What’s in this article?
If you have allowable amounts not deducted anywhere else on your return, you can enter these deductions under All other deductions in H&R Block's tax software. These deductions include:
- Income amounts repaid
- Legal fees
- Other deductible amounts
- Miscellaneous deductions (Québec only)
In addition, children under 18 years of age can claim a deduction for split income. Click this link for more information on split income.
If you have any of the following allowable amounts that are not deducted anywhere else on your tax return, you can claim these under All other deductions in H&R Block's tax software.
Canada Revenue Agency (CRA) says…
If you repaid amounts you received and reported as income (other than salary or wages), you can claim most of these amounts on line 232 of your return:
- Old age security (OAS) benefits paid directly to Service Canada shown in box 20 of your T4A(OAS) slip;
- Employment insurance (EI) benefits repaid to Service Canada or the payer of your benefits, and shown in box 30 of your T4E slip. If EI benefits were reduced to repay an amount, your T4E slip will show the net amount you received, so you cannot claim a deduction;
- 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; and
- Income from a registered disability savings plan.
- You incurred certain fees to try to make child support payments non-taxable;
- You paid fees to collect (or establish a right to) a retiring allowance or pension benefit;
- You paid fees (including any related accounting fees) for advice or assistance to respond to us when we reviewed your income, deductions, or credits for a year or to object to or appeal an assessment or decision under the Income Tax Act, the Unemployment Insurance Act, the Employment Insurance Act, the Canada Pension Plan, or the Quebec Pension Plan.
- Depletion allowance;
- 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);
- Designated benefits from a RRIF shown in box 22 of your T4RIF slip;
- A refund of RRSP premiums shown in box 28 of your T4RSP slips;
- 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; or
- Certain unused RRSP contributions you made after 1990 which were refunded to you or your spouse or common law partner and certain unused PRPP contributions you made to your PRPP after 2012 which were refunded to you.
Click each link above for more information on the deductions.
If you are a resident of Québec, click the links below for more information on all other allowable deductions not entered elsewhere on your return
- Deduction for copyright income
- Deduction for foreign researchers
- Deduction for foreign experts
- Deduction for foreign researchers on a post-doctoral internship
- Deduction for foreign specialists
- Deduction for legal fees
- Deduction for the purchase of an income-averaging annuity for artists
- Deduction for a loss in the value of investments in an RRSP, a RRIF or a PRPP
- Amount of support you had to repay
- Amount of support-payment arrears you had to pay
- Amount of the deduction you’re claiming or previously claimed for a preferred share in a cooperative you disposed
Follow these steps in H&R Block’s tax software to file your 2015 taxes:
- Click the PREPARE tab.
- Click the OTHER icon. You will find yourself here:
- Under the MISCELLANEOUS heading, click the checkbox labelled All other deductions.
- Scroll to the bottom of the page and click Continue.
When you arrive at the All other deductions page, enter your information into the tax software.
- Line 232 – Other deductions (CRA website)
- 250 – Other deductions (Revenu Québec website)
- Miscellaneous deductions (Revenu Québec website)