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Canada Revenue Agency |
Agence du revenu du Canada |
Protected B when completed | ||||||||||||||||||
| Calculation of Cumulative Net Investment Loss (CNIL) to December 31, 2023 | |||||||||||||||||||||
| Use this form if you had any investment income or investment expenses for 2023. | |||||||||||||||||||||
| Your CNIL reduces the amount of your cumulative gains limit for the year and may affect the allowable amount of your capital gains deduction. |
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| Even if you are not claiming a capital gains deduction in 2023, you should still complete this form if you had any investment income or expenses in 2023. |
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| Because the balance in your CNIL account represents a cumulative total, you may need this information in a future year. Keep a copy for your records and attach another copy to your return. |
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| For more information, call 1-800-959-8281. | |||||||||||||||||||||
| Note | |||||||||||||||||||||
| If, in 2023, you have capital gains other than from the disposition of qualified farm or fishing property, or qualified small business corporation shares, first complete Chart A on page 3 of this form to determine if you have additional investment income to include when you calculate your CNIL. |
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Part 1 – Investment expenses claimed on your 2023 return |
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| Carrying charges and interest expenses (line 22100) | 1 | ||||||||||||||||||||
| Net rental losses (line 12600) | + | 2 | |||||||||||||||||||
| Limited or non-active partnership losses (line 12200) | |||||||||||||||||||||
| other than allowable capital losses | + | 3 | |||||||||||||||||||
| Limited partnership losses of other years after 1985 (line 25100) | + | 4 | |||||||||||||||||||
| 50% of exploration and development expenses (line 22400) | + | 5 | |||||||||||||||||||
| Any other investment expenses claimed in 2023 to earn property income | |||||||||||||||||||||
| (see the list of other investment expenses on the next page) | 68080 | + | 6 | ||||||||||||||||||
| Additional investment expenses: if you did not complete Chart A on page 3 of this form, enter "0". Otherwise, enter whichever is less: the amount from |
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| line 14 in Chart A or from line 25300 of your return. | + | 7 | |||||||||||||||||||
| Add lines 1 to 7 | Total investment expenses claimed in 2023 | = | ► | A | |||||||||||||||||
Part 2 – Investment income reported on your 2023 return |
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| Investment income (lines 12000 and 12100) | 8 | ||||||||||||||||||||
| Net rental income, including recaptured capital cost allowance (line 12600) | + | 9 | |||||||||||||||||||
| Net income from limited or non-active partnership (line 12200) other than taxable | |||||||||||||||||||||
| capital gains | + | 10 | |||||||||||||||||||
| Any other property income reported in 2023 (see the list of other property income on the next page) including annuity payments taxable under paragraph 56(1)(d) |
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| minus the capital portion deducted under paragraph 60(a) | 68100 | + | 11 | ||||||||||||||||||
| 50% of income from the recovery of exploration and development expenses | |||||||||||||||||||||
| (line 13000) | 68110 | + | 12 | ||||||||||||||||||
| Additional investment income: if you did not complete Chart A on page 3 of this form, enter "0". | |||||||||||||||||||||
| Otherwise, enter the amount from line 14 in Chart A. | + | 13 | |||||||||||||||||||
| Add lines 8 to 13 | Total investment income reported in 2023 | = | ► | B | |||||||||||||||||
| Do not use this area | |||||||||||||||||||||
| 68130 | |||||||||||||||||||||
| T936 E (23) | (Ce formulaire est disponible en français.) | Page 1 of 3 | |||||||||||||||||||