Line 25600 – Additional deductions
Note: Line 25600 was line 256 before tax year 2019.
You can claim a deduction on line 25600 of your return for certain income amounts that you reported on your return.
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Adult basic education (ABE) is primary or secondary level education, or certain other forms of training.
If you reported income assistance to cover all or part of the tuition fees for your ABE, you can claim a deduction for the following:
- the amount shown in box 21 of your T4E slip
- the amount shown in box 196 of your T4A slip that is more than the scholarship exemption you can claim for this tuition assistance (for more information about scholarship exemption, see Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance)
Note
If you received taxable tuition assistance for post-secondary level courses or courses that provide or improve skills in an occupation and the educational institution has been certified by Employment and Social Development Canada as reported in box 20 of the T4E slip or box 105 of the T4A slip, these amounts cannot be claimed on line 25600 of your return. Instead, you may be eligible for the tuition amount. See line 32300.
Completing your tax return
Claim on line 25600 of your return the amount of qualifying assistance shown in box 21 of your T4E slip and the amount shown in box 196 of your T4A slip that is more than the scholarship exemption that you can claim for this tuition assistance. Specify the deduction you are claiming in the space provided at line 25600 of your return.
If you have more than one amount or would like to explain your deduction in detail, attach a note to your paper return.
If, in 2022, you were employed by a prescribed international organization, such as the United Nations, you can claim a deduction for the net employment income you report on your return from that organization. (Net employment income is your employment income minus the related employment expenses you are claiming.)
If you do not know if your employer is a prescribed international organization, contact your employer.
Completing your tax return
Claim on line 25600 of your return your net employment income from prescribed international organizations that you included in your income. Specify the deduction you are claiming in the space provided at line 25600 of your return.
If you have more than one amount or would like to explain your deduction in detail, attach a note to your paper return.
You can claim a deduction if you reported foreign income on your return that is tax-free in Canada because of a tax treaty such as support payments you received from a resident of another country and reported on line 12800 of your return.
Under the Canada-United States tax treaty, you can claim a deduction equal to 15% of the U.S. Social Security benefits, including U.S. Medicare premiums, that you reported as income on line 11500 of your return.
If you have been a resident of Canada receiving U.S. Social Security benefits continuously during the period starting before January 1, 1996, and ending in 2022, you can claim a deduction equal to 50% of the U.S. Social Security benefits received in 2022. This 50% deduction also applies if you are receiving benefits related to a deceased person and you meet all of the following conditions:
- The deceased person was your spouse or common-law partner immediately before they died
- The deceased person had been a resident of Canada and received benefits (to which paragraph 5 of Article XVIII of the Canada-United States tax treaty applied) continuously during a period starting before January 1, 1996, and ending immediately before they died
- You have been a resident of Canada receiving benefits continuously during a period starting when the person died and ending in 2022
Completing your tax return
Claim on line 25600 of your return the amount of your foreign income that you included in your income that is non-taxable in Canada because of a tax treaty with a foreign country. Specify the deduction you are claiming in the space provided at line 25600 of your return.
If you have more than one amount or would like to explain your deduction in detail, attach a note to your paper return.
If you have taken a vow of perpetual poverty as a member of a religious order, you can claim the earned income and pension benefits you have given to the order.
For more information, see archived Interpretation Bulletin IT-86R, Vow of Perpetual Poverty.
Completing your tax return
Claim on line 25600 of your return the amount of earned income and pension benefits that you have given to your religious order. Specify the deduction you are claiming in the space provided at line 25600 of your return.
If you have more than one amount or would like to explain your deduction in detail, attach a note to your paper return.
Supporting documents
Keep all your supporting documents in case the CRA asks to see them later.
Forms and publications
- Income Tax Package – Guide, return, and schedules
- T4E Slip, Statement of Employment Insurance and Other Benefits
- Form T2209, Federal Foreign Tax Credits
- Form T2036, Provincial or Territorial Foreign Tax Credit
- Income Tax Folio S5-F2-C1, Foreign Tax Credit
- Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance
- Interpretation Bulletin IT-86R ARCHIVED, Vow of Perpetual Poverty
- Interpretation Bulletin IT-397R ARCHIVED, Amounts Excluded from Income – Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
- Interpretation Bulletin IT-397RSR ARCHIVED, Amounts Excluded from Income – Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation (Special release)
- Interpretation Bulletin IT-506 ARCHIVED, Foreign Income Taxes as a Deduction from Income
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