The amount of this loss may, however, be deducted from the partner's taxable income for a subsequent year, up to the amount by which the partner's at-risk amount at the end of the partnership's fiscal period ending in the particular year exceeds the aggregate of the following amounts for the fiscal period:

• the partner's share of the federal investment tax credit;
• the partner's share of the partnership's business losses or property losses; and
• the partner's share of the Canadian and foreign exploration or development expenses.