M, you are wrong! Please read Line25200-Non-capital losses for other years. Because you are an admin, this mistake can be very very misleading. Please check your answer again.
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-25200-non-capital-losses-other-years.html