Carry-Back of a deduction or tax credit (TP-1012.B-V)

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.

Follow these steps in H&R Block’s 2024 tax software:

Before you begin, ensure that you told us that you lived in Québec on December 31, 2024.

  1. On the left navigation menu, under the Credits & deductions tab, click Other.
  2. 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.

  3. When you arrive at the page for the Carry-back of a deduction or credit, enter your information into the tax software.