Carry-Back of a Deduction

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

• Individuals
• Individuals in business (self-employed persons)

• You must be registered for My Account.
• For the taxation year in which you are requesting that a deduction be carried to a previous year, you must file your form 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