Line 232 - Other deductions
Claim on this line allowable amounts not deducted elsewhere on your return. Provide details 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 paper return.
Children born in 1999 or later can claim a deduction for certain income they report. For more information, see Split income of a child under 18.
If you have a tax shelter, see Tax shelters.
Do not claim the following amounts on line 232:
- an old age security (OAS) repayment for 2015. Tax may have been withheld from your OAS benefits in 2016. The amount deducted is included in box 22 of your T4(OAS) slip for 2016. Claim this amount on line 437;
- repayment of income tax refund interest. See line 221;
- repayment of employment income. See line 229;
- payment of legal fees to collect (or establish a right to) salary or wages. See line 229; and
- repayment under a court order of support payments that you included on line 128. Deduct the repayment on line 220.
Completing your tax return
Claim on line 232 the allowable amounts, such as income amounts repaid, legal fees, and other deductible amounts.
Do not send any supporting documents when you file your return. Keep them in case we ask to see them later.
Forms and publications
- General income tax and benefit package - Guide, return and schedules
- Guide T4040, RRSPs and Other Registered Plans for Retirement
- Guide RC4460, Registered Disability Savings Plan
- Guide P102, Support Payments - Includes Form T1158
- Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions
- Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew from an RRSP or RRIF
- Form T1229, Statement of Resource Expenses and Depletion Allowance
- Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP Contributions from your RRSP
- Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) Under Paragraph 60(m)
- Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance
- Line 113 - Old age security pension (OAS)
- Line 114 - CPP or QPP benefits
- Line 119 - Employment insurance and other benefits
- Line 121 - Interest and other investment income
- Line 122 - Net partnership income: limited or non-active partners only
- Line 156 and 128 - Support payments received
- Line 221 - Carrying charges and interest expenses
- Line 229 - Other employment expenses
- Line 230 and 220 - Support payments made
- Line 235 - Social benefits repayment
- Line 437 - Total income tax deducted
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