Line 251 – Limited partnership losses of other years

If you had limited partnership losses in previous years that you have not already claimed, you may be able to claim part of these losses this year.

You can carry forward limited partnership losses indefinitely, but you can only deduct them from the same partnership's income if you have a positive at-risk amount (ARA). For more information, see Interpretation Bulletin IT-232R3, Losses – Their Deductibility in the Loss Year or in Other Years or by calling 1-800-959-5525.

If you claim these losses, attach to your paper return a statement showing a breakdown of your total losses, the year of each loss, and the amounts claimed in previous years.


You cannot use the amount in box 108 of your T5013 slip for 2018 on your tax return for 2018.

Completing your tax return

Box 109 of your T5013 slip shows the amount of limited partnership losses from prior years that may be entered on line 251 of your current year tax return. You can only deduct this loss if there is an amount in box 105.

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