Capital and non-capital losses

[disneystitch]

I have an assignment to complete and am missing some information, wondering if anyone has some info or site that would have some information?

I am required to explain the use of capital and non-capital losses (which I was able to find some information about both).. but have difficult with the following:

Discuss options to utilize non-capital losses and identify the related benefits or drawbacks for each option. Also, discuss additional tax planning opportunities that should be considered when an entity is in a non-capital loss position.

Any details or info would be appreciate. If you have any good sites available, let me know!

Thanks in advance!