Protected B when completed | ||||||||||||||
Chart 1 – Calculating line 26 (net capital losses of other years) |
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A栏: | ||||||||||||||
Enter the total amount of net capital losses from other years claimed for each year indicated amount from line 253 of each return. |
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B栏: | ||||||||||||||
For 1985, 1986, and 1987, enter 1/2 of the total reserves included in capital gains for capital property disposed of before 1985 (1/2 of those reserves reported on your Schedule 3 for 1985, 1986, and 1987). For 1988 and 1989, enter 2/3 of the total reserves included in capital gains for capital property disposed of before 1985 (2/3 of the amounts entered on line 395 of Form T2017 for 1988 and 1989). For 1990 and 1991, enter 3/4 of the total reserves included in capital gains for capital property disposed of before 1985 (3/4 of the amounts entered on line 395 of Form T2017 for 1990 and 1991). |
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C栏: | ||||||||||||||
For 1992, enter the amount from line 127 of your 1992 return or the amount from line (f) in Part A of Form T936 for 1992, whichever is less. |
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For 1993, enter the amount from line 127 of your 1993 return or the amount from line (d) in Chart A of Form T936 for 1993, whichever is less. |
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For 1994, enter the amount from line (p) in Chart B of Form T936 for 1994. | ||||||||||||||
For 1995, enter the amount from line (m) in Chart B of Form T936 for 1995. | ||||||||||||||
For 1996 to 1999, enter the total amount from line 17 in Chart A of Form T936 for 1996 to 1999. | ||||||||||||||
For 2000, enter the amount from line 24 in Chart A of Form T936 for 2000. | ||||||||||||||
For 2001, enter the total amount from line 17 in Chart A of Form T936 for 2001. | ||||||||||||||
For 2002 to 2017, enter the amount from line 10 in Chart A of Form T936 for 2002 to 2017. | ||||||||||||||
For 2018 to 2022, enter the amount from line 9 in Chart A of Form T936 for 2018 to 2022. | ||||||||||||||
D列: | ||||||||||||||
For 1992, enter the amount from line (k) in Part B of Form T936 for 1992. | ||||||||||||||
For 1993, enter the amount from line (k) in Chart B of Form T936 for 1993. | ||||||||||||||
E | F | G | ||||||||||||
年份(S) | A | B | C | D | (C - D) | (A - F) | ||||||||
If negative, enter "0" | If negative, enter "0" | |||||||||||||
1985 to 1987 |
N/A |
N/A |
N/A |
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1988 and 1989 |
N/A |
N/A |
N/A |
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1990 and 1991 |
N/A |
N/A |
N/A |
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1992 | N/A | |||||||||||||
1993 | N/A | |||||||||||||
1994 | N/A | N/A | ||||||||||||
1995 | N/A | N/A | ||||||||||||
1996 to 1999 |
N/A |
N/A |
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2000 | N/A | N/A | ||||||||||||
2001 to 2022 |
N/A |
N/A |
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Add the amounts in column G and enter the result on line 26 in Part 2 of this form. Due to space restrictions, some years have been combined on a single row on this chart. However, to ensure a correct result, complete the calculations separately for each year that applies to you. |
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T657 E (23) | ||||||||||||||
Protected B when completed | ||||||||||||||
Chart 2 – Calculating lines 33, 40, 49, 57, 66, 74, 83, 91, 100, 108, 119, 129, 138, | ||||||||||||||
148, 157, 167, 176, 186 and 193 (capital gains deductions from previous years) |
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Total capital gains deductions claimed after 1984 and before 1988 | ||||||||||||||
(line 254 of your 1985 to 1987 returns) | a | |||||||||||||
Capital gains deductions claimed in 1988 and 1989, excluding eligible capital property (line 254 of your 1988 and 1989 returns, minus any amounts reported on lines 543 and 544 on |
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Schedule 3 for 1988 and 1989. If negative, enter "0") | + | b | ||||||||||||
Adjustment of 1988 and 1989 capital gains deductions excluding eligible capital property | ||||||||||||||
(enter 1/4 of amount on line b) | – | c | ||||||||||||
Capital gains deductions claimed in 1988 and 1989 for eligible capital property (total of lines 254 of your 1988 and 1989 returns, minus the amount on line b above, not to exceed |
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the total of lines 543 and 544 on Schedule 3 for 1988 and 1989) | + | d | ||||||||||||
Adjustment of 1988 and 1989 capital gains deductions for eligible capital property | ||||||||||||||
(enter 1/3 of amount on line d) | – | e | ||||||||||||
Total capital gains deductions claimed in 1990 to 1999 (line 254 of your returns for these years) | + | f | ||||||||||||
Adjustment of 1990 to 1999 capital gains deductions (enter 1/3 of amount on line f) | – | g | ||||||||||||
Total capital gains deduction claimed in 2000 (line 254 of your 2000 return) | + | h | ||||||||||||
Adjustment of 2000 capital gains deduction. Amount from line h x [1 – (1 ÷ (2 x IR))] (see note) | – | i | ||||||||||||
Total capital gains deduction claimed in 2001 to 2022 (line 254 of your 2001 to 2018 tax returns | ||||||||||||||
and line 25400 of your 2019 and later tax returns) | + | j | ||||||||||||
Total of lines a to j | = | k | ||||||||||||
Note | ||||||||||||||
IR represents your inclusion rate for 2000. This rate is on line 16 in Part 4 of Schedule 3 for 2000, or from your notice of assessment or latest notice of reassessment for 2000. |
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See the privacy notice on your return. | ||||||||||||||
T657 E (23) |