Line 23200 - Income amounts repaid

Note: Line 23200 was line 232 before tax year 2019.


If in 2019 you repaid amounts you received and reported as income (other than salary or wages) for 2019 or a previous year, you can claim most of these amounts on line 23200 of your return for 2019. However, if a court order made you repay support payments you reported on line 12800 of your return, claim the repayment on line 22000 of your return.

You can claim most of these amounts on line 23200 of your return for 2019:

  • old age security (OAS) benefits paid directly to Service Canada shown in box 20 of your T4A(OAS) slip
  • employment insurance (EI) benefits repaid to Service Canada or the payer of your benefits, and shown in box 30 of your T4E slip. If EI benefits were reduced to repay an amount, your T4E slip will show the net amount you received, so you cannot claim a deduction
  • Canada Pension Plan or Quebec Pension Plan benefits
  • scholarships, bursaries or research grants
  • retiring allowances
  • repayment of a shareholder's loan
  • repayments made by you in the year for a policy loan under a life insurance policy
  • income from a registered disability savings plan
If in 2019 you repaid an amount you received from a registered disability savings plan and reported it as income in 2019 or a previous year, you can claim the amount on line 23200 of your return. For more information, go to Registered Disability Savings Plan.
 
In 2019, 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 23200 of your return for the amount you repaid.

Notes

If you had to repay OAS for 2018, tax may have been withheld from your OAS benefits for 2019. The amount deducted is shown in box 22 of your T4A(OAS) slip for 2019. Do not claim that amount on line 23200 of your return. Claim it on line 43700 of your return. To calculate your 2019 OAS repayment, complete the chart for line 23500 on the Worksheet for the return.

If you repaid employment income, see Line 22900.

If you repaid interest earned on an income tax refund, see “Refund interest” under Line 22100

Completing your tax return

Claim on line 23200 the amounts you repaid. In the space to the left of the line, specify the deduction you are claiming. If you have more than one amount, or you want to explain your deduction more fully, attach a note to your paper return.

Supporting documents

Filing electronically
Keep all your documents in case the CRA asks to see them later.

Filing a paper return
Attach your documents showing the amounts you repaid.

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