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.

Federal, provincial and territorial COVID-19 benefit repayments made in 2023 can be claimed as a deduction on line 23200 of your 2023 return.

To claim deductions, losses or credits from tax shelter investments, see your T5003 slips or T5013 slips and complete Form T5004, Claim for Tax Shelter Loss or Deduction.

You can claim the following amounts on line 23200 of your 2023 return:

Topics

Income amounts 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 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 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 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.

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 repayement 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 line 22900.

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

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.

Notes

This is not the same as repaying a social benefit on line 23500 of your return.

Legal fees

You can claim the following expenses:

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 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.

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 in your income for that year.

For more information about other legal fees you may deduct, see consolidated and archived Interpretation Bulletin IT-99R5, Legal and Accounting Fees.

Other deductible amounts

Following are examples of other deductible amounts that you can claim:

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.

Completing your tax return

Claim on line 23200 of your return 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.

Forms and publications

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