Part 9 – Net non-deducted capital losses |
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Complete this part only if line 27 in Part 1 is positive or if you have any unapplied net capital losses from before May 23, 1985. |
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Amount from line 27 in Part 1 | 131 |
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Capital gains deduction from line 25400 of your return ^{(18)} |
– | 132 |
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Capital gains available for capital losses of other years: line 131 minus line 132 |
= | 133 |
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Pre-1988 unapplied net capital losses | x 2 = | 134 |
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1988 and 1989 unapplied net capital losses | x 3 ÷ 2 = | + | 135 |
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1990 through 1999 unapplied net capital losses | x 4 ÷ 3 = | + | 136 |
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inclusion | ||||||||||||||||||||

2000 unapplied net capital losses | ÷ rate ^{(21)} = |
+ | 137 |
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2001 and later unapplied net capital losses ^{(19)} |
x 2 = | + | 138 |
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Add lines 134 to 138. ^{(20)} |
= | ► | 139 |
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Adjusted capital losses of other years applied against total capital gains: | ||||||||||||||||||||

Enter whichever is less: amount from line 133 or line 139. |
140 |
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Unapplied net capital loss incurredbefore May 23, 1985 |
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(if none, enter "0" on line 153) | x 2 = | 141 |
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Capital gains deductions claimed: | ||||||||||||||||||||

In 2001 through 2022 | x 2 = | 142 |
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inclusion | ||||||||||||||||||||

In 2000 | ÷ rate ^{(21)} = |
+ | 143 |
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In 1990 through 1999 | x 4 ÷ 3 = | + | 144 |
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In 1988 and 1989 | x 3 ÷ 2 = | + | 145 |
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Before 1988 | x 2 = | + | 146 |
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Add lines 142 to 146. | = | ► | – | 147 |
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Pre-1986 capital loss balance for 2023: line 141 minus line 147 (if negative, enter "0") |
= | 148 |
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Line 139 minus line 140 |
149 |
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Enter whichever is less: amount from line 148 or line 149. |
150 |
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Allowable rate | x 80% | 151 |
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Line 150 multiplied by 80% | = | 152 |
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Enter whichever is less: amount from line 152 or $2,000. |
153 |
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Line 140 multiplied by 80% | + | 154 |
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Adjusted capital losses: line 153 plus line 154 |
= | 155 |
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Net capital losses of other years from line 25300 of your return | – | 156 |
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Line 155 minus line 156 |
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Enter this amount on line 49 in Part 1. | Net non-deducted capital losses |
= | 157 |
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(18) |
Do not include the part of the capital gains deduction for the disposition of eligible capital property that is qualified farm property or qualified fishing property. |
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(19) |
If you are completing this form for a prior year, include on this line any losses you are carrying back from a future year. | |||||||||||||||||||

(20) |
Do not include the non-deducted part of capital losses from mortgage foreclosures and conditional sales repossessions. For post-1994 net capital losses, note 3 on page 1 also applies here. |
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(21) |
You can find this information on your notice of assessment or reassessment for 2000, or by contacting the Canada Revenue Agency. | |||||||||||||||||||

See the privacy notice on your return. | ||||||||||||||||||||

T691 E (23) | Page 8 of 8 |