297 – Miscellaneous deductions

On line 297, enter the amount of the deduction to which you are entitled and, in box 296, enter the number from the list below that corresponds to the deduction. If you are claiming more than one deduction, enter the total of the deductions on line 297 and the number “88” in box 296.

01 Deduction for a home-relocation loan Deduction for a home-relocation loan
02 Security option deduction Security option deduction
03 Deduction for foreign researchers Deduction for foreign researchers
04 Deduction for foreign experts Deduction for foreign experts
05 Deduction for foreign researchers on a post-doctoral internship Deduction for foreign researchers on a post-doctoral internship
06 Deduction for foreign specialists Deduction for foreign specialists
07 Deduction for foreign producers or foreign individuals holding a key position in a foreign production filmed in Québec Deduction for foreign producers or foreign individuals holding a key position in a foreign production filmed in Québec
08 Deduction for employment income earned on a vessel Deduction for employment income earned on a vessel
09 Deduction for employees of a corporation or partnership operating an international financial centre (IFC) Deduction for employees of an international financial centre (IFC)
12 Deduction for income exempt under a tax treaty Deduction for income exempt under a tax treaty
13 Deduction for share- and security-issue expenses related to Québec resources Deduction for share- and security-issue expenses related to Québec resources
14 Deduction for employees of certain international organizations Deduction for employees of certain international organizations
16 Deduction for copyright income Deduction for copyright income
17 Deduction for shares received in exchange for mining property Deduction for shares received in exchange for mining property
19 Deduction for foreign professors Deduction for foreign professors
20 Deduction for foreign farm workers Deduction for foreign farm workers
21Income-averaging deduction for forest producers Income-averaging deduction for forest producers
22 Deduction for patronage dividends received from a cooperative Deduction for patronage dividends received from a cooperative
23 Canadian Forces personnel and police deduction Canadian Forces personnel and police deduction
24 Deduction for a repayment of the Universal Child Care Benefit Deduction for a repayment of the Universal Child Care Benefit
25 Deduction for the repayment of income from a registered disability savings plan (RDSP) Deduction for the repayment of income from a registered disability savings plan (RDSP)

If you are claiming any of the deductions listed in points 1, 3 to 6, 8, 19, 22 and 23, and nothing is shown in respect of the deduction(s) on your RL-1 slip, contact your employer.

You must keep all supporting documents pertaining to the deductions you claim. For example, for the deductions mentioned in points 3 through 9 and 19, you must keep the certificate issued by the relevant government department or agency.

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