For faculty who give incomplete grades *and* expect students to complete their work within the learning management system, note that student data (assignment submissions, grades, discussion entries, access statistics) *is not included* in a D2L export file and so cannot be imported into Canvas. As you plan for your transition to Canvas, please keep this in mind.
Here is my example: I plan to start using Canvas in spring 2017. I had one student with an incomplete grade in spring 2016, and I told that student that fall 2016 would be the only opportunity to resolve that incomplete. In my fall 2016 class, I did not give any incomplete grades.