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  1. I realised a capital gain from the disposition of qualified small business corporation shares (QSBCS). I received the full payment in 2 amounts, spread over 2 years. I am claiming a reserve for the amount I received in the second year. On the page where I report the disposition proceeds of the QSBCS there is a line "reserve on disposition". Where/how do I calculate the amount of the reserve? Thank you for your prompt response. Ali
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