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Complete this schedule if the trust is a personal trust designating net taxable capital gains (see reverse) to a beneficiary who is an individual or a trust, to determine the amount that is eligible for the beneficiary's capital gains deduction. Eligible capital gains include only gains from dispositions, or deemed dispositions, of qualified farm or fishing property (QFFP), or qualified small business corporation shares (QSBCS). Part 1 Trust's annual gains limit for the year Eligible c.

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