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Line 297 - Miscellaneous deductions

Line 297 - Miscellaneous deductions

On line 297, enter the amount of the deduction to which you are entitled and, in box 296, enter the corresponding number from the following list. If you are claiming more than one deduction, enter the total on line 297 and "88" in box 296.

02	Security option deduction
03	Deduction for foreign researchers
04	Deduction for foreign experts
05	Deduction for foreign researchers on a post-doctoral internship
06	Deduction for foreign specialists
07	Deduction for foreign producers or foreign individuals holding a key position in a foreign production filmed in Québec
08	Deduction for employment income earned on a vessel
09	Deduction for employees of an international financial centre (IFC)
12	Deduction for income exempt under a tax treaty
13	Deduction for share- and security-issue expenses related to Québec resources
14	Deduction for employees of certain international organizations
16	Deduction for copyright income
17	Deduction for shares received in exchange for mining property
19	Deduction for foreign professors
20	Deduction for foreign farm workers
21	Income-averaging deduction for forest producers
22	Deduction for patronage dividends received from a cooperative
23	Canadian Forces personnel and police deduction
24	Deduction for a repayment of the Universal Child Care Benefit
25	Deduction for the repayment of income from a registered disability savings plan (RDSP)
26	Deduction for a single payment that includes a share received from an employer

If you are claiming any of the deductions listed in points 3 to 6, 8, 19, 22 and 23, and nothing is shown in respect of the deduction(s) on your RL-1 slip, contact your employer.

You must keep all supporting documents pertaining to the deductions you claim. For example, for the deductions mentioned in points 3 through 9 and 19, you must keep the certificate issued by the relevant government department or agency.

02 Security option deduction

The deduction is the total of the amounts in boxes L-9, L-10, L-12 and L-13 of your RL-1 slip. It is equal to 25% of the benefit deemed received in the year (or 50% of the benefit if certain conditions are met). To learn more, see guide IN-253-V, Taxable Benefits.

If you cashed out your security option rights without acquiring securities, you are entitled to the security option deduction, provided an amount is shown in box L-8 of your RL-1 slip, or in box 86 of your T4 slip (if you did not receive an RL-1 slip). If you are entitled to the deduction, enter on line 297 the amount shown in box L-9 or L-12 of your RL-1 slip. If you did not receive an RL-1 slip, enclose a copy of your T4 slip with your return and contact us.

NOTE Under new rules, the securities underlying a security option granted under a contract concluded after June 2021 may not be eligible for the security option deduction or the additional deduction for donated securities. Contact your employer to find out if yours are eligible.

Deferred taxation of the benefit from a security option

If you are including a taxable benefit in your income on line 101 because you disposed of shares or mutual fund units and had previously elected to defer taxation of the benefit until the year you disposed of the securities, you can enter, on line 297, an amount equal to 25% of the benefit included on line 101 or 50% of the benefit if certain conditions are met. For more information, see guide IN-253-V.

Foreign specialists

Special rules apply if, on line 101, you include a taxable benefit related to a stock option, and all three of the statements below apply to your situation.

• You carried out the duties of a foreign specialist:

  • at an international financial centre;

  • in the Montréal international trade zone at Mirabel, for a corporation that carried on an eligible business; or

  • for a corporation operating a stock exchange business or a securities clearing-house business.

• During the period in which you were entitled to deduct all or part of your income from all sources, you acquired stock options further to an agreement with your employer (or former employer) or a person related to your employer (or former employer).

• You are no longer entitled to deduct all or part of your income from all sources.

For more information, contact us.

Donated securities

On line 297, you can enter an additional deduction equal to 50% of the taxable benefit included as income on line 101 because you exercised a security option if all of the following conditions are met:

• You donated mutual fund units or listed shares to a charity or other qualified donee in the year you acquired them, but no later than 30 days following the acquisition.

• You are including a taxable benefit on line 101 because you exercised an option to purchase such securities in 2025.

• There is an amount in box L-9 or L-12 of your RL-1 slip.

If you are entitled to the additional deduction and the fair market value of the units or shares at the time of the donation was less than their value when the option was exercised, contact us to determine the amount you can deduct.

03 Deduction for foreign researchers

Your deduction is equal to the result of the following calculation:

Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign researchers. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-10 of your RL-1 slip.

04 Deduction for foreign experts

Your deduction is equal to the result of the following calculation:

Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign experts. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-12 of your RL-1 slip.

05 Deduction for foreign researchers on a post-doctoral internship

Your deduction is equal to the result of the following calculation:

Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign researchers on a post-doctoral internship. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-11 of your RL-1 slip.

06 Deduction for foreign specialists

Your deduction is equal to the result of the following calculation:

Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign specialists. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-9 of your RL-1 slip.

07 Deduction for foreign producers or foreign individuals holding a key position in a foreign production filmed in Québec

If you were not resident in Canada in 2025 but you spent at least 183 days in Québec, you can claim this deduction provided you received remuneration as a foreign producer, as a foreign individual holding a decision-making position in a foreign production filmed in Québec or as a foreign individual holding a key position in such a production. The amount you deduct cannot be greater than the remuneration you received in any of these respects in 2025 and included on line 101, minus any related deductions. If you were self-employed, the amount you deduct cannot be greater than the net business income you earned in any of these respects and included in your income.

If you spent fewer than 183 days in Québec, contact us.

08 Deduction for employment income earned on a vessel

If you earned employment income as a Québec sailor on a vessel engaged in international freight transportation that was operated by an eligible shipowner, you may be entitled to a deduction for the remuneration you received from your employer for 2025. Enter the amount shown in box A-6 of your RL-1 slip.

09 Deduction for employees of an international financial centre (IFC)

If you carried out the duties of a foreign specialist, you may be entitled to a deduction. To determine the amount of the deduction, do the following calculation: Multiply the total income that you earned in 2025 during the period in which you worked as a foreign specialist for an IFC by the exemption rate shown in box A-14 of your RL-1 slip.

12 Deduction for income exempt under a tax treaty

You can deduct the total of the amounts included in your income that are exempt from income tax under a tax treaty or agreement concluded between a foreign country and Québec or Canada. For example, you can deduct a pension from a foreign country if a tax treaty or agreement so provides.

Deduction for U.S. Social Security benefits

Under the tax treaty between Canada and the United States, you can claim a deduction equal to 15% of the U.S. Social Security benefits included in your income.

However, if you were a Canadian resident throughout a period beginning before January 1, 1996, and ending in 2025, and you received U.S. Social Security benefits every year during that period, you can claim a deduction equal to 50% of the U.S. Social Security benefits you received in 2025.

The 50% deduction also applies if you received benefits as a surviving spouse and all of the following conditions are met:

• The deceased was your spouse immediately before their death.

• The deceased was resident in Canada throughout the period beginning before January 1, 1996, and ending immediately before their death, and received U.S. Social Security benefits every year during that period.

• You were resident in Canada and received benefits as a surviving spouse every year throughout the period beginning at the time of your spouse's death and ending in 2025.

13 Deduction for share- and security-issue expenses related to Québec resources

You can deduct expenses incurred to issue shares or securities related to Québec resources if the expenses were waived in your favour.
The amount of such expenses is shown in box H of your RL-11 slip or in box 65 of your RL-15 slip.

14 Deduction for employees of certain international organizations

You can deduct the net income you earned as an employee of the United Nations or a specialized agency related to the United Nations in accordance with the Charter of the United Nations. Your net income is your employment income minus any related deductions. However, if you worked for an international organization established in Québec, you can deduct the portion of your income that relates to the employment duties you carried out in Québec only if the organization has concluded an agreement with the Québec government.

16 Deduction for copyright income

If you are a professional artist within the meaning of the Act respecting the professional status of artists in the visual arts, film, the recording arts, literature, arts and crafts and the performing arts, you may be entitled to a deduction, for 2025, for income from copyrights of which you, as an author or performing artist, are the first owner. Copyrights include public lending rights.

You can claim this deduction if the total copyright income included in your business income or shown in box H-2 of your RL-3 slip is less than $60,000. To calculate the amount you can claim, complete Work Chart 297.

17 Deduction for shares received in exchange for mining property

If you disposed of (sold, transferred, exchanged, donated, etc.) shares in a corporation that you received in exchange for disposing of mining property or a right to such property in favour of the corporation while you were a prospector, you can deduct 50% of the amount included in your 2025 income (the fair market value of the shares when you acquired or disposed of them, whichever is less).

19 Deduction for foreign professors

Your deduction is equal to the result of the following calculation:

Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign professors. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-13 of your RL-1 slip.

20 Deduction for foreign farm workers

If you were not resident in Canada in 2025 but you spent at least 183 days in Québec, you can claim a deduction equal to the result of the following calculation: Subtract, from the remuneration you received in 2025 for employment held in Québec as a foreign farm worker, the deductions related to that employment. Multiply the result by 50%.

If you spent fewer than 183 days in Québec, contact us.

21 Income-averaging deduction for forest producers

If you meet the following conditions, you can request that part of your net income from sales of timber produced in a private forest be averaged over a period of up to seven or ten years:

• You are a certified forest producer under the Sustainable Forest Development Act (or a member of a partnership that is a certified forest producer) regarding the private forest.

• The sales are non-retail sales made to a buyer with an establishment in Québec.

• You were resident in Québec on December 31, 2025.

You must then include all or part of the amount deducted for the year in your taxable income for one or more of the next seven or ten years. See point 8 in the instructions for line 276.

Enclose the following with your tax return:

• form TP-726.30-V, Income Averaging for Forest Producers

• a copy of a valid certificate issued to you and attesting that you are a certified forest producer regarding the private forest for which you are claiming the deduction or issued to the partnership of which you are member and attesting that this partnership is certified as such

22 Deduction for patronage dividends received from a cooperative

Your deduction is equal to the amount shown in box O-2 of your RL-1 slip. If, in 2025, you were a member of a partnership that received patronage dividends in the form of preferred shares in a qualified cooperative, you can claim a deduction based on your interest in the partnership.

23 Canadian Forces personnel and police deduction

If you are a member of the Canadian Forces or a police officer and you are deployed on an international mission (regardless of the risk level), you can enter the amount in box A-7 of your RL-1 slip on line 297 of your return.

24 Deduction for a repayment of the Universal Child Care Benefit

You can deduct the amounts repaid in 2025 with regard to a Universal Child Care Benefit that you were required to include on line 278 of your return for the year or a previous year.

25 Deduction for a repayment of income from a registered disability savings plan (RDSP)

You can deduct the amounts repaid in 2025 under the Canada Disability Savings Act that you had to enter on line 278 of your income tax return for the year or a previous year.

26 Deduction for a single payment that includes a share received from an employer

You can claim a deduction if the following conditions are met:

• You are a beneficiary under a deferred profit-sharing plan (DPSP) and you received, during the year or in a previous year and while resident in Canada, a single payment including at least one share of the capital stock of the employer that contributed to the plan (or of a corporation with which the employer was not dealing at arm's length) at the time of your withdrawal from the plan, your retirement or the death of an employee or former employee, and you made a valid election in respect of the payment.

• During the year, you disposed of (sold, transferred, exchanged, donated, etc.) a share covered by the election or ceased to be resident in Canada.

The deduction is equal to 50% of the amount included in your income for 2025 in respect of the disposition of the share (the amount by which the fair market value of the share when you acquired it exceeds its cost at the time).

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