Line 232 - Income amounts repaid

If in 2016 you repaid amounts you received and reported as income (other than salary or wages) for 2016 or a previous year, you can claim most of these amounts on line 232 of your return for 2016:

• old age security (OAS) benefits paid directly to Service Canada shown in box 20 of your T4A(OAS) slip;
• employment insurance (EI) benefits repaid to Service Canada or the payer of your benefits, and shown in box 30 of your T4E slip. If EI benefits were reduced to repay an amount, your T4E slip will show the net amount you received, so you cannot claim a deduction;
• Canada Pension Plan or Quebec Pension Plan benefits;
• scholarships, bursaries or research grants;
• retiring allowances;
• repayment of a shareholder's loan;
• repayments made by you in the year for a policy loan under a life insurance policy; and
• income from a registered disability savings plan.

Completing your tax return

Claim on line 232 the amounts you repaid. In the space to the left of the line, specify 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.

Supporting documents

Filing electronically
Keep all your documents in case we ask to see them later.

Filing a paper return
Attach your documents showing the amounts you repaid.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Guide T4040, RRSPs and Other Registered Plans for Retirement
• Guide RC4460, Registered Disability Savings Plan
• Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance

Related topics

• Line 113 - Old age security pension
• Line 114 - CPP or QPP benefits
• Line 119 - Employment insurance and other benefits
• Line 221 - Carrying charges and interest expenses
• Line 229 - Other employment expenses
• Line 235 - Social benefits repayment
• Line 437 - Total income tax deducted

Date modified:

2017-01-04