If you do not have a balance of unapplied net capital losses from before May 23, 1985, and your 2018 notice of assessment or reassessment shows that you have unapplied net capital losses of other years or a 2018 net capital loss, you can use this chart to determine your net capital losses that can be applied to 2019.

If you have a balance of unapplied losses you incurred before May 23, 1985 or you want to keep a breakdown of your unapplied net capital losses, use Chart 5 - Applying net capital losses of other years to 2019, to calculate your available losses. You will have to adjust certain losses you incurred after 1987 and before 2001.

Chart 4 - Applying net capital losses of other years to 2019