T1A: Request for Loss Carryback
Form T1A is how an individual asks the CRA to apply a current-year loss against income reported in any of the three previous tax years.
This is the genuine CRA PDF, unmodified. Source: CRA official page.
What is T1A?
T1A, Request for Loss Carryback, lets you carry a loss realised this year back to one, two, or three years earlier so the CRA can reassess those returns and refund tax already paid. It covers non-capital losses, net capital losses, restricted farm losses, farming or fishing losses, and losses on listed personal property.
This is a dynamic (XFA) PDF designed for Adobe Acrobat Reader and will not fill in a web browser or a basic PDF viewer. Download it and open it in the free Adobe Acrobat Reader. You enter the amount of each loss and the earlier years you want it applied to; you do not file amended returns for those prior years, because the CRA reassesses them from the T1A.
Who files T1A?
- Individuals with a current-year loss they want applied to a prior tax year
- Taxpayers carrying back a net capital loss to offset earlier capital gains
- Farmers or fishers carrying back a farming or fishing loss
- Anyone seeking a refund of tax paid in one of the three previous years
How to fill out T1A
- Download the T1A and open it in the free Adobe Acrobat Reader; it will not fill in a browser.
- Enter your name, social insurance number, and the tax year in which the loss arose.
- Complete the section for each type of loss you are carrying back.
- Show the amount to apply to the first, second, and third previous years.
- File the T1A with your paper return or send it separately to the CRA, which then reassesses the earlier years.
Get T1A
This is a dynamic PDF from CRA: it only fills in correctly in Adobe Acrobat Reader, so there is no in-browser fill here. Download the genuine T1A below and open it in the free Adobe Acrobat Reader to complete and save it.
Download the official T1A PDFFrequently asked questions
Do I need to refile my old returns?
No. You do not amend the prior-year returns yourself. The T1A tells the CRA how much loss to apply to each earlier year, and the CRA reassesses those returns and issues any refund.
How far back can a loss be carried?
A loss can generally be carried back up to three tax years using the T1A. Carryforward rules differ by loss type, so check the current guidance at canada.ca.