<
 
 
 
 
×
>
Vous consultez une page Web conservée, recueillie par Bibliothèque et Archives Canada le 2007-11-21 à 00:28:48. Il se peut que les informations sur cette page Web soient obsolètes, et que les liens hypertextes externes, les formulaires web, les boîtes de recherche et les éléments technologiques dynamiques ne fonctionnent pas. Voir toutes les versions de cette page conservée.
Chargement des informations sur les médias

You are viewing a preserved web page, collected by Library and Archives Canada on 2007-11-21 at 00:28:48. The information on this web page may be out of date and external links, forms, search boxes and dynamic technology elements may not function. See all versions of this preserved page.
Loading media information
X
Canada Revenue Agency
Symbol of the Government of Canada
Skip to content | Skip to institutional links

Common menu bar links

 

Institutional links

Partnership losses

A partnership can have a loss. However, apply the loss carry-over rules to each partner, and not to the partnership.

For example, when you complete your own income tax return, combine your share of the partnership non-capital losses with any other non-capital losses you have in the year.

Note
The 10 year carry-forward period, in respect of non-capital losses, farm losses, restricted farm losses and life insurer's Canadian life investment losses incurred and investment tax credits earned for Scientific Research and Experimental Development (SR&ED), in taxation years that end after 2005, is extended to 20 years.

Apply this amount against your income. For information about the loss carry-forward period for non-capital losses see Line 252 - Non-capital losses of other years.

Forms and publications

Date Modified: 2007-01-02

Top of Page
Important Notices