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Citizens
Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership.Find out more
Businesses
Learn about the tax obligations and rights of corporations, partnerships, trusts and organizations that carry out activities in Québec.Find out more
Professional Representatives
Learn about the responsibilities and tax obligations of professional representatives and about My Account for professional representatives.Find out more
Partners
Learn about the partnerships we create with developers of products related to our fields of activity, SRM installers and QESI promoters, trustees and mandataries.Find out more
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Use our online services and download our forms, publications and guides.Find out more

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Loss carry-back

The operation whereby a loss sustained in a taxation year is carried back and applied to a previous year.

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