If in a previous year you forgot to claim a deduction or credit on your return, you can use the TP-1012.B-V: Carry-back of a deduction or tax credit form to adjust that return and claim what you might have originally missed. This form is also used by legal representatives of a deceased individual, or a trustee acting on behalf of a trust to claim a deduction or tax credit for a previous tax year.
Note: The TP-1012.B-V form is only used to carry-back certain deductions or tax credits to a previous year. For all other deductions, credits, and changes, use the TP-1.R.V form to adjust your Québec tax return.
Some deductions and credits you can carry-back with the TP-1012.B-V are:
- Expenses related to a research grant
- An adjustment of your investment expenses
- Donations and gifts made or deemed to have been made before death
- Unused portion of the foreign tax credit
- Repayment of certain government benefits
Note: While carrying back your deductions or credits won’t reduce any late-filing penalties for the carry-back year, they might result in a refund which can be applied against amounts you owe for another tax year.
You can also carry-back a deduction or tax credit to a previous year’s tax return online through the Revenu Québec website. If you choose this option, you’ll have to be registered with Revenu Québec’s My Account service.
Where do I claim this?
Follow these steps in H&R Block’s 2018 tax software:
Before you begin, ensure that you told us that you lived in Québec on December 31, 2018.
- On the PREPARE tab, click the OTHER icon. You'll find yourself here:
- Under the SPECIFIC CREDITS FOR YOUR PROVINCE heading, select the checkbox labelled Carry-back of a deduction or credit (TP-1012.B-V), then click Continue.
- When you arrive at the page for the Carry-back of a deduction or credit, enter your information into the tax software.