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Tax return > Completing > Reporting income > Capital gains > Calculating and reporting > How do you calculate?

Inclusion rates for previous years

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*
From 2001 to 2011 1/2 (50%)
* This rate is from line 16 in Part 4 of Schedule 3 for 2000, or from your notice of assessment or latest notice of reassessment for 2000.
Date Modified: 2012-01-04

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