Deferred non-commercial losses from partnership activities are entered into the partnership deduction section of the Individual tax return.
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HandiTax 2024
Open HandiTax 2024.
Select your client's Individual tax form.
From the Individual Tax Return Outline page, click on the Partnership Income worksheet, then click Edit.
Enter the deferred non-commercial business losses at the Deductions section, Primary production and/or Non-primary production fields.
Press F5 for the Deduction type codes to display then select O - Other deductions.
Depending on whether the entire loss or part of the loss is deemed non-commercial, one of the following codes will need to be selected:
D: Entire amount is a deferred non-commercial business loss from last year.
P: Part of the amount is a deferred non-commercial business loss from last year.
HandiTax 2020 to 2023
Open HandiTax 2020 to 2023.
Select your client's Individual tax form.
Go to Item 13.
Go to the Partnership deductions section.
Click F5 and select your partnership from the list.
Click F5 and select O - Other deductions.
Enter the deferred non-commercial business losses at PP Ded and/or NPP Ded fields.
Depending on whether the entire loss or part of the loss is deemed non-commercial, one of the following codes will need to be selected:
D: entire amount is a deferred non-commercial business loss from last year.
P: part of the amount is a deferred non-commercial business loss from last year.
HandiTax 2019 and prior
Open HandiTax 2019 or prior.
Select your client's Individual tax form.
Go to Item 13.
Enter the deferred non-commercial business losses at PP Ded and/or NPP Ded fields.
Depending on whether the entire loss or part of the loss is deemed non-commercial, one of the following codes will need to be selected:
D: entire amount is a deferred non-commercial business loss from last year.
P: part of the amount is a deferred non-commercial business loss from last year.


