  Other deductions |
The deduction to which a taxpayer is entitled as a member of the clergy in respect of residence or lodgings occupied in the tax year. Use [Alt-J] to enter different values for other jurisdictions.
 See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 23100 - Clergy residence deduction
Use Oth-Prop-Exp to enter other property expenses to be included in the calculation of cumulative net investment loss (CNIL). Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 23200 - Other deductions
 See the CRA's general income tax guide:
Line 23200 - Other deductions
Use Other-Deduction to enter other deductions not included in the calculation of cumulative net investment loss (CNIL). Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 23200 - Other deductions
See the CRA's general income tax guide:
Line 23200 - Other deductions
Use PostDeathDecline to enter the deduction for post-death decline in the value of an unmatured RRSP or a RRIF from the RC249 form. You may deduct, in the principal return filed for the year of death of a person, the loss in value of investments in an unmatured RRSP or a RRIF sustained between the date of death and the date of payment to the heirs. Enclose a copy of form RC249, Post-Death Decline in the Value of an Unmatured RRSP or a RRIF - Final Distribution Made in 2023, the RRSP issuer or RRIF carrier remitted to the taxpayer.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 23200 - Other deductions
See the CRA's general income tax guide:
Line 23200 - Other deductions
Use the keyword Legal-Fees to enter the amount of legal fees incurred for purposes other than the recovery of salaries or wages. This includes, for example, or maintenance arrears (but not for obtaining a divorce or separation), fees paid to ... retiring allowance or pension benefits arising from income, or fees incurred to object to or appeal an assessment under the Income Tax Act or the Employment Insurance Act. The amount entered here will be reported as other deductions on line 23200 of the federal income tax return and on line 250 of the Quebec income tax return. Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 23200 - Other deductions
See the CRA's general income tax guide:
Line 23200 - Other deductions
Union or professional dues:
Starting in 1996, fees paid to the "Office des professions du Québec" are deducted on line 21200 of the federal return and line 397.1 of the Quebec return.
Amount paid for professional liability insurance required to maintain your professional status:
If a parity committee expense is deductible federally, it should be included in the amount entered for dues. This amount is deducted on line 21200 of the federal income tax return and line 207 of the Quebec income tax return.
Quebec:
Do not include the GST or QST in the amount of dues, if you are entitled to claim a refund of the QST paid in respect of such dues on line 459.
If you wish to claim the GST and the QST rebate select GST-Credit / QST-Credit Yes. The eligible amount for GST purpose is the dues amount including GST and the eligible amount for QST purpose is the dues amount including GST and QST. However, some accountant claim the total amount (including the QST) for purposes of the GST rebate.
The following options are applicable for the keyword Dues.
Annual union membership dues
Professional membership dues
Mandatory professional liability insurance
Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21200 - Annual union, professional, or like dues
See the CRA's general income tax guide:
Line 21200 - Annual union, professional, or like dues
Use the keyword Name-Union-Profes to enter the name of the professional corporation or union that generated the dues.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21200 - Annual union, professional, or like dues
See the CRA's general income tax guide:
Line 21200 - Annual union, professional, or like dues
Indicate whether or not you wish to claim the GST/HST rebate on the amount paid for dues or compulsory professional liability insurance.
Enter the amount of the expense on which GST/HST was paid that is eligible for the GST/HST rebate. Enter an amount here only if the eligible amount is less than the full amount. The amount entered should not include any Quebec QST paid.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21200 - Annual union, professional, or like dues
See the CRA's general income tax guide:
Line 21200 - Annual union, professional, or like dues
Indicate whether or not you wish to claim the QST rebate on the amount paid for dues or compulsory professional liability insurance.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21200 - Annual union, professional, or like dues
See the CRA's general income tax guide:
Line 21200 - Annual union, professional, or like dues
Use the keyword QST-Number to enter the QST registration number of the professional or artistic association whose annual dues have been paid.
This information is required for efile purposes.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21200 - Annual union, professional, or like dues
See the CRA's general income tax guide:
Line 21200 - Annual union, professional, or like dues
Enter the amount of the expense on which QST was paid that is eligible for the QST rebate. Enter an amount here only if the eligible amount is less than the full amount.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21200 - Annual union, professional, or like dues
See the CRA's general income tax guide:
Line 21200 - Annual union, professional, or like dues
Use Reimb-SFPQ-Dues to enter the reimbursement received of part of union special dues paid by the Syndicat de la fonction publique Québec (SFPQ). The Syndicat must inform the two governments of the amounts paid.
Federal
The amount entered will be shown at line 13000 of the federal return.
Québec
The amount entered will be deducted from the union dues. Whether the reimbursement of dues is greater than the union dues, the program will enter 0 at line 397.1 of the Québec return.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 13000 - Other income
See the CRA's general income tax guide:
Line 13000 - Other income
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Name-Union-Profes