Line 23200 – Other deductions

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

Claim the allowable amounts not deducted anywhere else on your return. Specify the deduction you are claiming in the space provided on the return on line 23200.

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.

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Children born in 2005 or later can claim a deduction for certain income they report. For more information, see line 40424

Do not claim the following amounts on line 23200:

Income amounts repaid

If you repaid amounts in 2022 that you received and reported as income (other than salary or wages) for 2022 or a previous year, you can claim most of these amounts on line 23200 of your 2022 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.

You can claim most of these amounts on line 23200 of your return for 2022:

If you repaid an amount in 2022 that you received from a registered disability savings plan (RDSP) and reported it as income in 2022 or a previous year, you can claim the amount on line 23200 of your return. For more information, go to Registered Disability Savings Plan or see Guide RC4460, Registered Disability Savings Plan.

If you had an amount recovered from your gross OAS pension in 2022 (shown in a letter or in box 20 of your T4A(OAS) slip) because of an overpayment you received before 2022, you can claim a deduction on line 23200 of your return for the amount you repaid.

Notes

You may have had an OAS recovery tax withheld from your 2022 OAS benefits. The amount deducted is shown in box 22 of your T4A(OAS) slip for 2022. 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.

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.

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.

Completing your tax return

Claim on line 22900 or line 23200 the allowable amount of legal fees.

Supporting documents

Do not send any documents. Keep all your documents in case the CRA asks to see them later.

Other deductible amounts

Following are examples of other amounts that you can claim:

Completing your tax return

Claim on line 23200 of your return the allowable amounts not deducted elsewhere on your return. Specify the deduction you are claiming in the space provided on the return. If you have more than one amount, or you want to explain your deduction in detail, attach a note to your paper return.

Supporting documents

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

Forms and publications

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