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Deduction Worksheet

The deduction worksheet records various deductions that do not concisely fit into a category on the T1 General.

To view the Deduction Worksheet, double-click on the form named "Deduction worksheet" in the Form Manager.

Line 212 - Annual Union, Professional, or Like Dues

Enter the amount of union, professional or like dues related to your employment, in the fields provided. The results flow into line 212 of the T1 General.

Enter the amount of tax paid on your dues in the field provided. You may be eligible for a rebate on the taxes paid.

Line 220 - Support Payments Paid

Enter the total and taxable amount of support payments paid in the fields provided. Some support payments paid may not be deductible depending on your situation. Refer to CRA for more information.

Line 232 - Other Deductions

The amount in line 232 can be derived from various sources:

• Refund of Excess RRSP Contribution Deduction from a T3012/T746

  Open the form named "T746 - RRSP overpayment" to the return and enter appropriate details. Refer to CRA for more information.

  The amount from line 11 will forward to line 232 on the Deduction Worksheet.

• Depletion Allowances from a T1229

  Open the form named "T1229 - Resources Deduction" to the return and enter appropriate details. Refer to CRA for more information.

  The amount from section V will forward to line 232 on the Deduction Worksheet.

• Employment Insurance Overpayment Repayment from a T4E

  Open the form named "T4E" to the return and enter an amount in box 30.

• Other Deductions from a T4A(RCA)

  Open the form named "T4A(RCA)" to the return, check the box and enter an amount in the field provided.

  If you made non-deductible contributions to this RCA, or you had already bought an interest in this RCA, you can claim a deduction on line 232. Refer to CRA for more information.

• OAS Pension Refunds from a T4A(OAS)

  Open the form named "T4A(OAS)" to the return and enter an amount in box 20.

  Note: The information on the T4A(OAS) form will not flow to the T1 General if the taxpayer is under the age of 65.

• Other Deductions from a T4RSP

  Open the form named "T4RSP" to the return and enter a negative amount in box 28.

• Other Deductions from a T4RIF

  Open the form named "T4RIF" to the return and enter a negative amount in box 22.

• Tax Shelter Deduction from a T5004

  The information here flows from a T5003 form via the T5004 form.

  Open the form named "T5003 - Tax Shelters" in the return and enter an amount in box 11. Enter "232" in box 12.

• Section 20(11) Deduction from a T2209

  A "Section 20(11)" deduction is allowed when you have paid taxes on foreign non-business income in excess of 15%.

  Open the form named "T2209 - Foreign Tax Credit" in the return, go to page 3 of the form, and check the box labelled "Claim 20(11) Deduction".  

• Section 20(12) Deduction from a T2209

  A "Section 20(12)" deduction is allowed when you have paid taxes on foreign non-business income but not claimed as a foreign tax credit.

  Check the box indicated in the section for line 232 on the Deduction Worksheet.  Open the form named "T2209 - Foreign Tax Credit" in the return, go to page 3 of the form, and check the box labelled "Claim 20(12) Deduction".  

• Shareholder Loan Repayment

  Enter the amount of repayment in the field provided.

• CCA Claim on Certified Film Property

  If you claimed Capital Cost Allowance on certified film property, you can claim a deduction here.

  Enter the amount of CCA claim in the field provided.

• Split Income Deduction from a T1206

  Open the form named "T1206 - Split income" to the return and enter appropriate details. Refer to CRA for more information.

  The amount from line 4 of part I will forward to line 232 on the Deduction Worksheet.

• Form AGR-1, Box 18, if negative

  Enter the amount, if negative, from box 18 of your form AGR-1, Statement of Farm Support Payments, labelled "Investment Income" in the field provided.

• Legal Fees Paid

  Under certain circumstances, you can claim a deduction for legal fees paid. Refer to CRA for more information.

  Enter the amount of fees paid in the field provided.

• RDSP Income Repayment

  Enter the amount in the field provided.

• Deduction for Amounts Transferred to an RDSP

  Enter the amount in the field provided.

• Tax-Exempt CPP/QPP Income for a Canadian Indian from a T4A(P)

  Open the form named "T4A(P)" to the return and check the box provided. Refer to CRA for more information.

Note: There is space allowing you to report a description and amount for other criteria not covered above reported on line 232. Refer to CRA for more information.

Line 249 - Stock Option and Shares Deduction

The amount in line 249 can be derived from various sources:

• Stock Option and Share Deduction Reported on a T4

  Open the form named "T4" to the return and enter an amount in boxes 39 and/or 41.

  Refer to CRA for more information.

• Deferred Stock Options from a T1212

  Open the form named "T1212 - Deferred options" to the return and enter appropriate details. The amount on line 4 multiplied by the inclusion rate, currently 50%, will forward to line 249 of the Deduction Worksheet.

  Refer to CRA for more information.

• Gifts Made of Shares Received Under a Stock Option Plan

  Enter the amount in the field provided.

• Stock Option Amount from an RC310

  Open the form named "Tax Deferral Election on Employee Security Options" to the return and enter appropriate details.

  The amount on line 2 will forward to line 249 of the Deduction Worksheet.

  Refer to CRA for more information.

Line 256 - Additional Deductions

The amount in line 256 can be derived from various sources:

• Net Employment Income from a Prescribed International Organization

  Enter the amount in the field provided.

  Refer to CRA for more information.

• Tax Exempt Foreign Pension Income Included at Line 115

  This amount is reported on the Income Worksheet.

• Other Tax Exempt Foreign Income Declared Elsewhere

  Enter the amount in the field provided.

  Refer to CRA for more information.

• Vow of Perpetual Property: Amount Claimed as a Deduction

  Enter the amount in the field provided. You must also have reported a marital status of "Religious Order" in the ID information for the taxpayer.

  To change the marital status if necessary:

  Go to the Tools Menu, select Review ID Section, and select "Religious Order" from the list in the Marital Status dropdown box from the tab labelled "Taxpayer".

  Refer to CRA for more information.

• Non Taxable Tuition Assistance from a T4E

  Open the form named "T4E" to the return and enter an amount in box 21.

Note: There is space allowing you to report a description and amount for other criteria not covered above reported on line 256. Refer to CRA for more information.

Data from a T2205 if Part of your Spouse's Return

Enter appropriate amounts in the fields provided.