A business investment loss is a special type of capital loss and can occur, for example,
when you dispose of shares or certain debts of a small business corporation. The
allowable (deductible) portion of the loss is listed on line 21700.
To review and confirm your business investment loss on line 21700:
- Select X in the upper-right corner to close the Help window.
- In the upper-right corner of your screen, select Find.
- In the Find window, type Allowable.
- Select Allowable Business Investment Losses from the list, and select
Go.