Line 23200 – Other deductions: Legal fees

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

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


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.

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