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Box 21 on the T3 for 2024 is just the sum of the amounts in boxes 52 and 53. You need to put whatever it is in Box 21 in either 52 or 53 for it to transfer to Schedule 3. It doesn't matter which, as they are both taxed at a 50% rate, but for some reason using just box 53 seems to work better for people.

 

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