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Canada Flag Canada Revenue
Agence du revenu
du Canada
Protected B when completed  
Calculation of Cumulative Net Investment Loss (CNIL) to December 31, 2023  
Use this form if you had any investment income or investment expenses for 2023.
Your CNIL reduces the amount of your cumulative gains limit for the year and may affect the allowable amount of your capital
gains deduction.
Even if you are not claiming a capital gains deduction in 2023, you should still complete this form if you had any investment
income or expenses in 2023.
Because the balance in your CNIL account represents a cumulative total, you may need this information in a future year. Keep
a copy for your records and attach another copy to your return.
For more information, call 1-800-959-8281.
If, in 2023, you have capital gains other than from the disposition of qualified farm or fishing property, or qualified small
business corporation shares, first complete Chart A on page 3 of this form to determine if you have additional investment
income to include when you calculate your CNIL.
Part 1 – Investment expenses claimed on your 2023 return
  Carrying charges and interest expenses (line 22100)   1  
  Net rental losses (line 12600)   + 2  
  Limited or non-active partnership losses (line 12200)
  other than allowable capital losses   + 3  
  Limited partnership losses of other years after 1985 (line 25100)    + 4  
  50% of exploration and development expenses (line 22400)   + 5  
  Any other investment expenses claimed in 2023 to earn property income
(see the list of other investment expenses on the next page) 68080 + 6  
  Additional investment expenses: if you did not complete Chart A on page 3 of
this form, enter "0". Otherwise, enter whichever is less: the amount from 
  line 14 in Chart A or from line 25300 of your return.   + 7  
  Add lines 1 to 7 Total investment expenses claimed in 2023    =  ►  A
Part 2 – Investment income reported on your 2023 return
  Investment income (lines 12000 and 12100)   8  
  Net rental income, including recaptured capital cost allowance (line 12600)    + 9  
  Net income from limited or non-active partnership (line 12200) other than taxable
  capital gains   + 10  
  Any other property income reported in 2023 (see the list of other property income on the next
page) including annuity payments taxable under paragraph 56(1)(d)
minus the capital portion deducted under paragraph 60(a) 68100 + 11  
  50% of income from the recovery of exploration and development expenses
(line 13000) 68110 + 12  
  Additional investment income: if you did not complete Chart A on page 3 of this form, enter "0".
  Otherwise, enter the amount from line 14 in Chart A.   + 13  
  Add lines 8 to 13 Total investment income reported in 2023    =  ►  B
Do not use this area  
T936 E (23) (Ce formulaire est disponible en français.)   Page 1 of 3