insurance segregated fund capital losses
In a year, for example, where there are both capital gains and losses to report, investors will have an amount reported in the capital gains box (Box 21- same as a mutual fund) and an amount in the Insurance Segregated Fund Capital Losses (Box 37 - only available to segregated funds).HE ADVANTAGE TO THE SEGREGATED FUND INVESTOR. Capital losses not used in the current year can be carried back three years or carried forward to future years. In other words, the investor chooses when to claim capital losses rather than the fund.