Claim the allowable amounts not deducted anywhere else on your return. Specify the deduction you are claiming in the space provided on the return.

Federal, provincial and territorial COVID-19 benefit repayments made in 2023 can be claimed as a deduction on line 23200 of your 2023 return.

To claim deductions, losses or credits from tax shelter investments, see your T5003 slips or T5013 slips and complete Form T5004, Claim for Tax Shelter Loss or Deduction.

You can claim the following amounts on line 23200 of your 2023 return:

• 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
• income from a registered disability savings plan

Topics

• Income amounts repaid
• Legal fees
• Other deductible amounts
• Completing your tax return

Income amounts repaid

Income (other than salary and wages)

If you repaid amounts in 2023 that you received and reported as income (other than salary or wages) for 2023 or a previous year, you can claim most of these amounts on line 23200 of your 2023 return. However, if a court order made you repay support payments that you reported on line 12800 of your return, claim the repayment on line 22000 of your return.

Registered disability savings plan (RDSP)

If you repaid an amount in 2023 that you received from an RDSP and reported as income in 2023 or a previous tax year, you can claim the amount on line 23200 of your return.

Attach Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) under Paragraph 60(m), or a letter from the RDSP issuer, to your paper return.

For more information, go to Registered Disability Savings Plan.

Old age security (OAS) pension

If you had an amount recovered from your gross OAS pension in 2023 (shown in a letter or box 20 of your T4A(OAS) slip) because of an overpayment you received before 2023, you can claim a deduction on line 23200 of your return for the amount you repaid.

Employment insurance (EI) benefits

You may have received more benefits than you were entitled to and have already paid them back to the payer of your benefits. If the payer of your benefits reduced your EI benefits after discovering the mistake, your T4E slip will show only the net amount you received so you cannot claim a deduction.

If you repaid excess benefits that you received directly to the payer of your benefits, box 30 of your T4E slip will show the amount that you repaid. Include this amount on line 23200 of your return.

Legal fees

You can claim the following expenses:

• fees including any related accounting fees you paid:
  • for advice or assistance to respond to the CRA when the CRA reviewed your income, deductions or credits for
    a year
  • to object to or appeal an assessment or decision under the Income Tax Act, the Employment Insurance Act,
    the Canada Pension Plan or the Quebec Pension Plan
• fees that you paid to collect (or establish a right to) a retiring allowance or pension benefit. You can claim only up to the retiring allowance or pension income you received in the year minus any part of these amounts transferred to a registered retirement savings plan (RRSP) or registered pension plan (RRP). You can carry forward the legal fees that you cannot claim in the year for up to seven years
• certain fees you incurred to try to make child support payments non-taxable

You must reduce your claim by any award or reimbursement you received for these expenses. If you are awarded the cost of your deductible legal fees in a future year, report that amount in your income for that year.

For more information about other legal fees you may deduct, see consolidated and archived Interpretation Bulletin IT-99R5, Legal and Accounting Fees.

Other deductible amounts

Following are examples of other deductible amounts that you can claim:

• income subject to tax on split income (complete Form T1206, Tax on Split Income)

• certain unused RRSP, pooled registered pension plan (PRPP) or specified pension plan (SPP) contributions that were refunded to you or your spouse or common-law partner in 2023 (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, PRPP or SPP, or a completed Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP and SPP Contributions)
• the excess part of a direct transfer of a lump-sum payment from your registered pension plan (RPP), PRPP and SPP to an RRSP or registered retirement income fund (RRIF) that you withdrew and are including on line 12900 or line 13000 of your 2023 return (complete Form T1043, Deduction for Excess Registered Pension Plan Transfers you Withdrew from an RRSP, PRPP, SPP or RRIF)
• designated benefits from a RRIF (box 22 of your T4RIF slips), a refund of RRSP premiums (box 28 of your T4RSP slips), an RPP or PRPP amount (box 194 of your T4A slips) or an SPP amount (box 018 of your T4A slips), if you rolled over an amount to an RDSP (for more information about RDSPs, see What is a registered disability savings plan (RDSP) or see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan)
• security for a loan if a property in a first home savings account is no longer being pledged as security (amount in brackets from box 28 of your T4FHSA slip, if any)

Completing your tax return

Claim on line 23200 of your return the allowable amounts not deducted anywhere else on your return.

Specify the deduction you are claiming in the space provided on the return.

Attach a note to your paper return if you are claiming more than one type of deduction, deducting more than one amount or to explain your deductions in more detail.

Forms and publications

• Income Tax Package
• Guide T4040, RRSPs and Other Registered Plans for Retirement
• Guide RC4460, Registered Disability Savings Plan
• Guide P102, Support Payments
• 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, PRPP, SPP or RRIF
• Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP Contributions from your RRSP
• Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) under Paragraph 60(m)
• Interpretation Bulletin IT-99R5 CONSOLID ARCHIVED, Legal and Accounting Fees

Related topics

• Line 12799 and 12800 – Support payments received
• Line 22100 – Carrying charges, interest expenses and other expenses
• Line 22900 – Other employment expenses
• Lines 21999 and 22000 – Support payments made
• Line 23500 – Social benefits repayment
• Line 43700 – Total income tax deducted
• First Home Savings Account (FHSA)