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

• non-capital losses you sustained from 2006 to 2021;
• farm losses and restricted farm losses you sustained from 2006 to 2021;
• limited partnership losses.

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.

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.