ARCHIVED - Line 232 - Other deductions

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Use this line to deduct the amounts explained in this section. Identify the deduction you are claiming in the space to the left of line 232. If you have more than one kind of deduction, or you want to explain your deduction more fully, attach a note to your return.

Repaying income amounts

If you repaid amounts in 1995 that you already reported as income, you may be able to deduct them on your 1995 return. Attach receipts or other documents showing the amounts you paid. You can claim repayments of:

• Unemployment Insurance (UI) benefits you paid to Human Resources Development Canada (HRDC) (see the explanation that follows);
• Old Age Security pension you paid to HRDC;
• Canada Pension Plan benefits or Quebec Pension Plan benefits;
• retiring allowances (severance pay);
• refund interest (see the explanation that follows);
• scholarships, fellowships, and bursaries;
• allowances under the National Training Act;
• research grants;
• benefits under the Labour Adjustment Benefits Act;
• loans under a life insurance policy up to the amount that you previously included in your income;
• amounts you received under the Program for Older Worker Adjustment; and
• income assistance payments you received under The Atlantic Groundfish Strategy.

UI benefits - You may have received more benefits than you should have, and repaid them to HRDC:

• HRDC may have reduced the UI benefits paid to you after discovering the mistake. In this case, your T4U slip will show only the net amount you received, so you cannot claim a deduction.
• You may have repaid HRDC. If so, you should receive an official receipt, Statement of Benefits Repaid. Enter the amount shown on this receipt on line 232. Attach the receipt to your return. This is not the same as repaying a social benefit as explained at line 235.

Refund interest - If we paid you interest on an income tax refund, as explained at line 121 in this guide, you have to report the interest in the year you received it. If we then reassessed your return and you had to repay some of the refund interest in 1995, you can deduct the amount you repaid.

Legal and accounting fees

You can deduct the legal fees you paid:

• for advice or assistance in objecting to or appealing an assessment under the Income Tax Act, the Unemployment 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);
• to collect late alimony or maintenance payments that will be included in your income;
• to get a court order when you have to sue your spouse or former spouse for maintenance payments in a family court; and
• to collect a retiring allowance or pension benefit. However, you can only claim as much as you received in retiring allowance or pension income 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 legal fees that you cannot claim in the year for up to seven years.

However, you cannot claim:

• legal costs to obtain a divorce or separation, to establish a right to alimony or maintenance payments, or to establish custody of a child; or
• fees to have someone complete your tax return, unless you have income from a business or property. To qualify, accounting services also have to be a part of the normal operations of your kind of business or property.

For information on whether you can deduct other legal and accounting fees, get Interpretation Bulletin IT-99, Legal and Accounting Fees.

Depletion allowances

If you are claiming a depletion allowance, complete Part VI of Schedule 4. Attach a statement showing how you arrived at your claim.

Other amounts you can deduct

Generally, you can also deduct the following on this line:

• a refund to you or your spouse in 1995, of an undeducted RRSP contribution that you made after 1990 (attach Form T3012A, Tax Deduction Waiver on the Refund of Your Undeducted RRSP Contributions, or Form T746, Calculating Your Deduction for Refund of Undeducted or Excess RRSP Contributions);
• an amount for a cleric's residence (get Interpretation Bulletin IT-141, Clergymen's Residences, for details); and
• capital cost allowance on a Canadian motion picture certified feature film or certified production. You have to file with your return a copy of information slip T1-CP, Statement of Certified Productions, which the producer issues. Otherwise, we may disallow your claim. Use the back of the T1-CP slip to calculate your allowable claim. If you are a limited partner of a partnership, make your claim on line 122.

Date modified:

2002-02-04