Disputing loss determinations

The formal process of resolving a dispute does not usually apply to loss amounts under dispute, because there is no tax, interest, or penalty involved.

However, a corporation may request a loss determination if it does not agree with the amount of the losses assessed by the Canada Revenue Agency (CRA). 

Requesting a loss determination

A loss determination is a chance for a corporation to ask the CRA to re-examine any losses assessed on its notice of assessment.

If the corporation asks, we will make determinations of the following amounts:

Send any requests for loss determinations to your tax services office or tax centre.


You cannot request a loss determination if the CRA assessed your loss to be the same as what you reported.

Notice of determination or redetermination of a loss

The CRA will determine the amount of the loss and confirm in writing by issuing Form T67AM, Notice of Determination/Redetermination of a Loss.

Disputing loss determinations

Once the corporation has received the notice of determination, it can file an objection within 90 days after the date of the notice. See Resolving disputes for more information.

Forms and publications

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: