Carry-Back of a Deduction

To use this service Access Service
Purpose of the service

To amend an income tax return filed for a previous taxation year, in order to claim a deduction for:

  • expenses related to a research grant
  • an adjustment of investment expenses and an adjustment of other investment expenses
Users
  • Individuals
  • Individuals in business (self-employed persons)
Conditions for use
  • Be registered for My Account
  • Be making your request no later than one of the following dates:
    • the date by which you are required to file an income tax return
    • the date you would be required to file an income tax return if you had income tax payable
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