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.

Children born in 2004 or later can claim a deduction for certain income they report. For more information, see Line 40424 – Federal tax on split income

Do not claim the following amounts on line 23200:

  • old age security (OAS) repayment for 2020. Tax may have been withheld from your OAS benefits in 2021. The amount deducted is included in box 22 of your T4A(OAS) slip for 2021. Claim this amount on line 43700.
  • repayment of income tax refund interest (see line 22100)
  • repayment of employment income (see line 22900)
  • payment of legal fees to collect (or establish a right to) salary or wages (see line 22900)
  • repayment under a court order of support payments that you included on line 12800. Deduct the repayment on line 22000.

Completing your tax return

Claim on line 23200 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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