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 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, the CRA will make determinations of the following amounts:

  • a non-capital loss
  • a net capital loss
  • a restricted farm loss
  • a farm loss
  • a limited partnership loss

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

Notice of determination or redetermination of a loss

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

Disputing loss determinations

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

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