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.

Topics

• Income amounts you repaid
• Legal fees
• Other deductible amounts

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:

• old age security (OAS) repayment for 2021 (tax may have been withheld from your OAS benefits in 2022. The amount deducted is included in box 22 of your T4A(OAS) slip for 2022. 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)

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:

• 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 (this is not the same as repaying a social benefit on line 23500 of your return)
• 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 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.

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:

• fees including any related accounting fees you paid:
  • for advice or assistance to respond to the CRA when the CRA reviewed your income, deductions, or credits for
    a year
  • to object or appeal an assessment or decision under the Income Tax Act, the Employment Insurance Act,
    the Canada Pension Plan, or the Quebec Pension Plan
• fees that you paid to collect (or establish a right to) a retiring allowance or pension benefit. You can claim only up to the retiring allowance or pension income you received in the year minus any part of these amounts transferred to a registered retirement savings plan (RRSP) or registered pension plan (RRP). You can carry forward the legal fees you cannot claim in the year for up to seven years
• certain fees you incurred to try to make child support payments non-taxable

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:

• income subject to tax on split income (complete Form T1206)
• depletion allowances (complete Form T1229, Statement of Resource and Depletion Allowance)
• certain unused registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), or specified pension plan (SPP) contributions that were refunded to you or your spouse or common-law partner in 2021 (attach to your paper return an approved Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP Contributions from your RRSP, or a completed Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions)
• the excess part of a direct transfer of a lump-sum payment from your registered pension plan (RPP), PRPP, and SPP to an RRSP or registered retirement income fund (RRIF) that you withdrew and are including on line 12900 or line 13000 of your 2022 return (complete Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew From an RRSP, PRPP, SPP or RRIF)
• designated benefits from a RRIF (box 22 of your T4RIF slips), a refund of RRSP premiums (box 28 of your T4RSP slips), an RPP or PRPP amount (box 194 of your T4A slips), or an SPP amount (box 018 of your T4A slips), if you rolled over an amount to a registered disability savings plan (RDSP). For more information about RDSPs, go to Registered disability savings plan (RDSP), or see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan.

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

• Income Tax Package – Guide, return, and schedules
• Guide T4040, RRSPs and Other Registered Plans for Retirement
• Guide RC4460, Registered Disability Savings Plan
• Guide P102, Support Payments - Includes Form T1158
• Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions
• Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew from an RRSP, PRPP, SPP or RRIF
• Form T1229, Statement of Resource Expenses and Depletion Allowance
• Form T2030, Direct Transfer Under Subparagraph 60(I)(v)
• Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP Contributions from your RRSP
• Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) Under Paragraph 60(m)
• Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance
• Interpretation Bulletin IT-99R5 CONSOLID ARCHIVED, Legal and Accounting Fees

Related topics

• Line 10100 – Employment income
• Line 11300 – Old age security (OAS) pension
• Line 11400 – CPP or QPP benefits
• Line 11900 – Employment insurance and other benefits
• Line 12100 – Interest and other investment income
• Line 12200 – Net partnership income (limited or non-active partners only)
• Line 12799 and 12800 – Support payments received
• Line 22100 – Carrying charges, interest expenses, and other expenses
• Line 22900 – Other employment expenses
• Line 21999 and 22000 – Support payments made
• Line 23500 – Social benefits repayment
• Line 43700 – Total income tax deducted