How do you use a capital loss?
You have a
capital loss when you sell, or are considered to have sold, a capital property for less than its adjusted cost base plus the outlays and expenses involved in selling the property.
For information on calculating your capital gain or loss, see
How do you calculate your capital gain or loss?
Generally, if you had an
allowable capital loss in a year, you have to apply it against your taxable capital gain for that year. If you still have a loss, it becomes part of the computation of your
net capital loss for the year. You can use a net capital loss to reduce your taxable capital gain in
any of the three preceding years or in any future year.
Unused 2014 net capital losses can be
carried back to 2011, 2012, and 2013 without adjustment, but if unused net capital losses of other years are
carried forward and applied to your 2014 taxable capital gains, you have to determine your
adjustment factor, because the
inclusion rate may have changed.
Our
Summary of loss application rules chart indicates the rules and annual deduction limit for each type of capital loss.
你认真看一下上面这段话吧，误导别人就不好 了！“You can use a net capital loss to reduce your taxable capital gain in
any of the three preceding years or in any future year.” 往前抵3年，往后是永久的， 你能理解
in any future year的意思吧？
