Line 235 - Old age security (OAS) benefits repayment

You may have to repay all or a part of your OAS pension (line 113) or net federal supplements (line 146) if the result of the following calculation is more than $75,910:

  • the amount from line 234 minus
  • the amounts reported on lines 117 and 125 plus
  • the amounts deducted on line 213 and/or the amount for a repayment of registered disability savings plan income included on line 232

Notes

If you had an OAS repayment for 2017, tax may have been withheld from your OAS pension for 2018. The amount deducted is included in box 22 of your T4A(OAS) slip for 2018. Claim it on line 437 of your tax return. Similarly, if you have an OAS repayment for 2018, tax may be withheld starting with your July 2019 OAS payment.

If your net income exceeded the threshold for 2018, and your net income for 2019 is expected to be substantially lower, you can request a waiver from the CRA to have Service Canada reduce your income tax withheld at source beginning July 2019. The request must be made in writing. Send the CRA a completed Form T1213(OAS), Request to Reduce Old Age Security Recovery Tax at Source.

For more information, contact the CRA.

Completing your tax return

Complete the chart for line 235 on the Worksheet for the return to calculate your repayment, even if tax was withheld by Service Canada.

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