In your 2023 income tax return, you can deduct the amount shown in box I of your RL-2 slip, which corresponds to the deduction to which you are entitled in respect of the amount you included in your income for the year in which the trust governing your RRSP or your RRIF acquired a non-qualifying investment or used the property of your RRSP or RRIF as a loan guarantee (or permitted the property to be used as such).