What’s in this article?
- What is this?
- Canada Revenu Agency (CRA) says…
- Revenu Québec says…
- Am I eligible?
- Where do I claim this?
- Where can I learn more?
You may have repaid government benefits and other amounts for which an overpayment was made to you and which were included in your income for the year or a previous year. You can claim the repayment for the following government benefits and other amounts on your federal income tax return.
Canada Revenue Agency (CRA) says…
- 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.
If you are a resident of Québec, you can claim a deduction for repayment of the above government benefits on line 246 of your TP-1 return. In addition, repayment of the following amounts can be claimed.
Revenu Québec says…
- Social assistance payments and any similar government financial assistance (such as financial assistance received under the Alternative jeunesse program). The amount of the repayment is shown in box H of your RL-5 slip;
- Financial assistance paid by the Ministère de l'Emploi et de la Solidarité sociale;
- Net federal supplements (to be entered also on line 276 of your return), other than repayments covered on line 250, point 3;
- Labour adjustment benefits;
- The Canada Education Savings Grant;
- Income assistance payments;
- Income replacement indemnities (if you received an RL-5 slip, the amount of the repayment is shown in box P). Also enter the amount on line 276;
- Québec parental insurance plan (QPIP) benefits (the amount of the repayment is shown in box D of your RL-6 slip);
- The Apprenticeship Incentive Grant;
- Wage Earner Protection Program (WEPP) payments;
- Benefits paid to the parents of a crime victim.
You can claim the repayment of government benefits and other amounts on the appropriate line of your tax return if:
- You received an overpayment for the benefit; and
- The overpayment was included in your income for the year or a previous year.
The amounts you repaid are shown on your information slips.
Follow these steps in H&R Block’s tax software to file your 2015 taxes:
1. Click the PREPARE tab.
2. Click the YOUR YEAR IN REVIEW icon. You will find yourself here:
3. Select the checkbox I received benefits from the government.
4. Scroll to the bottom of the page and click Continue. You will find yourself on the PREPARE tab, under the EMPLOYMENT icon.
5. Under the GOVERNMENT BENEFITS RECEIVED section, select the checkbox labelled Government benefits and other amounts repaid and click Continue.
When you arrive at the page for the Government benefits and other amounts repaid, enter your information in the software.
- Line 232 - Income amounts repaid (CRA website)
- Line 246 – Deduction for a Repayment of Amounts Overpaid to You (Revenu Québec website)