the amounts to enter in boxes B and C of the RL-25 slip, see RL-25 Slip – Box B and RL-25 Slip – Box C.
• the increase to the capital gains inclusion rate, see Capital Gains Inclusion Rate Increase.