Line 232 - Other deductions

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

Submit your receipts or other documents with your paper return. If you are filing electronically, keep all supporting documents for amounts you claim on this line in case we ask to see them. If you use EFILE, show your receipts to your service provider.

Note
A child who was born in 1989 or later can claim a deduction for certain income he or she reports. For details, see Split income of a child under 18.

If you have a tax shelter, see Tax shelters.

Completing your tax return

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

Forms and publications

• General Income Tax and Benefit Guide
• RRSPs and Other Registered Plans for Retirement guide (T4040)
• IT340RSR, Scholarships, fellowships, bursaries and research grants - Forgivable loans, repayable awards and repayable employment income
• Form T1229, Statement of Exploration and Development Expenses and Depletion Allowance
• T1-CP, Statement of Certified Productions
• Form T1043, Deduction for Excess Registered Pension Plan transfers you withdrew from an RRSP or RRIF
• Form T691, Alternative Minimum Tax

Related topics

• 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