Your accumulated losses on your shares (any shares) will offset, dollar-for-dollar, your future realised profits. You don't get to offset profits with losses after applying the 12 month discount though. So if you are eligible for the 12 month discount on some profits that you have realised in a particular year, then you first reduce the profits by your accumulated losses and then if there is still a profit remaining, then you can applying the 50% 12 month discount to that.
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