Spousal or Common-Law Partner Trust’s Capital Gains Deduction in Year of Beneficiary’s Death

Cumulative Net Investment Loss

Eligible Taxable Capital Gains

Reserves on Dispositions of Capital Property

Capital Gains on Gifts of Certain Capital Property

Provincial and Territorial Income Tax for Saskatchewan, Alberta, Northwest Territories and Yukon

Provincial and Territorial Income Tax for Newfoundland, Prince Edward Island, and Nunavut

Chart 2—Ontario Minimum Tax Carryover for 2008 (Trusts)

Minimum Tax

Federal Income Tax