234 – Business investment loss
As a rule, you can deduct a business investment loss on line 234 if you sustained losses in 2022 on investments (shares or debt securities) in a Canadian-controlled private corporation (that is, a corporation whose shares are not listed on a stock exchange).
For more information, see guide IN-120-V, Capital Gains and Losses.
Form to enclose
TP-232.1-V, Business Investment Loss