Completing your tax return

If you show income at TOTAL INCOME OR LOSS on page 3 of your tax return:

• take away the amount at TOTAL DEDUCTIONS from the amount at TOTAL INCOME OR LOSS; write the result at SUBTOTAL
• if the amount at SUBTOTAL is less than zero, print L in the LOSS box at the right of the amount.

If you show a loss at TOTAL INCOME OR LOSS on page 3 of your tax return:

• add the amount at TOTAL DEDUCTIONS to the amount at TOTAL INCOME OR LOSS
• write the result at SUBTOTAL, and print L in the LOSS box at the right of the amount.