Inclusion rates for previous years

The inclusion rate for each period of time in which you may have incurred a net capital loss.
Period net capital loss incurred Inclusion rate (IR)
Before May 23, 1985 1/2 (50%)
After May 22, 1985, and before 1988 1/2 (50%)
In 1988 and 1989 2/3 (66.6666%)
From 1990 to 1999 3/4 (75%)
In 2000 IRFootnote 1
From 2001 to 2018 1/2 (50%)
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