This has been bugging me. I don't know the answer and I don't have money for an accountant yet.

What happens when my CC tax return is negative?

I know that when it is in your personal capacity, you receive money back from the Receiver. What happens with a CC, do you get money back, do you deduct it somewhere else? Does it get carried over to the next year?

Please, any help will be very appreciated, as I am very curious......