If you are reporting, on line 139 of your return, a capital gain you realized on the disposition of shares disposed of as part of a qualifying business transfer, you may be eligible for a maximum deduction of up to $10 million, provided the conditions are met. This deduction is the same as the one you are claiming on line 25395 of your 2025 federal income tax return. With your Québec return, enclose a copy of all documents you sent the Canada Revenue Agency in respect of this deduction.

To learn more, see guide IN-120-V, Capital Gains and Losses.