Line 23500 - Old age security (OAS) benefits repayment

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

You may have to repay all or a part of your OAS pension (line 11300) or net federal supplements (line 14600) if the result of the following calculation is more than $77,580:

  • the amount from line 23400 minus
  • the amounts reported on lines 11700 and 12500 plus
  • the amounts deducted on line 21300 and/or the amount for a repayment of registered disability savings plan income included on line 23200

Notes

If you had to repay OAS for 2018, tax may have been withheld from your OAS benefits for 2019. The amount deducted is included in box 22 of your T4A(OAS) slip for 2019. Do not claim that amount on line 23200 of your return. Claim it on line 43700 of your return. To calculate your 2019 OAS repayment, complete the chart for line 23500 on the Worksheet for the return.

If your net income exceeded the threshold for 2019, and your net income for 2020 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 2020. 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 on the Worksheet for the return to calculate your repayment, even if tax was withheld by Service Canada.

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