CCH iFirm Tax T1 2021.30.31.01

Continuity of Non-Capital Losses Carryforwards

Important Notice : If you want to claim less than the loss amount calculated by the program, you must override the appropriate cell on the T1 jacket. The losses carryforwards workchart is then updated. You must not override any cell in the workchart opening balances may, however, be adjusted where necessary.

See Also

Federal Income Tax and Benefit Guide – Lines 25100 and 25200

Income Tax Return Guide – Line 289