Line 25100 – 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 the 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.

Note

You cannot use the amount shown in box 108 of your 2019 T5013 slips on your tax return for 2019.

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 25100 of your current year tax return. You can only deduct this loss if there is an amount in box 105.

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