Line 23200 – Other deductions: Other deductible amounts
Note: Line 23200 was line 232 before tax year 2019.
Following are examples of other amounts that you can claim:
- income subject to tax on split income (complete Form T1206)
- certain unused 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 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 2021 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 an 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 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.
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
- Form RC4625, Rollover to a Registered Disability Savings Plan (RSDP) under Paragraph 60(m)
- Form RC4460, Registered Disablilty Savings Plan
- 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, or RRIF
- Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP Contributions from your RRSP
- Line 10100 – Employment income
- Line 12100 – Interest and other investment income
- Line 12200 – Net partnership income (limited or non-active partners only)
- Line 22100 – Carrying charges, interest expenses, and other expenses
- Line 22900 – Other employment expenses
- Line 43700 – Total income tax deducted
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