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.
Do not send any supporting documents when you file your 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 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
- 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
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