12. Deduction for the Repayment of a Salary, Wages or Wage Loss Replacement Benefits (Line 207)

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You can deduct the amounts included in your income for a previous year, provided you meet both of the following conditions:

  • You received the amounts for a period in which you were not carrying out your employment duties. 
  • You were required to repay the amounts in 2019 to your employer or former employer, or to the insurer that administered your wage loss replacement plan under the terms of an agreement.

To claim this deduction, enter the amount shown in box A-3 or box O-4 of your RL-1 slip. If you repaid an amount to the insurer that administered your wage loss replacement plan, keep the document confirming the repayment, in case we ask for it.

If the repayment of a salary, wages or wage loss replacement benefits is greater than your total income from all sources, you can use the excess to reduce your income for the previous three years or for the next twenty years. If you wish to reduce your income for previous years, complete form TP-1012.A-V, Carry-Back of a Loss, and file it separately from your return.

At your request, the Minister of Revenue may authorize you to use the excess to reduce your income for the year in which the amount you repaid was included in your income, even if that year is more than three years before the year of the repayment. For more information, contact us.

Repayment of an amount included in your income for a previous year and deducted from your taxable income for that year

If, in 2019, you repaid a salary, wages or wage loss replacement benefits that you included in your income for a previous year and deducted in calculating your taxable income (line 293 or 297) for the previous year in question, also enter the amount of the repayment on line 276.

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