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	IR^{Footnote 1}
From 2001 to 2022	1/2 (50%)

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