Line 232 - Other deductions

Line 232 - Other deductions

Claim the allowable amounts not deducted elsewhere on your return. Specify the deduction you are claiming in the space provided on the return.

If you have a tax shelter, see "Tax shelters" at the end of Step 2 - Total income of this guide.

Income amounts repaid

If in 2018 you repaid amounts you received and reported as income (other than salary or wages) for 2018 or a previous year, you can claim most of these amounts on line 232 of your return for 2018. However, if a court order made you repay support payments you reported on line 128 of your return, claim the repayment on line 220 of your return.

If in 2018 you repaid an amount you received from a registered disability savings plan and reported it as income in 2018 or a previous year, you can claim the amount on line 232 of your return. For more information, go to canada.ca/taxes-rdsp, or see Guide RC4460, Registered Disability Savings Plan.

In 2018, you may have had an amount recovered from your gross old age security (OAS) pension (shown in a letter or in box 20 of your T4A(OAS) slip) because of an overpayment you received in a previous period. If so, you can claim a deduction on line 232 of your return for the amount you repaid.

Notes
If you had to repay OAS for 2017, tax may have been withheld from your OAS benefits for 2018. The amount deducted is shown in box 22 of your T4A(OAS) slip for 2018. Do not claim that amount on line 232 of your return. Claim it on line 437 of your return. To calculate your 2018 OAS repayment, complete the chart for line 235 on the Worksheet for the return.

If you repaid employment income, see "Repayment of salary or wages" under Line 229 of this guide. If you repaid interest earned on an income tax refund, see "Refund interest" under Line 221 of this guide.

Employment insurance (EI) benefits - You may have received more benefits than you should have and already paid them back to the payer of your benefits. For example:

• The payer of your benefits may have reduced your EI benefits after discovering the mistake. In this case, your T4E slip will show only the net amount you received, so you cannot claim a deduction

• If you repaid excess benefits you received directly to the payer of your benefits, box 30 of your T4E slip will show the amount you repaid. Include that amount on line 232 of your return. This is not the same as repaying a social benefit on line 235 of your return

Legal fees

You can claim the following expenses if:

• you paid fees (including any related accounting fees) for advice or assistance to respond to the CRA when the CRA reviewed your income, deductions, or credits for a year or to object to or appeal an assessment or decision under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan, or the Quebec Pension Plan

• you paid fees to collect (or establish a right to) a retiring allowance or pension benefit. However, you can claim only up to the retiring allowance or pension income you received in the year, minus any part of these amounts transferred to a registered retirement savings plan or registered pension plan. You can carry forward, for up to seven years, the legal fees you cannot claim in the year

• you incurred certain fees to try to make child support payments non-taxable

  Notes
  Fees relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid to you must be claimed on line 221 of your return.

  You cannot claim legal fees you incurred to get a separation or divorce or to establish custody of, or visitation arrangements for, a child. For more information, see Guide P102, Support Payments.

  You can claim the legal fees you paid in the year to collect or establish a right to salary or wages owed to you. See Line 229 of this guide.

You must reduce your claim by any award or reimbursements you received for these expenses. If you are awarded the cost of your deductible legal fees in a future year, report that amount in your income for that year.

For more information about other legal fees you may deduct, see Interpretation Bulletin IT-99, Legal and Accounting Fees.

Other deductible amounts

The following are examples of other amounts you can claim:

• depletion allowances (get and complete Form T1229, Statement of Resource Expenses and Depletion Allowance)

• certain unused RRSP, pooled registered pension plan (PRPP), or specified pension plan (SPP) contributions which were refunded to you or your spouse or common-law partner in 2018 (attach to your return an approved Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP contributions from your RRSP, or Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions)

• the excess part of a direct transfer of a lump-sum payment from your registered pension plan (RPP), PRPP, and SPP to an RRSP or registered retirement income fund (RRIF) you withdrew and are including on line 129 or 130 of your return for 2018. Use Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew From an RRSP, PRPP, SPP or RRIF, to calculate the deductible amount

• designated benefits from a RRIF shown in box 22 of your T4RIF slips, a refund of RRSP premiums shown in box 28 of your T4RSP slips, or the RPP or PRPP amount shown in box 194 of your T4A slips, or SPP amount shown in box 018 of your T4A slips, if you rolled over an amount to a registered disability savings plan (RDSP). For more information about RDSPs, go to canada.ca/taxes-rdsp, or see Guide T4040, RRSPs and Other Registered Plans for Retirement