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The Charter of the French language and its regulations govern the consultation of English-language content.

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

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