17. Other Deductions (Line 250)
You can deduct the following:
- an advance on a life insurance policy that you repaid in 2021, up to the total amount of the advance you included in your income for 2021 or a previous year;
- the amount included in the calculation of your income for 2021 as an indemnity for participating in clinical trials, up to a maximum of $1,500;
- amounts that entitle you to a deduction and for which no line is provided in the return. Enclose a note specifying the type of deduction you are claiming.