Line 23200 - Other deductions
Claim the allowable amounts not deducted anywhere else on your return. Specify the deduction you are claiming in the space provided on the return. Attach a note to your paper return if you are claiming more than one type of deduction, deducting more than one amount or to explain your deductions in more detail.
Federal, provincial and territorial COVID-19 benefit repayments made in 2023 can be claimed as a deduction on line 23200 of your 2023 return.
If you have a tax shelter, see "Other amounts you have to report on your return" on page 16.
Income amounts you repaid
Income (other than salary and wages)
If you repaid amounts in 2023 that you received and reported as income (other than salary or wages) for 2023 or a previous tax year, you can claim most of these amounts on line 23200 of your 2023 return. However, if a court order made you repay support payments that you reported on line 12800 of your return, claim the repayment amount on line 22000 of your return.
Registered disability savings plan (RDSP)
If you repaid an amount in 2023 that you received from an RDSP and reported as income in 2023 or a previous tax year, you can claim the amount on line 23200 of your return.
Attach Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) under Paragraph 60(m), or a letter from the RDSP issuer, to your paper return.
For more information, go to canada.ca/taxes-rdsp or see Guide RC4460, Registered Disability Savings Plan.
Old age security (OAS) pension
If you had an amount recovered from your gross OAS pension in 2023 (shown in a letter or box 20 of your T4A(OAS) slip) because of an overpayment you received before 2023, you can claim a deduction on line 23200 of your return for the amount you repaid.
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Notes You may have had OAS recovery tax withheld from your 2023 OAS benefits. The amount deducted is shown in box 22 of your T4A(OAS) slip for 2023. 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 and allowable deduction at line 23500. Claim the amount from box 22 of the T4A(OAS) slip on line 43700 of your return. If you repaid employment income, see "Repayment of salary or wages" on page 18. If you repaid interest earned on an income tax refund, see "Refund interest" on page 17. |
Employment insurance (EI) benefits
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 EI benefits after discovering the mistake, your T4E slip will show only the net amount 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.
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Note This is not the same as repaying a social benefit on line 23500 of your return. |
Legal fees
You can claim the following expenses:
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fees including any related accounting fees that you paid:
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for advice or assistance to respond to the CRA when the CRA reviewed your income, deductions or credits for a year
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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
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fees that you paid to collect (or establish a right to) a retiring allowance or pension benefit. 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 (RRSP) or registered pension plan (RPP). You can carry forward the legal fees you cannot claim in the year for up to seven years
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certain fees you incurred to try to make child support payments non-taxable
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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 22100 of your return. You cannot claim legal fees that you incurred to separate or divorce, or to establish custody of, or visitation arrangements for, a child. For more information, see Guide P102, Support Payments. You can claim legal fees that you paid in the year to collect or establish a right to salary or wages owed to you. See line 22900 on page 18. |
You must reduce your claim by any award or reimbursement you received for these expenses. If you are awarded the cost of your deductible legal fees in a future year, report that amount as income for that year.
For more information about other legal fees you may deduct, see consolidated and archived Interpretation Bulletin IT-99R5.
Other deductible amounts
Following are examples of other deductible amounts that you can claim:
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income subject to tax on split income (complete Form T1206, Tax on Split Income)
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Note If you deduct an amount for split income, you may have to make certain adjustments when claiming personal credits for yourself, your spouse or common-law partner or your dependants. For more information, see Form T1206. |
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certain unused RRSP, pooled registered pension plan (PRPP) or specified pension plan (SPP) contributions that were refunded to you or your spouse or common-law partner in 2023 (attach to your paper return an approved Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP Contributions from your RRSP, PRPP or SPP or a completed Form T746, Calculating your Deduction for Refund of Unused RRSP, PRPP and SPP Contributions)
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the excess part of a direct transfer of a lump-sum payment from your RPP, PRPP and SPP to an RRSP or a registered retirement income fund (RRIF) that you withdrew and are including on line 12900 or line 13000 of your 2023 return (complete Form T1043, Deduction for Excess Registered Pension Plan Transfers you Withdrew from an RRSP, PRPP, SPP or RRIF)
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designated benefits from a RRIF (box 22 of your T4RIF slips), a refund of RRSP premiums (box 28 of your T4RSP slips), an RPP or PRPP amount (box 194 of your T4A slips) or an SPP amount (box 018 of your T4A slips), if you rolled over an amount to an RDSP (for more information about RDSPs, go to canada.ca/taxes-rdsp or see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan)
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security for a loan if a property in an FHSA is no longer being pledged as security (amount in brackets from box 28 of your T4FHSA slip, if any)
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See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 23200 - Other deductions |
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