Thank you for your question.
As per the Canada Revenue Agency (CRA), you can generally carry a non-capital loss arising in tax years ending after 2005, back 3 years and forward 20 years. The CRA also states that - You can apply your net capital losses of other years to your taxable capital gains in 2022. To do this, claim a deduction on line 25300 of your 2022 income tax and benefit return.
For more helpful information here is a link from the CRA website: Line 25200 – Non-capital losses of other years.
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