Line 23200 – Other deductions: Income amounts repaid
Note: Line 23200 was line 232 before tax year 2019.
If you repaid amounts in 2021 that you received and reported as income (other than salary or wages) for 2021 or a previous year, you can claim most of these amounts on line 23200 of your 2021 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 2021:
- 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 2021 that you received from a registered disability savings plan (RDSP) and reported it as income in 2021 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 old age security (OAS) pension in 2021 (shown in a letter or in box 20 of your T4A(OAS) slip) because of an overpayment you received before 2021, you can claim a deduction on line 23200 of your return for the amount you repaid.
You may have had an OAS recovery tax withheld from your 2021 OAS benefits. The amount deducted is shown in box 22 of your T4A(OAS) slip for 2021. 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.
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.
Forms and publications
- Line 11300 – Old age security (OAS) pension
- Line 11400 – CPP or QPP benefits
- Line 11900 – Employment insurance and other benefits
- Line 22100 – Carrying charges, interest expenses and other expenses
- Line 22900 – Other employment expenses
- Line 23500 – Social benefits repayment
- Line 43700 – Total income tax deducted
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