My Client has a capital gains deduction of $11,100 from his 2014 tax return. Help me explain to him where this can be deducted.

[mountain_lion98]

            He also has unused non-capital losses of other years. Need help in this area.

[Delphision · Accepted solution]

Does he have any capital gains that he can use this deduction against ?  Non-capital losses on a T1 usually refer to self-employment income.  Does he have sufficient income that this can be used against. Are you using the desktop version or the online version?