If you are a fisher or a farmer, you may be eligible for the deductions listed below. You may also require information on the instalment payments you must make each year and how to report gains from the disposal of incorporeal capital property.

• Disposition of Incorporeal Capital Property
• Instalment Payments – Fishers and Farmers

Deductions

To learn about the deductions for fishers and farmers, see:

• Capital Gains Deduction
• Non-Capital Losses from Other Years