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Alified small business corporation shares (QSBCS) in 2025 You are reporting an amount from a 2024 reserve in 2025 from the disposition of QFFP or QSBCS For definitions of qualified farm or fishing property and qualified small business corporation shares, see Guide T4037, Capital Gains. Notes: You must be a resident of Canada throughout 2025 to be eligible to claim the capital gains deduction. For the purpose of this deduction, you are deemed to be a resident throughout 2025 if you were a res.

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