If you are reporting a taxable capital gain on line 139, you can deduct the net capital losses you sustained before 2023 on the disposition (sale, transfer, exchange, gift, etc.) of property other than personal-use property or precious property, provided you did not deduct them in a previous year.

If you are deducting net capital losses from other years, see point 9 in the instructions for line 276 and complete Schedule N.

Form to enclose

Carry-Forward of Net Capital Losses (TP-729-V)