Line 232 - Other deductible amounts

The following are examples of other amounts you can claim:

• depletion allowances (attach to your paper return a completed Form T1229, Statement of Resource Expenses and Depletion Allowance);

• certain unused RRSP contributions you made after 1990 which were refunded to you or your spouse or common law partner in 2016 and certain unused PRPP contributions you made to your PRPP after 2012 which were refunded to you in 2016 (attach to your paper return an approved Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP Contributions from your RRSP, or Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions). For more information, see Withdrawing unused RRSP contributions;

• the excess part of a direct transfer of a lump sum payment from your RPP to an RRSP or registered retirement income fund (RRIF) you withdrew and are including on line 129 or 130 of your return for 2016. You can use Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew From an RRSP or RRIF, to calculate the deductible amount; and

• designated benefits from a RRIF shown in box 22 of your T4RIF slips, a refund of RRSP premiums shown in box 28 of your T4RSP slips, or the RPP or pooled registered pension plan amount shown in box 018 of your T4A slips if you rolled over an amount to a registered disability savings plan (RDSP). Attach Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) Under Paragraph 60(m), or a letter from the RDSP issuer to your return. For more information about RDSPs, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Completing your tax return

Claim on line 232 the allowable amounts not deducted anywhere else on the return. In the space to the left of this 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

Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Guide T4040, RRSPs and Other Registered Plans for Retirement
• Form RC4625, Rollover to a Registered Disability Savings Plan (RSDP) under Paragraph 60(m)
• Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions
• Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew From an RRSP or RRIF
• Form T1229, Statement of Resource Expenses and Depletion Allowance
• Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP Contributions from your RRSP

Related topics

• Line 101 - Employment income
• Line 121 - Interest and other investment income
• Line 122 - Net partnership income: limited or non-active partners only
• Line 221 - Carrying charges and interest expenses
• Line 229 - Other employment expenses
• Line 437 - Total income tax deducted

Date modified:

2017-01-04