ARCHIVED - General Guide for Non-Residents - 2015 - Deductions (Net income and Taxable income)

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• Net income
  • Line 205 – Pooled registered pension plan (PRPP) employer contributions
  • Line 206 – Pension adjustment
  • Line 207 – Registered pension plan (RPP) deduction
  • Line 208 – RRSP/PRPP deduction
  • Line 210 – Deduction for elected split-pension amount
  • Line 212 – Annual union, professional, or like dues
  • Line 213 – Universal child care benefit (UCCB) repayment
  • Line 214 – Child care expenses
  • Line 215 – Disability supports deduction
  • Line 217 – Business investment loss
  • Line 219 – Moving expenses
  • Line 220 – Support payments made
  • Line 221 – Carrying charges and interest expenses
  • Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings
  • Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income
  • Line 224 – Exploration and development expenses
  • Line 229 – Other employment expenses
  • Line 231 – Clergy residence deduction
  • Line 232 – Other deductions
  • Line 235 – Social benefits repayment
  • Line 236 – Net income
• Taxable income
  • Line 244 – Canadian Forces personnel and police deduction
  • Line 248 – Employee home relocation loan deduction
  • Line 249 – Security options deductions
  • Line 250 – Other payments deduction
  • Line 251 – Limited partnership losses of other years
  • Line 252 – Non-capital losses of other years
  • Line 253 – Net capital losses of other years
  • Line 254 – Capital gains deduction
  • Line 255 – Northern residents deductions
  • Line 256 – Additional deductions

Net income

Line 205 – Pooled registered pension plan (PRPP) employer contributions⬤ ▮ ▲

Report the total of all amounts shown in the designated "employer contribution amount" box of your PRPP receipts.

Do not report this amount as income, and do not deduct it on your return. We will use it to calculate your RRSP/PRPP deduction limit and to determine the over-contribution tax (if applicable). See line 208.

If you have any questions about your employer's contributions to your PRPP, contact your employer.

Line 206 – Pension adjustment⬤ ▲

Report on line 206 the total of all amounts shown in box 52 of your T4 slips or box 034 of your T4A slips. Generally, this total represents the value of the benefits you earned in 2015 under a registered pension plan (RPP) or a deferred profit sharing plan (DPSP).

Do not report the pension adjustment (PA) amount as income, and do not deduct it on your return. Report the amount on line 206. We will use it to calculate your RRSP/PRPP deduction limit for 2016, which we will show on your latest notice of assessment, notice of reassessment, or T1028, Your RRSP/PRPP Information for 2015. You can also view your RRSP/PRPP deduction limit on My Account for Individuals. See line 208.

If you have any questions about how your PA was calculated, contact your employer.

Line 207 – Registered pension plan (RPP) deduction⬤ ▮ ▲

Generally, you can deduct the total of all amounts shown in box 20 of your T4 slips, in box 032 of your T4A slips, or on your union or RPP receipts. Go to RRSPs and related plans, see Guide T4040, RRSPs and Other Registered Plans for Retirement, or contact the CRA to find out how much you can deduct if any of the following apply:

• the total is more than $3,500 and your information slips show a past-service amount for service before 1990;
• you contributed in a previous year and could not deduct part of the contributions; or
• you made contributions to a pension plan in a foreign country.

Supporting documents – Attach to your return your T4 and T4A slips but do not send your other documents. Keep them in case we ask to see them at a later date.

Line 208 – RRSP/PRPP deduction⬤ ▮ ▲

This section gives general information about registered retirement savings plans (RRSPs) and pooled registered pension plans (PRPPs). If you need more information after reading this section, go to RRSPs and related plans or see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Saskatchewan Pension Plan (SPP) contributions generally have the same rules as RRSP contributions. For more information about the SPP, visit Saskatchewan Pension Plan.

The PRPP is a retirement savings option for individuals, including those who are self employed. For more information, go to The Pooled Registered Pension Plan (PRPP).

To find out if you have to complete Schedule 7, read the information at the top of the schedule. For more information about completing Schedule 7, see Schedule 7. To view your RRSP/PRPP information, go to My Account for Individuals.

Supporting documents – Attach your completed Schedule 7 (if applicable) to your return. Also send your official receipts for all amounts you contributed from March 3, 2015, to February 29, 2016, including those you are not deducting on your return for 2015 and those you are designating as Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP) repayments. For more information about HBP and LLP repayments, see lines 6 and 7 – Repayments under the HBP and LLP.

If you contributed to your spouse's or common-law partner's RRSP, the receipt must show your name as the contributor and your spouse's or common-law partner's name as the annuitant (recipient).

Maximum contributions you can deduct

The maximum you can deduct on line 208 is the lesser of:

• the unused RRSP/PRPP contributions identified as amount (B) of "Your 2015 RRSP/PRPP Deduction Limit Statement" shown on your latest notice of assessment, notice of reassessment, T1028, Your RRSP/PRPP Information for 2015, or on My Account, plus the total of your RRSP/PRPP contributions made from March 3, 2015, to February 29, 2016, (not including amounts you designate as HBP or LLP repayments – see lines 6 and 7 – Repayments under the HBP and LLP); and
• your RRSP/PRPP deduction limit for 2015, minus your employer PRPP contribution from line 205 (see lines 10 to 13, RRSP contributions you are deducting for 2015) plus amounts you transfer to your RRSP/PRPP on or before February 29, 2016 (see line 14 – Transfers).

Schedule 7

You may not have to complete Schedule 7. To find out, read the information at the top of the schedule.

Line 1 – Unused RRSP/PRPP contributions

These are contributions you made to your own RRSP or to an RRSP for your spouse or common-law partner after 1990 but did not deduct on line 208 of any previous return or designate as an HBP or an LLP repayment and any PRPP contribution you made before March 3, 2015, that you have not deducted. The total of unused contributions is identified as amount (B) of "Your 2015 RRSP/PRPP Deduction Limit Statement" shown on your latest notice of assessment, notice of reassessment, T1028, Your RRSP/PRPP Information for 2015, or on My Account for Individuals, if you showed them on a previous year's Schedule 7.

If you do not have your notice of assessment, notice of reassessment, or T1028, you can find out if you have unused RRSP/PRPP contributions by using RRSP/PRPP deduction limit, one of our Tax Information Phone Services, or by going to My Account for Individuals. If you are outside Canada and the United States, contact the CRA.

Lines 2 and 3 – Total RRSP/PRPP contributions

This total includes amounts you:

• contributed to your own RRSP/PRPP or an RRSP for your spouse or common-law partner from March 3, 2015, to February 29, 2016;
• contributed to your own SPP or the SPP for your spouse or common-law partner from March 3, 2015, to February 29, 2016;
• transferred to your own RRSP/PRPP (see line 14 – Transfers); and
• designated as HBP or LLP repayments (see lines 6 and 7 – Repayments under the HBP and the LLP).

Include on these lines all contributions you made from January 1, 2016, to February 29, 2016, even if you are not deducting or designating them on your return for 2015. Otherwise, we may reduce or disallow your claim for these contributions on your return for a future year.

Do not include the following amounts:

• any unused RRSP/PRPP contributions you made after March 2, 2015, refunded to you or your spouse or common-law partner in 2015. Report the refund on line 129 of your return for 2015. You may be able to claim a deduction on line 232;
• part or all of the contributions you made to your RRSP or an RRSP for your spouse or common-law partner less than 90 days before either of you withdrew funds from that RRSP under the HBP or the LLP. For more information, go to Home Buyers' Plan (HBP) or see Guide RC4112, Lifelong Learning Plan (LLP);
  
  Note
  You cannot withdraw funds from the  SPP or a PRPP under the LLP or the HBP.
• your employer's contributions to your PRPP (see line 205);
• any payment directly transferred to your RRSP/PRPP if you did not receive an information slip for it or if it is shown in box 35 of your T4RSP or T4RIF slips;
• the part of an RRSP withdrawal you recontributed to your RRSP and deducted on line 232. This would have happened if, in error, you withdrew more RRSP funds than necessary to obtain past-service benefits under a registered pension plan (RPP); or
• the excess part of a direct transfer of a lump-sum payment from your RPP to an RRSP/PRPP or registered retirement income fund (RRIF) you withdrew and are including on line 129 or 130 of your return for 2015 and deducting on line 232.

Lines 6 and 7 – Repayments under the HBP and the LLP

Deemed residents – If you withdrew funds from your RRSP under the HBP before 2014, you have to make a repayment for 2015. If you withdrew funds from your RRSP under the LLP before 2014, you may have to make a repayment for 2015. In either case, your 2015 minimum required repayment is shown on your latest notice of assessment, notice of reassessment, T1028, Your RRSP/PRPP Information for 2015, or on My Account for Individuals.

To make a repayment for 2015, you must designate a contribution to your own RRSP and/or a PRPP from January 1, 2015, to February 29, 2016, as a repayment on line 6 or 7 of Schedule 7. Do not include an amount you deducted or designated as a repayment on your 2014 return or that was refunded to you. Do not send your repayment to us. You cannot deduct any RRSP/PRPP contribution you designate as an HBP or an LLP repayment on Schedule 7.

Non-residents and non-residents electing under section 217 – If you ceased to be a resident of Canada after you withdrew an amount under the LLP, or after you bought or built a qualifying home with funds you withdrew under the HBP, go to Home Buyers' Plan (HBP) , or see Guide RC4112, Lifelong Learning Plan (LLP) , or contact the CRA .

Lines 10 to 13 – RRSP/PRPP contributions you are deducting for 2015

Your RRSP/PRPP deduction limit for 2015 is shown on line A of your latest notice of assessment, notice of reassessment, T1028, Your RRSP/PRPP Information for 2015 (if we sent you one), or on My Account for Individuals, minus any employer contributions made in 2015 to your PRPP (see line 205). You can carry forward indefinitely any unused part of your RRSP/PRPP deduction limit accumulated after 1990.

If you do not have your notice of assessment, notice of reassessment, or T1028, you can find your limit for 2015 by using RRSP/PRPP deduction limit, one of our Tax Information Phone Services, by going to My Account for Individuals, or by contacting the CRA.

To calculate your RRSP/PRPP deduction limit for 2015, get Guide T4040, RRSPs and Other Registered Plans for Retirement.

Line 14 – Transfers

You may have reported income on line 115, 129, or 130 of your return for 2015. If you contributed certain types of this income to your own RRSP/PRPP on or before February 29, 2016, you can deduct this contribution, called a transfer, in addition to any RRSP/PRPP contribution you make based on your "RRSP deduction limit for 2015."

For example, if you received a retiring allowance in 2015, report it on line 130 of your return. You can contribute to your RRSP/PRPP up to the eligible part of that income (box 66 of your T4 slips or box 47 of your T3 slips) and deduct it as a transfer. Include the amounts you transfer on lines 2 or 3 and 14 of Schedule 7.

For more information about amounts you can transfer, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Non-residents and non-residents electing under section 217 – Certain Canadian-source amounts otherwise subject to non-resident withholding tax can, instead, be transferred to a registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), a registered pension plan (RPP), or a registered retirement income fund (RRIF) without having this tax withheld. These amounts include payments out of an RPP, deferred profit sharing plan, an RRIF, an RRSP, a PRPP, or a retiring allowance. The amounts must be transferred directly, and you must complete Form NRTA1, Authorization for Non-Resident Tax Exemption. For more information, contact the CRA.

Lines 18 to 21 – 2015 withdrawals under the HBP and the LLP

Deemed residents – Report on line 18 the total of your HBP withdrawals for 2015 from box 27 of your T4RSP slips. Tick the box at line 19 if the address of the home you acquired with these withdrawals is the same as the address on page 1 of your return.

Report on line 20 the total of your LLP withdrawals for 2015 from box 25 of your T4RSP slips. Tick the box at line 21 to designate your spouse or common-law partner as the student for whom the funds were withdrawn. If you do not tick the box, you will be considered to be the student for LLP purposes. You can change the person you designate as the student only on the return for the year you make your first withdrawal.

See Guide RC4112, Lifelong Learning Plan (LLP) , and go to Home Buyers' Plan (HBP) for more information about:

• when you have to make your repayments; and
• the rules that apply when the person who made the withdrawal dies, turns 71 years of age, or becomes a non-resident of Canada.

Line 22 – Contributions to an amateur athlete trust (AAT)

Report on line 22 qualifying performance income (generally endorsement income, prize money, or income from public appearances received by an amateur athlete) contributed in 2015 to an AAT since this income qualifies as earned income in calculating the RRSP contribution limit of the trust's beneficiary.

Line 210 – Deduction for elected split-pension amount⬤

If you and your spouse or common-law partner have made a joint election to split your eligible pension income by completing Form T1032, Joint Election to Split Pension Income, you (the pensioner) can claim on this line the elected split-pension amount from line G of Form T1032.

Form T1032 must be attached to both your and your spouse's or common-law partner's returns and filed by your filing due date for the year (see What date is your return for 2015 due?). The information provided on the forms must be the same.

Line 212 – Annual union, professional, or like dues⬤ ▮ ▲

Claim the total of the following amounts related to your employment that you paid (or that were paid for you and reported as income) in the year:

• annual dues for membership in a trade union or an association of public servants;
• professional board dues required under provincial or territorial law;
• professional or malpractice liability insurance premiums or professional membership dues required to keep a professional status recognized by law; and
• parity or advisory committee (or similar body) dues required under provincial or territorial law.

Annual membership dues do not include initiation fees, licences, special assessments, or charges for anything other than the organization's ordinary operating costs. You cannot claim charges for pension plans as membership dues, even if your receipts show them as dues. For more information, see interpretation bulletins IT-103, Dues paid to a union or to a parity or advisory committee, and IT-158, Employees' professional membership dues.

The amount shown in box 44 of your T4 slips, or on your receipts, includes any GST/HST you paid.

Supporting documents – Attach to your return your T4 slips but do not send your other documents. Keep them in case we ask to see them at a later date.

Line 213 – Universal child care benefit (UCCB) repayment⬤ ▮ ▲

The person who reported the UCCB income in the previous year can claim the related 2015 repayment amount on line 213. The UCCB repayment amount is shown in box 12 of the RC62 slip.

Line 214 – Child care expenses⬤ ▮ ▲

You or your spouse or common-law partner may have paid for someone to look after your child so one of you could earn income, go to school, or conduct research in 2015. The expenses are deductible only if at some time in 2015 the child was under 16 years of age or had an impairment in physical or mental functions. Generally, only the spouse or common-law partner with the lower net world income (even if it is zero) can claim these expenses.

For more information and to make your claim, get Form T778, Child Care Expenses Deduction for 2015. 

Non-residents and non-residents electing under section 217 – You can claim child care expenses only if you meet the criteria outlined on Form T778 and the expenses were paid to a resident of Canada for services provided in Canada.

Supporting documents – Attach to your return your completed Form T778 but do not send your other documents. Keep them in case we ask to see them at a later date.

Line 215 – Disability supports deduction⬤

Claim expenses you paid for personal attendant care and other disability supports expenses allowing you to go to school or earn certain income. This includes income from employment or self-employment and a grant you received for conducting research.

For a complete list of allowable expenses, see Form T929, Disability Supports Deduction . You can claim these expenses on this line only if you or someone else did not claim them as medical expenses on line 330 or 331 of Schedule 1 .

To calculate your claim, complete Form T929. For more information, see Form T929 or use Info-Tax, one of our Tax Information Phone Services.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 217 – Business investment loss⬤ ▮ ▲

A business investment loss is a special type of capital loss and can occur, for example, when you dispose of shares or certain debts of a small business corporation. For more information and to find out how to complete lines 217 and 228 (to the left of line 217), see Guide T4037, Capital Gains.

If you have a tax shelter, see Tax shelters.

Non-residents and non-residents electing under section 217 – A business investment loss applies to you only if the loss arises from the disposition of taxable Canadian property.

Line 219 – Moving expenses⬤ ▮ ▲

Deemed residents – Generally, you can claim moving expenses you paid in 2015 if both of the following apply:

• You moved to work or to run a business, or you moved to study courses as a full-time student enrolled in a post-secondary program at a university, a college, or another educational institution.
• You moved at least 40 kilometres closer to your new work or school.

Your deduction is limited to the net eligible income you earned at the new location. Also, you cannot deduct moving expenses against certain non-taxable scholarship, fellowship, bursary, prize, and research grant income. See Scholarships, fellowships, bursaries, and artists' project grants.

For more information and to calculate how much you can deduct, get Form T1-M, Moving Expenses Deduction. If you move, give us your new address as soon as possible.

Non-residents and non-residents electing under section 217 – You can only deduct moving expenses if you were a full time student during 2015. If this is your situation, contact the CRA for the special rules that apply to you.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 220 – Support payments made⬤ ▮ ▲

Report on line 230 the total of all deductible and non-deductible support payments for a spouse or common-law partner, or for a child, you made (or, if you are the payee, that you repaid under a court order) in 2015. Claim on line 220 only the deductible amount.

To avoid your claim being delayed or disallowed, register your written agreement or court order (including any amendments) with us by completing and sending us Form T1158, Registration of Family Support Payments .

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 221 – Carrying charges and interest expenses⬤

Claim the following carrying charges and interest you paid to earn income from investments:

• fees to manage or take care of your investments (other than administration fees you paid for your registered retirement savings plan or registered retirement income fund);
• fees for certain investment advice (see Interpretation Bulletin IT-238, Fees Paid to Investment Counsel) or for recording investment income;
• fees to have someone complete your return, but only if you have income from a business or property, accounting is a usual part of the operations of your business or property, and you did not use the amounts claimed to reduce the business or property income you reported (see Interpretation Bulletin IT-99, Legal and Accounting Fees);
• most interest you pay on money you borrow for investment purposes, but generally only if you use it to try to earn investment income, including interest and dividends. However, if the only earnings your investment can produce are capital gains, you cannot claim the interest you paid. For more information, contact the CRA; and
• legal fees you incurred relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, will have to pay to you. Legal fees you incurred to try to make child support payments non-taxable must be deducted on line 232. For more information, see Guide P102, Support Payments.

You cannot claim on line 221 any of the following amounts:

• the interest you paid on money you borrowed to contribute to a registered retirement savings plan, a pooled registered pension plan, a specified pension plan, a registered education savings plan, a registered disability savings plan, or a tax-free savings account (TFSA);
• safety deposit box charges;
• the interest part of your student loan repayments (although you may be able to claim a credit on line 319 of Schedule 1 for this amount);
• subscription fees paid for financial newspapers, magazines, or newsletters;
• brokerage fees or commissions you paid when you bought or sold securities. Instead, use these costs when you calculate your capital gain or capital loss. For more information, see Guide T4037, Capital Gains, and Interpretation Bulletin IT-238, Fees Paid to Investment Counsel; and
• legal fees you paid to get a separation or divorce or to establish custody of or visitation arrangements for a child.

Policy loan interest – To claim interest paid during 2015 on a policy loan made to earn income, have your insurer complete Form T2210, Verification of Policy Loan Interest by the Insurer, on or before the date your return is due.

Refund interest – If we paid you interest on an income tax refund, report the interest in the year you receive it, as we explain at line 121. If we then reassessed your return and you repaid any of the refund interest in 2015, you can claim the amount you repaid, up to the amount you had reported as income.

Carrying charges for foreign income – If you have carrying charges for Canadian and foreign investment income, identify them separately on Schedule 4, according to the percentage that applies to each investment.

Supporting documents – Attach to your return your Schedule 4 with Part III completed but do not send your Form T2210 or any other documents. Keep them in case we ask to see them at a later date.

If you have a tax shelter, see Tax shelters.

Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings⬤

Claim the amount from line 24 of Schedule 8 (line 23 of Schedule 8 for Quebec) or from line 33 of Part 3 or line 32 of Part 4 of Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2015, whichever applies.

You can claim contributions you:

• have to make on self-employment and limited or non-active partnership income;
• choose to make on certain employment income (see Making additional CPP contributions); and
• choose to make on your provincial income tax return for Quebec on certain employment income (see your Quebec provincial guide).

The CPP or QPP contributions you have to make, or choose to make, will depend on how much you have already contributed to the CPP or QPP as an employee, as shown in boxes 16 and 17 of your T4 slips.

Making additional CPP contributions

You may be able to make CPP contributions on certain employment income for which no contribution was made (for example, tips not shown on a T4 slip) or additional contributions on T4 income if you had more than one employer in the year and the total CPP contributions on all T4 slips are less than the required amount. For more information, see Making additional CPP contributions.

How to calculate your contributions

Complete Schedule 8 or Form RC381, whichever applies, to determine the CPP or QPP payable on your self-employment income or on income for which you can make more contributions.

Because CPP and QPP rates are different, read the following instructions and choose the one that applies to your situation.

If you were a resident of a province other than Quebec on December 31, 2015, and contributed only to the CPP, or if you were a resident of Quebec on December 31, 2015, and contributed only to the QPP, complete Schedule 8 to calculate your CPP or QPP contributions and attach it to your return. If you were a member of a partnership, include on line 1 of Schedule 8 only your share of the net profit. You cannot use self-employment or partnership losses to reduce the CPP or QPP contributions you paid on your employment earnings.

If you contributed to the QPP in 2015 but resided outside Quebec on December 31, 2015, or if you contributed to the CPP in 2015 but resided in Quebec on December 31, 2015 complete Form RC381, to calculate your CPP or QPP contributions and attach it to your return. If you were a member of a partnership, include on Form RC381 only your share of the net profit. You cannot use self-employment or partnership losses to reduce the CPP or QPP contributions you paid on your employment earnings.

If you do not have to file a return for the province of Quebec, use the version of Schedule 8 for CPP contributions, and enter on line 222 of your return and on line 310 of Schedule 1, in dollars and cents, the amount from Schedule 8, or use Form RC381, whichever applies. Enter on line 421 of your return the amount from Schedule 8 or Form RC381, whichever applies.

If you have to file a return for the province of Quebec, use the version of Schedule 8 for QPP contributions, and enter on line 222 and on line 310 of Schedule 1, in dollars and cents, the amount from Schedule 8, or Form RC381, whichever applies. Line 421 does not apply to you.

Your CPP or QPP contribution must be prorated in certain situations, such as if in 2015:

• you were a CPP participant and turned 18 or 70 years of age or received a CPP disability pension;
• you were a QPP participant and turned 18 years of age or received a QPP disability pension;
• you were a CPP working beneficiary (see line 308) and elected to stop paying CPP contributions or revoked an election made in a previous year; or

• you are filing a return for a person who died in 2015.

Request for refund of CPP contributions

Under the Canada Pension Plan, all requests for a refund of CPP over-contributions must be made within four years after the end of the year for which the request is being made. See line 448.

Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income⬤

If you were considered a resident of Quebec on December 31, 2015, you have to pay PPIP premiums if one of the following conditions applies:

• your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or
• the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more.

Complete Schedule 10 to calculate your PPIP premiums and attach it to your return. You can claim on this line 43.706% of the total of your PPIP premiums. Claim on this line, in dollars and cents, the amount from line 8 of Schedule 10. Also claim the same amount on your provincial income tax return for Quebec.

Line 224 – Exploration and development expenses⬤ ▮ ▲

If you invested in petroleum, natural gas, or mining ventures in 2015 but did not participate actively, claim your exploration and development expenses on this line. If you participated actively, follow the instructions for line 135.

How to claim this deduction

Complete Form T1229, Statement of Resource Expenses and Depletion Allowance, using the information the principals of the venture give you, such as T5, T101, or T5013 slips. Read the instructions on the backs of these slips.

Claim your exploration and development expenses (including renounced resource expenses) on line 224. Claim your depletion allowances on line 232.

Attach Form T1229 and your T5, T101, and T5013 slips to your return. If you do not have these slips, attach a statement identifying you as a participant in the venture. The statement has to show your allocation (the number of units you own, the percentage assigned to you, or the ratio of your units to those of the whole partnership) and give the name and address of the fund.

If you have any questions about these expenses, call our business enquiries line at 1-800-959-5525 (calls within Canada and the United States). If you are outside Canada and the United States, call the CRA.

If you have a tax shelter, see Tax shelters.

Line 229 – Other employment expenses⬤ ▲

You can claim certain expenses (including any GST/HST) you paid to earn employment income if the following two conditions apply:

• Your employment contract required you to pay them.
• You did not receive an allowance for the expenses or the allowance you received is reported as income.

Repayment of salary or wages – You can claim salary or wages you reported as income for 2015 or a previous year if you repaid them in 2015. This includes amounts you repaid for a period when you were entitled to receive wage-loss replacement benefits or workers' compensation benefits. However, you cannot claim more than the income you received when you did not perform the duties of your employment.

Legal fees – You can claim legal fees you paid to collect or establish a right to salary or wages. It is not necessary for you to be successful; however, the amount sought must be for salary or wages owed. You must reduce your claim by any amount awarded to you for those fees or any reimbursement you received for your legal expenses.

You can claim legal fees you paid to collect or establish a right to collect other amounts that must be reported in employment income even if they are not directly paid by your employer.

Employees profit-sharing plan (EPSP) – You may be eligible to claim as a deduction the excess EPSP amount contributed on your behalf to an EPSP. For more information and to calculate your deduction, complete Form RC359, Tax on Excess Employees Profit-Sharing Plan Amounts.

Complete Form T777, Statement of Employment Expenses, to give us details of your deductions and calculations for your expenses (except those related to an EPSP). Guide T4044, Employment Expenses, contains Form T777 and other forms you will need. The guide also explains the conditions that apply when you claim these expenses.

Supporting documents – Attach to your return your completed Form T777 and/or Form RC359 but do not send your other documents. Keep them in case we ask to see them at a later date.

Line 231 – Clergy residence deduction⬤ ▲

If you are a member of the clergy, use this line to claim a deduction for your residence. Your employer has to certify that you qualify for this deduction. Complete Form T1223, Clergy Residence Deduction, to find out what you can claim. For more information, see Information Bulletin IT-141, Clergy Residence Deduction.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 232 – Other deductions⬤ ▮ ▲

Claim on this line allowable amounts not deducted elsewhere on your return. For clarification of your request, specify the deduction you are claiming in the space to the left of line 232. If you have more than one amount, or to explain your deduction more fully, attach a note to your return.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

If you have a tax shelter, see Tax shelters .

Income amounts repaid

If in 2015 you repaid amounts you received and reported as income (other than salary or wages) for 2015 or a previous year, you can claim most of these amounts on line 232 of your return for 2015. However, if you repaid, under a court order, support payments you reported on line 128, claim the repayment on line 220.

If you are 71 to 94 years of age, the minimum amount that you have to withdraw each year from your registered retirement income fund (RRIF) has been reduced. Similarly, the minimum amount that must be withdrawn each year from a variable benefit money purchase provision of a registered pension plan (RPP) and a pooled registered pension plan (PRPP) has been reduced. If you have withdrawn more than the reduced 2015 minimum amount at any time in 2015, you may be eligible to use all or part of the excess to recontribute to your RRIF, RPP, or account under a PRPP or to buy a qualifying annuity and to deduct those new contributions or purchases in 2015. You have until February 29, 2016, to make such re-contributions or purchases and be eligible for a deduction. For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

If in 2015 you repaid an amount you received from a registered disability savings plan and declared it as income in 2015 or a previous year, you can claim the amount on line 232. For more information, go to Registered disability savings plan (RDSP), see Information Sheet RC4460, Registered Disability Savings Plan, or contact the CRA.

In 2015, you may have had an amount recovered from your gross old age security (OAS) pension (shown 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 for the amounts repaid.

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. 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 this amount on line 232. This is not the same as repaying a social benefit as explained under line 235.

Supporting documents – Attach to your return your documents showing the amounts you repaid.

Legal fees

You can claim your expenses in any of the following situations:

• You paid fees (including any related accounting fees) for advice or assistance to respond to us when we 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, legal fees you cannot claim in the year.
• You paid fees to collect (or establish a right to) salary or wages. It is not necessary for you to be successful; however, the amount sought must be for salary or wages owed. You must reduce your claim by any amount awarded to you for those fees or any reimbursement you received for your legal expenses. (These fees must be claimed on line 229.)
  
  You can claim legal fees you paid to collect or establish a right to collect other amounts that must be reported in employment income even if they are not directly paid by your employer. (These fees must be claimed on line 229.)
   
• You incurred certain fees to try to make child support payments non-taxable. 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. 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 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 (attach to your return a completed Form T1229, Statement of Resource Expenses and Depletion Allowance);
• certain unused RRSP contributions you made after 1990 which were refunded to you or your spouse or common-law partner in 2015 and certain unused PRPP contributions you made to your PRPP after 2012 which were refunded to you in 2015 (attach to your return an approved Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP and 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 RPP to an RRSP or registered retirement income fund (RRIF) you withdrew and are including on line 129 or 130 of your return for 2015. You can use Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew From an RRSP or RRIF, to calculate the deductible amount; and
• 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 018 of your T4A slips if you rolled over an amount to a registered disability savings plan (RDSP). These amounts may also be shown on NR4 slips. Attach Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) Under Paragraph 60(m), or a letter from the RDSP issuer to your return. For more information about RDSPs, go to Registered disability savings plan (RDSP) or see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Line 235 – Social benefits repayment⬤ ▮ ▲

Employment insurance (EI) benefits

You have to repay part of the EI benefits (line 119) you received in 2015 if all the following conditions are met:

• there is an amount shown in box 15 of your T4E slip;
• the rate shown in box 7 is 30%; and
• the result of the following calculation is more than $61,875:
  • the amount from line 234; minus
  • the amounts on lines 117 and 125; plus
  • the amounts deducted on line 213 and/or the amount for a repayment of registered disability savings plan income included on line 232.

Complete the chart on your T4E slip to calculate the EI benefits you have to repay.

Deemed residents – If you also have to repay old age security (OAS) benefits you received (see the next section), enter the EI benefits you have to repay on lines 7 and 20 of the chart for line 235 on the federal worksheet.

Old age security (OAS) benefits

Deemed residents – You may have to repay all or a part of your OAS pension (line 113) or net federal supplements (line 146) if the result of the following calculation is more than $72,809:

• the amount from line 234; minus
• the amounts reported on lines 117 and 125; plus
• the amounts deducted on line 213 and/or the amount for a repayment of registered disability savings plan income included on line 232.

Complete the chart for line 235 on the federal worksheet to calculate your repayment, even if tax was withheld by Service Canada.

Non-residents and non-residents electing under section 217 – If you received OAS pension or net federal supplements in 2015 and you are required to file an Old Age Security Return of Income, do not complete the chart for line 235 on the federal worksheet. Instead, report on this line the amount of recovery tax from line 235 of your Old Age Security Return of Income.

Line 236 – Net income⬤ ▮ ▲

We use this amount for calculations such as the Canada child tax benefit, the GST/HST credit, and other tax credits.

Non-residents and non-residents electing under section 217 – Contact the CRA for the special rules regarding loss carrybacks that apply to you.

Taxable income

Line 244 – Canadian Forces personnel and police deduction⬤

Claim the total of the amounts shown in box 43 of your T4 slips.

Line 248 – Employee home relocation loan deduction⬤ ▲

Claim the total of the amounts shown in box 37 of your T4 slips.

Line 249 – Security options deductions⬤ ▲

Claim the total of the amounts shown in boxes 39 and 41 of your T4 slips. In addition, if you disposed of securities for which you had previously deferred the taxable benefit (see Security option benefits), claim 50% of the amount from line 4 of Form T1212, Statement of Deferred Security Options Benefits.

You may be able to claim a deduction for donating securities you acquired through your employer's security options plan. For more information, see "Gifts of securities acquired under a security option plan" in Pamphlet P113, Gifts and Income Tax.

Line 250 – Other payments deduction⬤

Generally, you can deduct the amount from line 147 of your return. This is the total of the workers' compensation payments, social assistance payments, and net federal supplements you reported on lines 144, 145, and 146.

Line 251 – Limited partnership losses of other years⬤ ▮ ▲

If you had limited partnership losses in previous years which you have not already claimed, you may be able to claim part of these losses this year. For more information, contact the CRA.

You can carry forward limited partnership losses indefinitely. If you claim these losses, attach to your return a statement showing a breakdown of your total losses, the year of each loss, and the amounts claimed in previous years. You cannot use the amount shown in box 108 of your T5013 slips for 2015 on your return for 2015.

Line 252 – Non-capital losses of other years⬤ ▮ ▲

Deemed residents – For 2015, claim the unapplied non-capital losses you reported on your 2005 to 2014 returns you would like to apply. For non-capital losses incurred in the 2005 tax year, the loss carry-forward period is 10 years.

For non-capital losses incurred in tax years after 2005, the loss carry-forward period is 20 years.

Also claim any unapplied farming and fishing losses you reported on your 2005 to 2014 returns that you would like to apply in 2015. Your available losses are shown on your notice of assessment or notice of reassessment for 2014.

There are restrictions on the amount of certain farm losses you can claim each year. If you have a farming or fishing business, see Guide T4003, Farming Income, Guide RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide – Joint Forms and Guide, Guide RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide, or Guide T4004, Fishing Income, for more information.

If you need more information about losses, see Interpretation Bulletin IT-232, Losses – Their Deductibility in the Loss Year or in Other Years.

Non-residents and non-residents electing under section 217 – Contact the CRA for the special rules that apply to you.

Line 253 – Net capital losses of other years⬤ ▮ ▲

Deemed residents – Within certain limits, you can claim your net capital losses of previous years which you have not already claimed. Your available losses are shown on your notice of assessment or notice of reassessment for 2014. You will probably have to adjust any losses you incurred after 1987 and before 2001. For more information, see Guide T4037, Capital Gains.

Non-residents and non-residents electing under section 217 – Contact the CRA for the special rules that apply to you.

Line 254 – Capital gains deduction⬤

You may be able to claim a capital gains deduction for gains realized on the disposition of qualified small business corporation shares, qualified farm or fishing property. For more information, see Guide T4037, Capital Gains.

Line 255 – Northern residents deductions⬤

To make your claim, use Form T2222, Northern Residents Deductions. For a list of the areas that qualify, see Northern residents.

Supporting documents – Attach to your return your completed Form T2222 but do not send your other documents. Keep them in case we ask to see them at a later date.

Line 256 – Additional deductions⬤ ▮ ▲

In the space to the left of line 256, specify the deduction you are claiming. If you have more than one amount, or to explain your deduction more fully, attach a note to your return.

Exempt foreign income

Deemed residents – If you reported foreign income on your return (such as support payments you received from a resident of another country and reported on line 128) that is tax-free in Canada because of a tax treaty, you can claim a deduction for it. If you do not know if any part of the foreign income is tax-free, contact the CRA.

Under the Canada-United States tax treaty, you can claim a deduction equal to 15% of the U.S. Social Security benefits, including U.S. Medicare premiums, you reported as income on line 115.

If you have been a resident of Canada and have received U.S. Social Security benefits continuously during the period starting before January 1, 1996, and ending in 2015, you can claim a deduction equal to 50% of the U.S. Social Security benefits received in 2015.

This 50% deduction also applies to you if you are receiving benefits related to a deceased person and you meet all the following conditions:

• The deceased person was your spouse or common-law partner immediately before their death.
• The deceased person had, continuously during a period starting before 1996 and ending immediately before their death, been a resident of Canada and received benefits to which paragraph 5 of Article XVIII of the Canada-United States tax treaty applied.
• You have, continuously during a period starting at the person's time of death and ending in 2015, been a resident of Canada and received such benefits.

Non-residents and non-residents electing under section 217 – You can claim a deduction for Canadian-source income you reported on your return if it is tax-free in Canada because of a tax treaty. If you do not know whether any part of the foreign income is tax free, contact the CRA.

Vow of perpetual poverty

If you have taken a vow of perpetual poverty as a member of a religious order, you can claim the earned income and pension benefits you have given to the order. Attach to your return a letter from your order or your employer stating you have taken a vow of perpetual poverty. For more information, see Interpretation Bulletin IT-86, Vow of Perpetual Poverty.

Adult basic education tuition assistance

Adult basic education (ABE) is primary or secondary level education, or certain other forms of training.

If you reported income assistance to cover all or part of the tuition fees for your ABE, you can claim a deduction for the total of:

• the amount shown in box 21 of your T4E slip; and
• the amount shown in box 196 of your T4A slip that is more than the scholarship exemption you can claim for this tuition assistance. For more information about scholarship exemption, see Income Tax Folio S1‑F2‑C3, Scholarships, Research Grants and Other Education Assistance.

Employees of prescribed international organizations

If in 2015 you were employed by a prescribed international organization, such as the United Nations, you can claim a deduction for the net employment income you report from that organization. Net employment income is your employment income minus the related employment expenses you are claiming. If you do not know if your employer is a prescribed international organization, contact your employer.

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