If you received workers’ compensation, indemnities further to a precautionary cessation of work, a traffic accident or an act of good citizenship, or compensation because you were the victim of a crime, carry the amount to line 295 and enter a tax adjustment on line 358.
If you received federal supplements or income replacement indemnities and the amount is entered on line 148, carry the amount from line 148 to line 295.
Federal
The Social benefits repayment is eligible for a deduction on line 23500 of the return.
If the full amount of OAS pension and supplements is reimbursed, it is not possible to claim a second deduction with regard to the supplements on line 25000 of the return, a deduction having already been claimed on line 23500.
However, when the total of the OAS pension and supplements is only partially reimbursed, it becomes possible to claim a deduction with regards to the supplements on line 25000. The OAS pension is then considered to have been reimbursed first and then the supplements. The amount deducted on line 25000 is equal to the amount of the supplements received less the amount of supplements deducted, if any, on line 23500.
Québec
The Social benefits repayment is eligible for a deduction on line 250 of the return.
However, when the amount of the OAS pension and supplements is only partially reimbursed, it only becomes possible to claim a deduction with regard to the supplements on line 295 if the reimbursement of social programme benefits is less than the amount of the supplements.
The amount deducted on line 295 is equal to the amount of the supplements received, less the amount of the supplements deducted, if any, on line 23500, assuming that the OAS pension is reimbursed first and the supplements second.
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