You may be able to claim an additional deduction if you calculated one of the following using the 33.33% rate instead of the 50% one):

• the security option deduction (for securities other than donated securities) (line 297, point 2);
• the deduction for shares received in exchange for mining property (line 297, point 17);
• the deduction for a single payment that includes a share received from an employer (line 297, point 26).

The additional deduction increases the 33.33% deductions on line 297 (points 2, 17 and 26), resulting in a total deduction equal to 50% of the following amounts, up to a maximum of $250,000:

• the part of the taxable benefit that is related to a security option but is not related to a donation for which you claimed the additional deduction for donated securities on line 297;
• the proceeds of disposition of a share you received from an employer or shares received in exchange for mining property included in your income.

To calculate the additional deduction, complete Part I of Schedule G.

You can get Schedule G by:

• printing it from the Income Tax Return, Schedules and Guide page;
• using our online ordering service;
• contacting us.