Yes...You will report the disposition and the resulting capital gain on your 2014 return. However, as the proceeds were not paid in the year, you will claim a capital gains reserve to spread the gain over the 4 year period . For more info, please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/127/gns/cptlgn/rsr...
