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ELECTION BY AN EMIGRANT TO REPORT DEEMED
Do not use this area
DISPOSITIONS OF PROPERTY AND ANY RESULTING
CAPITAL GAIN OR LOSS
Use this form if you are an individual, other than a trust, who ceased at any time in
the year to be a resident of Canada, and you want to elect under subparagraph
128.1(4)(d) of the Income Tax Act to recognize the deemed disposition of any of the
following property:
real property in Canada, Canadian resource property, or timber resource
property; or
capital property used in, eligible capital property in respect of, or property
described in the inventory of a business you carried on through a permanent
establishment in Canada at the time you ceased to be a resident of Canada.
File one copy of this election and attach it to your tax return for the year in which you ceased to be resident in Canada.
Complete Schedule 3 of your Canadian income tax return and whichever of forms T657, T657A, and T936 apply to your situation to
calculate and report the capital gain or loss from the elected deemed dispositions. Include the schedule or forms with your tax return
for the year in which you ceased to be resident in Canada.
Full name (print)
Present address
Address while resident in Canada
(year, month, day)
Canadian social insurance number
Date Canadian
residence ceased
Details of property to which this election applies
Fair market value at date Canadian
Adjusted
Description
residence ceased
cost base
$
$
Attach a sheet of paper if you need more space.
CERTIFICATION
I,
, certify that the information given on this form is, to the best of my knowledge, correct and
(Please print)
complete.
Date
(Signature of authorized person)
(Position or office)
Form authorized by the Minister of National Revenue
T2061A E (05)
(Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca ou en composant le 1-800-959-3376.)
Clear Data
Help
Protected B
when completed
ELECTION BY AN EMIGRANT TO REPORT DEEMED
Do not use this area
DISPOSITIONS OF PROPERTY AND ANY RESULTING
CAPITAL GAIN OR LOSS
Use this form if you are an individual, other than a trust, who ceased at any time in
the year to be a resident of Canada, and you want to elect under subparagraph
128.1(4)(d) of the Income Tax Act to recognize the deemed disposition of any of the
following property:
real property in Canada, Canadian resource property, or timber resource
property; or
capital property used in, eligible capital property in respect of, or property
described in the inventory of a business you carried on through a permanent
establishment in Canada at the time you ceased to be a resident of Canada.
File one copy of this election and attach it to your tax return for the year in which you ceased to be resident in Canada.
Complete Schedule 3 of your Canadian income tax return and whichever of forms T657, T657A, and T936 apply to your situation to
calculate and report the capital gain or loss from the elected deemed dispositions. Include the schedule or forms with your tax return
for the year in which you ceased to be resident in Canada.
Full name (print)
Present address
Address while resident in Canada
(year, month, day)
Canadian social insurance number
Date Canadian
residence ceased
Details of property to which this election applies
Fair market value at date Canadian
Adjusted
Description
residence ceased
cost base
$
$
Attach a sheet of paper if you need more space.
CERTIFICATION
I,
, certify that the information given on this form is, to the best of my knowledge, correct and
(Please print)
complete.
Date
(Signature of authorized person)
(Position or office)
Form authorized by the Minister of National Revenue
T2061A E (05)
(Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca ou en composant le 1-800-959-3376.)