Line 23500 – Social benefits repayment:
Old age security (OAS) benefits repayment

Note: Line 23500 was line 235 before tax year 2019.

You may have to repay all or part of your OAS pension (line 11300) or net federal supplements (line 14600) if the result of the following calculation is more than $79,845:

Notes

You may have had OAS recovery tax withheld from your 2021 OAS benefits. The amount deducted is showin 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 repayment at line 42200 and allowable deductions at line 23500. 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 threshold for 2021, and your net income for 2022 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 2022. 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 23500 using your Federal Worksheet and enter the result on line 23500 of your return.

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