Business investment loss

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

A business investment loss is a loss sustained during a year on the sale of

  • a share of the capital stock of a small business corporation; or
  • a debt owed by a small business corporation, or by a Canadian-controlled private corporation that
    • went bankrupt while carrying on a small business, or
    • was insolvent, and was carrying on a small business at the time it was wound up.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter