Self-employed

The 2024 T3 now has box 52 & box 53 due to the new capital gains rate that was supposed to apply to Capital Gains after June 24, 2024. Even though the new capital gains rate is not going into effect this year, the boxes are still there and need to be filled in.

You can enter the sum of 52 & 53 into the box 53 and leave box 52 as zero. The new capital gains rate is not going into effect this year, so both periods are taxed at the same one-half (50%) rate.