297 – Miscellaneous deductions

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

01 Deduction for a home-relocation loanDeduction for a home-relocation loan
02 Security option deductionSecurity option deduction
03 Deduction for foreign researchersDeduction for foreign researchers
04 Deduction for foreign expertsDeduction for foreign experts
05 Deduction for foreign researchers on a post-doctoral internshipDeduction for foreign researchers on a post-doctoral internship
06 Deduction for foreign specialistsDeduction for foreign specialists
07 Deduction for foreign producers or foreign individuals holding a key position in a foreign production filmed in QuébecDeduction 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 vesselDeduction 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 treatyDeduction for income exempt under a tax treaty
13 Deduction for share- and security-issue expenses related to Québec resourcesDeduction for share- and security-issue expenses related to Québec resources
14 Deduction for employees of certain international organizationsDeduction for employees of certain international organizations
16 Deduction for copyright incomeDeduction for copyright income
17 Deduction for shares received in exchange for mining propertyDeduction for shares received in exchange for mining property
19 Deduction for foreign professorsDeduction for foreign professors
20 Deduction for foreign farm workersDeduction for foreign farm workers
21Income-averaging deduction for forest producersIncome-averaging deduction for forest producers
22 Deduction for patronage dividends received from a cooperativeDeduction for patronage dividends received from a cooperative
23 Canadian Forces personnel and police deductionCanadian Forces personnel and police deduction
24 Deduction for a repayment of the Universal Child Care BenefitDeduction 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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