289 – Non-capital losses from other years
You can deduct the following losses, provided you did not deduct them in a previous year:
- non-capital losses you sustained from 2006 to 2016;
- farm losses and restricted farm losses you sustained from 2006 to 2016;
- limited partnership losses you sustained from 1986 to 2016.
There may be a limit on your deductions for restricted farm losses and limited partnership losses. For more information, contact us.
If you are claiming a deduction for a limited partnership loss, see point 9 in the instructions for line 276 and complete Schedule N.