Line 23500 – Social benefits repayment
If you entered an amount for old age security (OAS) pension on line 11300, employment insurance (EI) and other benefits on line 11900 or net federal supplements paid on line 14600, you may have to repay parts of these amounts.
Your repayments are not part of your taxable income, but they are included at line 23500 of your return to increase your total payable at line 43500 of your return.
You may have received more benefits than you were entitled to and have already paid them back to the payer of your benefits.
If the payer of your benefits reduced your employment insurance benefits after discovering the mistake, your T4E slip will show only the net amount that you received so you cannot claim a deduction
If you repaid excess benefits that you received directly to the payer of your benefits, box 30 of your T4E slip will show the amount that you repaid. Include this amount on line 23200 of your return.
Entering an amount on line 23200 of your return is not the same as repaying a social benefit on line 23500 of your return.
You have to repay part of the EI benefits (line 11900) that you received in 2023 if all the following conditions apply to you:
Completing your tax return
See the repayment chart on the back of your T4E slip if you entered an amount on line 11900 of your return and the amount on line 23400 of your return is more than $76,875. Enter the result on line 23500 of your return.
If you also have to repay OAS benefits that you received, complete the chart for line 23500 using your Federal Worksheet and enter the result on line 23500 of your return.
You may have had OAS recovery tax withheld from your 2023 OAS benefits. The amount deducted is shown in box 22 of your 2023 T4A(OAS) slip.
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 repayment at line 42200 of your return and allowable deduction at line 23500 of your return. Claim the amount from box 22 of the T4A(OAS) slip on line 43700 of your return.
If your net income was more than the 2023 threshold and your 2024 net income 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 in July 2024. This 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 23500 using your Federal Worksheet and enter the result on line 23500 of your return.
Forms and publications
- Line 11300 – Old age security (OAS) pension
- Line 11700 – Universal child care benefit (UCCB)
- Line 11900 – Employment insurance and other benefits
- Line 12500 – Registered disability savings plan (RDSP) income
- Line 14600 – Net federal supplements paid
- Line 21300 – Universal child care benefit (UCCB) repayment
- Line 23200 – Other deductions
- Line 42200 – Social benefits repayment
- Line 43700 – Total income tax deducted
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