Line 252 - Non-capital losses of
other years
For 2018, claim the unapplied non-capital, farming, or fishing losses you reported on your 2006 to 2017 returns, which you would like to apply. Losses incurred in 2006 and later years can generally be carried forward for 20 years. Your available losses are shown on your latest notice of assessment or notice of reassessment.
There are restrictions on the amount of certain farm losses you can claim each year. If you have a farming or fishing business, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income, Guide RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide, or Guide RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide.
If you need more information about losses, see Interpretation Bulletin IT-232, Losses - Their Deductibility in the Loss Year or in Other Years.
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