Chart 4 – Applying net capital losses of other years to 2024

Complete this chart to determine your net capital losses of other years that you can apply to 2024 if:

  • You do not have a balance of unapplied net capital losses from before May 23, 1985
  • Your 2023 notice of assessment or notice of reassessment shows that you have unapplied net capital losses of other years, a 2023 net capital loss, or both

Otherwise, complete Chart 5.

Line 25300 – Net capital loss of other years

Total unapplied net capital losses available from before 2023
(from your 2023 notice of assessment or reassessment)

Blank space to input proceeds of disposition

  Blank space to input amount

Line 1

Your 2023 net capital loss (from your 2023 notice of assessment or reassessment)

+ Plus

Line 2

Line 1 plus line 2

= Equals

Line 3

Your 2024 taxable capital gains from line 12700 of your 2024 return

Blank space to input Amont A

Blank space to input Amount A above

  Blank space to input amount

Line 4

Enter whichever is less: the amount from line 3 or line 4.

  Blank space to input amount

Line 5

Enter the amount of losses you want to claimFootnote 8 .
Enter this amount on line 25300 of your 2024 return.

Minus

Line 6

Balance of unapplied net capital losses of other years not used to reduce taxable capital gains and available to carry forward to future years: line 3 minus line 6

= Equals

Line 7

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