| Part 9 – Net non-deducted capital losses | ||||||||||||||||||||
| 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. | ||||||||||||||||||||
| Amount from line 27 in Part 1 | 131 | |||||||||||||||||||
| Capital gains deduction from line 25400 of your return (18) | – | 132 | ||||||||||||||||||
| Capital gains available for capital losses of other years: line 131 minus line 132 | = | 133 | ||||||||||||||||||
| Pre-1988 unapplied net capital losses | x 2 = | 134 | ||||||||||||||||||
| 1988 and 1989 unapplied net capital losses | x 3 ÷ 2 = | + | 135 | |||||||||||||||||
| 1990 through 1999 unapplied net capital losses | x 4 ÷ 3 = | + | 136 | |||||||||||||||||
| inclusion | ||||||||||||||||||||
| 2000 unapplied net capital losses | ÷ rate (21) = | + | 137 | |||||||||||||||||
| 2001 and later unapplied net capital losses (19) | x 2 = | + | 138 | |||||||||||||||||
| Add lines 134 to 138. (20) | = | ► | 139 | |||||||||||||||||
| Adjusted capital losses of other years applied against total capital gains: | ||||||||||||||||||||
| Enter whichever is less: amount from line 133 or line 139. | 140 | |||||||||||||||||||
| Unapplied net capital loss incurred before May 23, 1985 |
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| (if none, enter "0" on line 153) | x 2 = | 141 | ||||||||||||||||||
| Capital gains deductions claimed: | ||||||||||||||||||||
| In 2001 through 2022 | x 2 = | 142 | ||||||||||||||||||
| inclusion | ||||||||||||||||||||
| In 2000 | ÷ rate (21) = | + | 143 | |||||||||||||||||
| In 1990 through 1999 | x 4 ÷ 3 = | + | 144 | |||||||||||||||||
| In 1988 and 1989 | x 3 ÷ 2 = | + | 145 | |||||||||||||||||
| Before 1988 | x 2 = | + | 146 | |||||||||||||||||
| Add lines 142 to 146. | = | ► | – | 147 | ||||||||||||||||
| Pre-1986 capital loss balance for 2023: line 141 minus line 147 (if negative, enter "0") | = | 148 | ||||||||||||||||||
| Line 139 minus line 140 | 149 | |||||||||||||||||||
| Enter whichever is less: amount from line 148 or line 149. | 150 | |||||||||||||||||||
| Allowable rate | x 80% | 151 | ||||||||||||||||||
| Line 150 multiplied by 80% | = | 152 | ||||||||||||||||||
| Enter whichever is less: amount from line 152 or $2,000. | 153 | |||||||||||||||||||
| Line 140 multiplied by 80% | + | 154 | ||||||||||||||||||
| Adjusted capital losses: line 153 plus line 154 | = | 155 | ||||||||||||||||||
| Net capital losses of other years from line 25300 of your return | – | 156 | ||||||||||||||||||
| Line 155 minus line 156 | ||||||||||||||||||||
| Enter this amount on line 49 in Part 1. | Net non-deducted capital losses | = | 157 | |||||||||||||||||
| (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 | |||||||||||||||||||