RE: BBD should go up tomorrowYou can carry back capital losses 3 years and apply against any capital gains you would have had during that time period. Now if a capital loss were carried back 2-3 years against a capital gain realized in that period, the inclusion rate goes with the one that prevailed during that time. So 50% inclusion rate only applies to losses carried back one year and forward indifinitely. Otherwise it would be at 75% inclusion rate.