289 – Non-capital losses from other years

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You can deduct the following losses, provided you did not deduct them in a previous year:

  • non-capital losses you sustained from 2006 to 2018;
  • farm losses and restricted farm losses you sustained from 2006 to 2018;
  • limited partnership losses you sustained from 1986 to 2018.

Enter the amount of losses from previous years you are deducting on line 289. In box 289.1, enter the corresponding number from the list below. If you are deducting more than one type of loss, enter the total on line 289 and "99" in box 289.1.

01 Non-capital loss
02 Farm loss
03 Fishing loss
04 Restricted farm loss
05 Limited partnership loss

There may be a limit on your deductions for restricted farm losses and limited partnership losses. For more information, contact us.

You should also contact us if you disposed of (sold or transferred) eligible shares in a corporation as part of the transfer of a family business and, on line 55.1 of Schedule G, you entered the amount you designated as a deemed capital gain in form TP-517.5.5-V, Designating a Deemed Capital Gain Further to the Transfer of a Family Business.

Limited partner in a partnership

If you are claiming a deduction for a limited partnership loss, see point 9 in the instructions for line 276 and complete Schedule N.

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