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  • Prior year net capital losses



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    If you have prior year net capital losses which cannot be used to offset any net capital gain before you die, the benefit of those losses is lost and cannot be passed to your legal personal representative or to a beneficiary in your estate.

    Last modified: 18 Sep 2009QC 18323