Capital Loss Carry-Forwards

Investors that have capital loss carry-forwards can use capital gains from Maple Leaf Flow-Through investments to offset their capital loss carry-forwards.


What is a Capital Loss?

A capital loss is the result of selling an investment (capital property) at less than the purchase price or adjusted basis and capital loss carry-forwards are a result of capital losses exceeding capital gains in any given year. Any expenses from the sale are deducted from the proceeds and added to the loss.


The information on this page is not to be considered tax advice. Maple Leaf reminds you that each individual's tax and investment planning situation is unique and professional advice should always be received from a qualified tax and/or investment advisor. We strongly recommend that you consult with your tax advisor to determine the optimal use of these tax deductions as well as the impact to you, if any, with respect to either alternative minimum tax or cumulative net investment losses.


For Individual Investors

An investment in a Maple Leaf Short Duration Flow-Through Limited Partnership can provide up to a 100% tax deduction in the initial year of the investment.  Individual investors may also realize tax deductions by utilizing the following tax planning options:

Charitable Giving

RSP Contributions

Capital Loss Carry-Forwards

Reduce Tax Deductions


For Corporate Investors

Download Province specific examples of corporations investing in flow-through

 View Corporate Tax Planning Examples