Line 23500 - Social benefits repayment
Line 23500 - Social benefits repayment
If you entered an amount for old age security (OAS) pension, employment insurance (EI) and other benefits or net federal supplements paid on lines 11300, 11900 and 14600 respectively, you may have to repay parts of these amounts if your net income after certain adjustments is more than the repayment threshold for the year.
Note
Your repayments are not part of your taxable income,
but they are included at line 23500 of your return to
increase your total payable at line 43500 of your return.
Employment insurance (EI) benefits repayment
You may have received more benefits than you were entitled to and have already paid them back to the payer of your benefits.
If the payer of your benefits reduced your employment insurance benefits after discovering the mistake, your T4E slip will show only the net amount that you received so you cannot claim a deduction.
If you repaid excess benefits that you received directly to the payer of your benefits, box 30 of your T4E slip will show the amount that you repaid. Include this amount on line 23200 of your return.
Note
Entering an amount on line 23200 of your return is not
the same as repaying a social benefit on line 23500 of
your return.
You have to repay part of the EI benefits (line 11900) that you received in 2024 if all the following conditions apply to you:
-
There is an amount in box 15 of your T4E slip
-
The rate in box 7 is 30%
-
The result of the following calculation is more than $79,000:
See the repayment chart on the back of your T4E slip if you entered an amount on line 11900 of your return and the amount on line 23400 of your return is more than $79,000.
Enter the result on line 23500 of your return.
If you also must repay OAS benefits that you received, complete the chart for line 23500 using your Federal Worksheet and enter the result on line 23500 of your return.
Old age security (OAS) benefits repayment
You may have to repay all or part of your OAS pension (line 11300) or net federal supplements (line 14600) if the result of the following calculation is more than $90,997:
Notes
You may have had OAS recovery tax withheld from your
2024 OAS benefits. The amount deducted is shown in
box 22 of your 2024 T4A(OAS) slip.
Do not claim this amount on line 23200 of your return.
Instead, use the chart for line 23500 of your Federal Worksheet to calculate your social benefits repayment at line 42200 of your return and allowable deduction at line 23500 of your return. Claim the amount from box 22 of the T4A(OAS) slip on line 43700 of your return.
If your net income was more than the 2024 threshold and your 2025 net income is expected to be substantially lower, you can request a waiver from the CRA to have Service Canada reduce your income tax withheld at source beginning in July 2025. This request must be made in writing. Send the CRA a completed Form T1213(OAS), Request to Reduce Old Age Security Recovery Tax at Source. For more information, contact the CRA.
Complete the chart for line 23500 using your Federal Worksheet and enter the result on line 23500 of your return.
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