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 following list. If you are claiming more than one deduction, enter the total on line 297 and “88” in box 296.
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 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.