Protected B when completed | |||||||||||||
Chart 1 – Calculating line 26 (net capital losses of other years) |
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Column A | Enter the total amount of net capital losses from other years claimed for each year indicated (amount from line 253 of each return). |
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Column B | For 1985, 1986, and 1987, enter 1/2 of the total reserves included in capital gains for capital property disposed of before 1985 (1/2 of those reserves reported on your Schedule 3 for 1985, 1986, and 1987). For 1988 and 1989, enter 2/3 of the total reserves included in capital gains for capital property disposed of before 1985 (2/3 of the amounts entered on line 395 of Form T2017 for 1988 and 1989). For 1990 and 1991, enter 3/4 of the total reserves included in capital gains for capital property disposed of before 1985 (3/4 of the amounts entered on line 395 of Form T2017 for 1990 and 1991). |
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Column C | For 1992, enter the lesser of the amount from line 127 of your 1992 return and the amount from line (f) in Part A of Form T936 for 1992. |
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For 1993, enter the lesser of the amount from line 127 of your 1993 return and the amount from line (d) in Chart A of Form T936 for 1993. |
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For 1994, enter the amount from line (p) in Chart B of Form T936 for 1994. | |||||||||||||
For 1995, enter the amount from line (m) in Chart B of Form T936 for 1995. | |||||||||||||
For 1996 to 1999, enter the total amount from line 17 in Chart A of Form T936 for 1996 to 1999. | |||||||||||||
For 2000, enter the amount from line 24 in Chart A of Form T936 for 2000. | |||||||||||||
For 2001, enter the total amount from line 17 in Chart A of Form T936 for 2001. | |||||||||||||
For 2002 to 2017, enter the amount from line 10 in Chart A of Form T936 for 2002 to 2017. | |||||||||||||
Column D | For 1992, enter the amount from line (k) in Part B of Form T936 for 1992 | ||||||||||||
For 1993, enter the amount from line (k) in Chart B of Form T936 for 1993. | |||||||||||||
E | F | G | |||||||||||
Year(s) | A | B | C | D | (C – D) | (B + E) | (A – F) | ||||||
If negative, enter "0" | If negative, enter "0" | ||||||||||||
1985 to 1987 | N/A | N/A | N/A | ||||||||||
1988 and 1989 | N/A | N/A | N/A | ||||||||||
1990 and 1991 | N/A | N/A | N/A | ||||||||||
1992 | N/A | ||||||||||||
1993 | N/A | ||||||||||||
1994 | N/A | N/A | |||||||||||
1995 | N/A | N/A | |||||||||||
1996 to 1999 | N/A | N/A | |||||||||||
2000 | N/A | N/A | |||||||||||
2001 to 2017 | N/A | N/A | |||||||||||
Add the amounts in column G and enter the result on line 26 in Part 2 of this form. Due to space restrictions, some years have been combined on a single row on this chart. However, to ensure a correct result, do the calculations separately for each year that applies to you. |
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Chart 2 – Calculating lines 33 and 39 (capital gains deductions from previous years) |
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Total capital gains deductions claimed after 1984 and before 1988 (line 254 of your 1985 to 1987 returns) . . . . . . | a | ||||||||||||
Capital gains deductions claimed in 1988 and 1989 excluding eligible capital property (line 254 of your 1988 and 1989 returns minus any | |||||||||||||
amounts reported on lines 543 and 544 on Schedule 3 for 1988 and 1989; if negative, enter "0") . . . . . . . . . . . . . . . . . . . . . . . . . . . | + | b | |||||||||||
Adjustment of 1988 and 1989 capital gains deductions excluding eligible capital property (enter 1/4 of amount on line b) . . . . . . . . . . . . | – | c | |||||||||||
Capital gains deductions claimed in 1988 and 1989 for eligible capital property (total of lines 254 of your 1988 | |||||||||||||
and 1989 returns minus the amount on line b above; not to exceed the total of lines 543 and 544 on Schedule 3 | |||||||||||||
for 1988 and 1989) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | + | d | |||||||||||
Adjustment of 1988 and 1989 capital gains deductions for eligible capital property (enter 1/3 of amount on line d) | – | e | |||||||||||
Total capital gains deductions claimed in 1990 to 1999 (line 254 of your returns for these years) . . . . . . . . . . . . . . | + | f | |||||||||||
Adjustment of 1990 to 1999 capital gains deductions (enter 1/3 of amount on line f) . . . . . . . . . . . . . . . . . . . . . . . . | – | g | |||||||||||
Total capital gains deduction claimed in 2000 (line 254 of your 2000 return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | + | h | |||||||||||
Adjustment of 2000 capital gains deduction. Amount from line h x [1 – (1 ÷ (2 x IR*))] . . . . . . . . . . . . . . . . . . . . . | – | i | |||||||||||
Total capital gains deduction claimed in 2001 to 2017 (line 254 of your returns for these years) . . . . . . . . . . . . . . . | + | j | |||||||||||
Total of lines a to j. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | = | k | |||||||||||
* IR represents your inclusion rate for 2000. This rate is from line 16 in Part 4 of Schedule 3 for 2000, or from | |||||||||||||
your notice of assessment or latest notice of reassessment for 2000. | |||||||||||||
See the privacy notice on your return. |