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CAPITAL GAINS RESERVE [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital gains reserve
1, record 1, English, capital%20gains%20reserve
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Expression used on the federal income tax return T1 forms. 2, record 1, English, - capital%20gains%20reserve
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- réserve pour gains en capital
1, record 1, French, r%C3%A9serve%20pour%20gains%20en%20capital
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Expression tirée des déclarations d'impôt T1 au niveau fédéral. 2, record 1, French, - r%C3%A9serve%20pour%20gains%20en%20capital
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2000-03-07
Record 2, English
Record 2, Subject field(s)
- Titles of Forms
- Taxation
Record 2, Main entry term, English
- Election to claim a Capital Gains Reserve for Individuals(other than trusts) when Calculating the Amount of a Capital Gain Using the Replacement Property Rules
1, record 2, English, Election%20to%20claim%20a%20Capital%20Gains%20Reserve%20for%20Individuals%28other%20than%20trusts%29%20when%20Calculating%20the%20Amount%20of%20a%20Capital%20Gain%20Using%20the%20Replacement%20Property%20Rules
correct, Canada
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Publication number T1030 of Revenue Canada. 1, record 2, English, - Election%20to%20claim%20a%20Capital%20Gains%20Reserve%20for%20Individuals%28other%20than%20trusts%29%20when%20Calculating%20the%20Amount%20of%20a%20Capital%20Gain%20Using%20the%20Replacement%20Property%20Rules
Record 2, French
Record 2, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 2, Main entry term, French
- Choix à exercer par des particuliers (autres que des fiducies) pour la déduction d'une réserve pour gains en capital au moment du calcul du montant d'un gain capital suivant
1, record 2, French, Choix%20%C3%A0%20exercer%20par%20des%20particuliers%20%28autres%20que%20des%20fiducies%29%20pour%20la%20d%C3%A9duction%20d%27une%20r%C3%A9serve%20pour%20gains%20en%20capital%20au%20moment%20du%20calcul%20du%20montant%20d%27un%20gain%20capital%20suivant
correct, masculine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Publication numéro T1030 de Revenu Canada. 1, record 2, French, - Choix%20%C3%A0%20exercer%20par%20des%20particuliers%20%28autres%20que%20des%20fiducies%29%20pour%20la%20d%C3%A9duction%20d%27une%20r%C3%A9serve%20pour%20gains%20en%20capital%20au%20moment%20du%20calcul%20du%20montant%20d%27un%20gain%20capital%20suivant
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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