Line 232 - Other deductions

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

A child who was born in 1994 or later can claim a deduction for certain income he or she reports. For more information, see the section Split income of a child under 18 in the General Income Tax and Benefit Guide.

If you have a tax shelter, see Tax shelters.

Do not deduct the following amounts on line 232:

• an Old Age Security (OAS) repayment for 2010. Tax may have been withheld from your OAS benefits in 2011. The amount deducted is included in box 22 of your T4(OAS) slip for 2011. Claim this amount on line 437;
• repayment of income tax refund interest. See Line 221;
• repayment of employment income. See Line 229;
• payment of legal fees to collect or establish a right to salary or wages. See Line 229; and
• repayment under a court order of support payments that you included on line 128. Deduct the repayment on line 220.

Completing your tax return

Enter on line 232, the allowable amounts, such as income amounts paid back, legal fees, and other deductible amounts.

Supporting documents

Filing electronically or filing a paper return
Do not send any documents. Keep all your documents in case we ask to see them at a later date.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• Guide T4040, RRSPs and Other Registered Plans for Retirement
• Form T691, Alternative Minimum Tax
• 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
• IT-340RSR, Scholarships, Fellowships, Bursaries and Research Grants - Forgivable Loans, Repayable Awards and Repayable Employment Iincome

Related topics

• Line 121 - Interest and other investment income
• Line 122 - Net partnership income: limited or non-active partners only
• Line 156 and 128 - Support payments received
• Line 221 - Carrying charges and interest expenses
• Line 229 - Other employment expenses
• Line 230 and 220 - Support payments made
• Line 437 - Total income tax deducted