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Line 251 - Limited partnership losses of other years

Notice to the reader:
You may have received a 2004 or 2006 version of the T5013, Statement of Partnership Income, slip. Below you will find instructions for both versions. Use the instructions that apply to the version of the T5013 slip you received.

If you had limited partnership losses in previous years that you have not already deducted, you may be able to claim part of these losses this year. For details, contact us.

You can carry forward limited partnership losses indefinitely, but you can only deduct them from the same partnership's income if you have a positive at-risk amount. If you claim these losses, attach to your paper return a statement showing a breakdown of your total losses, the year of each loss, and the amounts deducted in previous years.

Note
You cannot use the following amounts on your tax return for 2006:

  • box 24 of your 2006 version of the T5013 or T5013A information slip issued for 2006
  • box 31 of your 2004 version of the T5013 information slip issued for 2006

Completing your tax return

If you received the 2006 version of the slip, box 25 of your T5013 and T5013A information slips shows the amount of limited parnership losses from prior years that you can enter on Line 251 of your current year tax return. You can only deduct this loss if there is an amount in Box 22-1.

If you received the 2004 version of the slip, a note in the details area of your T5013 information slip shows the amount of limited parnership losses from prior years that you can enter on Line 251 of your current year tax return. You can only deduct this loss if there is an amount in Box 45.

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