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Protected B when completed
 
Other investment expenses
  
Include:
 
  • repayments of inducements
 
  • repayments of refund interest
 
  • the uncollectible portion of proceeds from dispositions of depreciable property except passenger vehicles that cost more
than $30,000 for vehicles acquired prior to 2022, $34,000 for vehicles acquired in 2022 and $36,000 for 2023 and later
years that were not, at any time, designated immediate expensing property
 
  • sale of agreement for sale, or mortgage or hypothecary claim included in proceeds of disposition in a previous year under
subsection 20(5)
 
  • foreign non-business tax under subsections 20(11) and 20(12)
 
  • life insurance premiums deducted from property income
 
  • capital cost allowance claimed on certified films and videotapes
 
  • farming or fishing losses claimed by a non-active partner or a limited partner
 
Do not include:
 
  • expenses incurred to earn business income
 
  • repayment of shareholders' loans deducted under paragraph 20(1)(j)
 
  • interest paid on money borrowed to:
 
  i) buy an income averaging annuity contract
 
  ii) pay a premium under a registered retirement savings plan
 
  iii) make a contribution to a registered pension plan
 
  iv) make a contribution to a deferred profit-sharing plan
 
 
 
 
Other property income
  
Include:
 
  • amounts from insurance proceeds for the recapture of capital cost allowance
(other than amounts already included on line 9)
 
  • home insulation or energy conversion grants under paragraph 12(1)(u)
 
  • payments received as an inducement or reimbursement
 
  • income from the appropriation of property to a shareholder
 
  • farming and fishing income reported by a non-active or a limited partner
 
  • other income from a trust
 
  • allowable capital losses included in partnership losses of other years after 1985
 
  • amounts withdrawn from AgriInvest Fund 2
 
  • CPP or QPP death benefit payments reported on your T1 return
 
Do not include:
 
  • income amounts that relate to business income
 
  • payments received from an income averaging annuity contract
 
  • payments received from an annuity contract bought under a deferred profit-sharing plan
 
  • shareholders' loans included in income under subsection 15(2)
 
 
 
T936 E (23) Page 2 of 3
Protected B when completed
 
 
Part 3 – Cumulative net investment loss (CNIL)
  
 
  Total investment expenses claimed in 2023 (line A in Part 1)   14  
   
  Total investment expenses claimed in previous years after 1987:
enter the amount from line 16 in Part 3 of Form T936 for 2022. If you did
  not complete Form T936 for 2022, see note 1 below.   + 15  
  Cumulative investment expenses (total of lines 14 and 15)   =  ►  16
     
 
  Total investment income reported in 2023 (line B in Part 2)   17  
   
  Total investment income reported in previous years after 1987:
enter the amount from line 19 in Part 3 of Form T936 for 2022. If you did
  not complete Form T936 for 2022, see note 2 below.   + 18  
  Cumulative investment income (total of lines 17 and 18)   =  ► –  19
  Cumulative net investment loss (CNIL) to December 31, 2023
  Line 16 minus line 19 (if negative, enter "0")   =  C
     
  If you are claiming a capital gains deduction on your 2023 return, enter the amount from line C on line 28
  of Form T657 for 2023.
 
  Notes
  1. To calculate your total investment expenses from previous years, complete Part 1 of Form T936 for each year
from 1988 to 2022 in which you had investment expenses (do not complete line 7 for 1988 to 1991). Add the amounts
from line A and enter the total on line 15 above.
  2. To calculate your total investment income from previous years, complete Part 2 of Form T936 for each year from 1988
to 2022 in which you had investment income (do not complete line 13 for 1988 to 1991). Add the amounts from line B and
enter the total on line 18 above.
 
 
 
Chart A
  
 
  Enter the amount from line 19900 of Schedule 3 (if negative, show the amount in brackets).
  If the amount on this line is "0", do not complete lines 2 to 13, and enter "0" on line 14.   1
  Amount from line 10700 of Schedule 3      2
  Amount from line 11000 of Schedule 3   +  3
  Amount from line 12400 of Schedule 3   +  4
   
  Add lines 2 to 4 (if negative, show the amount in brackets).   = 5  
  If you reported an amount on line 19200 of Schedule 3, enter the amount
from line 12 on Form T2017. Otherwise, enter the amount from line 5		  
  on line 7.   + 6  
  Line 5 plus line 6 (if negative, enter "0")   = 7  
     
  Enter 1/2 of line 7   – 8
 
  Line 1 minus line 8 (if negative, enter "0")
If the amount on this line is "0", do not complete lines 10 to 13, and enter "0" on line 14. If the
amount on this line includes an amount from a T3 slip, complete lines 10 to 12 below. Otherwise,
  enter "0" on line 13.   = 9
  Enter the amount from box 21 of all 2023 T3 slips 68140 10  
  Enter the amount from box 30 of all 2023 T3 slips   – 11  
  Line 10 minus line 11 68150 = 12  
     
  Enter 1/2 of line 12   – 13
  Line 9 minus line 13 (if negative, enter "0") Additional investment income   = 14
     
 
See the privacy notice on your return.
 
T936 E (23) Page 3 of 3