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 2001 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 2017. Tax may have been withheld from your OAS benefits in 2018. The amount deducted is included in box 22 of your T4(OAS) slip for 2018. 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
  • 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.

Supporting documents

Do not send any supporting documents when you file your return. Keep them in case the CRA asks to see them later.

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