Line 231 - Cleric's residence deduction

Use this line to claim a deduction for your residence if you are a cleric. See Interpretation Bulletin IT-141, Clergymen's Residences, to see how much you can claim, if any.

Line 232 - Other deductions

Use this line to claim allowable amounts not deducted anywhere else on this return. In the space to the left of line 232, identify the deduction you are claiming. If you have more than one amount, or you want to explain your deduction more fully, attach a note to your paper return.

If you have a tax shelter, see "Tax shelters" on page 12.

Income amounts paid back

In 1999, you may have paid back amounts (such as Old Age Security benefits) that you included in income for 1999 or a previous year. If so, you may be able to deduct them on your 1999 return. Attach to your paper return receipts or other documents showing the amounts you paid back. However, if you paid back employment income, see "Repayment of salary or wages" under line 229. If you paid back income tax refund interest, see "Refund interest" under line 221.

EI benefits - You may have received more benefits than you should have, and already paid them back to Human Resources Development Canada (HRDC). For example:

• HRDC may have reduced your EI benefits after discovering the mistake. In this case, your T4E slip will show only the net amount you received, so you cannot claim a deduction.
• You may have repaid HRDC. If so, box 30 of your T4E slip will show the amount you paid back. Include this amount on line 232. This is not the same as repaying a social benefit as explained at line 235.

Legal fees

You can deduct any of the following:

• fees you paid for advice or assistance in objecting to or appealing an assessment or decision under the Income Tax Act, the Unemployment Insurance Act, the Employment Insurance Act, the Canada Pension Plan, or the Quebec Pension Plan, plus any related accounting fees (although you have to reduce your claim by any award or reimbursements you received for such expenses);
• fees you incurred to collect late support payments that you will include in your income or non-taxable child support payments, or that you incurred to defend your right to such payments;
• fees you incurred to get a court order when suing your spouse or former spouse, or the natural parent of your child, for maintenance payments (including non-taxable child support payments) in a Family Court; and
• fees you paid to collect (or establish a right to) a retiring allowance or pension benefit. However, you can only claim up to the amount of retiring allowance or pension income you received in the year, minus any part of these amounts transferred to a registered retirement savings plan or registered pension plan. You also have to reduce your claim by any award or reimbursement you got for these expenses. You can carry forward for up to seven years legal fees that you cannot claim in the year.

You cannot claim legal costs to obtain a separation or divorce, to establish or revise a right to support payments, or to establish custody of a child. For details of other legal fees you may be able to deduct, get Interpretation Bulletin IT-99, Legal and Accounting Fees.

For details about these amounts, and other amounts not listed, call our T.I.P.S. (Info-Tax) service. See the T.I.P.S. information on the back cover.