CINXE.COM

<!DOCTYPE html>    <html lang="en" class="no-js">  <head><script type="text/javascript" src="/_static/js/bundle-playback.js?v=HxkREWBo" charset="utf-8"></script> <script type="text/javascript" src="/_static/js/wombat.js?v=txqj7nKC" charset="utf-8"></script> <script>window.RufflePlayer=window.RufflePlayer||{};window.RufflePlayer.config={"autoplay":"on","unmuteOverlay":"hidden"};</script> <script type="text/javascript" src="/_static/js/ruffle/ruffle.js"></script> <script type="text/javascript"> __wm.init("https://web.archive.org/web"); __wm.wombat("http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/232/menu-eng.html","20130628033422","https://web.archive.org/","web","/_static/", "1372390462"); </script> <link rel="stylesheet" type="text/css" href="/_static/css/banner-styles.css?v=S1zqJCYt" /> <link rel="stylesheet" type="text/css" href="/_static/css/iconochive.css?v=3PDvdIFv" />  <meta charset="utf-8"/>  <title>Individuals - Line 232 - Other deductions</title> <link rel="shortcut icon" href="/web/20130628033422im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/favicon.ico"/> <meta name="dcterms.title" content="Individuals - Line 232 - Other deductions"/> <meta name="description" content="This page provides information on allowable amounts not deducted anywhere else on the return."/> <meta name="dcterms.description" content="This page provides information on allowable amounts not deducted anywhere else on the return."/> <meta name="keywords" content="individuals, other deductions, deductions, Depletion allowances, Canadian certified feature film, income amount paid back, amount paid back, legal fees, personal income taxes, T1"/> <meta name="dcterms.creator" content="Government of Canada, Canada Revenue Agency, Taxpayer Services and Debt Management Branch, Taxpayer Services Directorate"/> <meta name="dcterms.publisher" content="Government of Canada, Canada Revenue Agency, Public Affairs Branch, Electronic and Print Media Directorate"/> <meta name="dcterms.language" title="ISO639-2/T" content="eng"/> <meta name="dcterms.issued" title="W3CDTF" content="2004-01-23"/> <meta name="dcterms.modified" title="W3CDTF" content="2013-01-03"/> <meta name="dcterms.subject" title="gccore" content="deductions, legal fees, personal income taxes, T1"/> <meta name="robots" content="index,follow"/> <meta name="viewport" content="width=device-width, initial-scale=1"/>   <script src="/web/20130628033422js_/http://www.cra-arc.gc.ca/wet-boew/js/jquery.min.js"></script> <link rel="stylesheet" href="/web/20130628033422cs_/http://www.cra-arc.gc.ca/wet-boew/grids/css/util-min.css"/> <link rel="stylesheet" href="/web/20130628033422cs_/http://www.cra-arc.gc.ca/wet-boew/js/css/pe-ap-min.css"/> <link rel="stylesheet" href="/web/20130628033422cs_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/css/theme-min.css"/> <noscript><link rel="stylesheet" href="/web/20130628033422cs_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/css/theme-ns-min.css"/></noscript>    </head> <body> <div id="wb-body-sec"> <div id="wb-skip"> <ul id="wb-tphp"> <li id="wb-skip1"> <a href="#wb-cont">Skip to main content</a> </li> <li id="wb-skip2"> <a href="#wb-nav">Skip to secondary menu</a> </li> </ul> </div> <div id="wb-head"> <div id="wb-head-in"> <header>  <nav role="navigation"> <div id="gcwu-gcnb"> <h2>Government of Canada navigation bar</h2> <div id="gcwu-gcnb-in"> <div id="gcwu-gcnb-fip"> <div id="gcwu-sig"> <div id="gcwu-sig-in"> <object data="/web/20130628033422im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/sig-eng.svg" role="img" tabindex="-1" aria-label="Government of Canada" type="image/svg+xml"> <img src="/web/20130628033422im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/sig-eng.png" alt="Government of Canada"/> </object> </div> </div> <ul> <li id="gcwu-gcnb1"> <a rel="external" href="https://web.archive.org/web/20130628033422/http://www.canada.gc.ca/menu-eng.html">Canada.gc.ca</a> </li> <li id="gcwu-gcnb2"> <a rel="external" href="https://web.archive.org/web/20130628033422/http://www.servicecanada.gc.ca/eng/home.shtml">Services</a> </li> <li id="gcwu-gcnb3"> <a rel="external" href="https://web.archive.org/web/20130628033422/http://www.canada.gc.ca/aboutgov-ausujetgouv/depts/menu-eng.html">Departments</a> </li> <li id="gcwu-gcnb-lang"> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/232/menu-fra.html" lang="fr">Fran莽ais</a> </li> </ul> </div> </div> </div> </nav> <div id="gcwu-bnr" role="banner"> <div id="gcwu-bnr-in"> <div id="gcwu-wmms"> <div id="gcwu-wmms-in"> <object data="/web/20130628033422im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/wmms.svg" role="img" tabindex="-1" aria-label="Symbol of the Government of Canada" type="image/svg+xml"> <img src="/web/20130628033422im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/wmms.png" alt="Symbol of the Government of Canada"/> </object> </div> </div> <div id="gcwu-title"> <p id="gcwu-title-in"> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/menu-eng.html">Canada Revenue Agency</a> </p> </div> <section role="search"> <div id="gcwu-srchbx"> <h2>Search</h2> <form action="https://web.archive.org/web/20130628033422/http://www.cra-arc.gc.ca/ebci/cjcm/srch/bscSrch" method="get"> <div id="gcwu-srchbx-in"> <label for="gcwu-srch">Search Web site</label> <input id="gcwu-srch" name="bscSrch" type="search" value="" size="27" maxlength="150"/> <input id="gcwu-srch-submit" name="gcwu-srch-submit" type="submit" value="Search"/> <input type="hidden" name="lang" value="en"/> </div> </form> </div> </section> </div> </div> <nav role="navigation"> <div id="gcwu-psnb"> <h2>Site menu</h2> <div id="gcwu-psnb-in"> <div class="wet-boew-menubar"> <div> <ul class="mb-menu"> <li> <div> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/ndvdls-fmls/menu-eng.html">Individuals and families</a> </div> </li> <li> <div> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/bsnsss/menu-eng.html">Businesses</a> </div> </li> <li> <div> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/chrts-gvng/menu-eng.html">Charities and giving</a> </div> </li> <li> <div> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/rprsnttvs/menu-eng.html">Representatives</a> </div> </li> </ul> </div> </div> </div> </div> <div id="gcwu-bc"> <h2>Breadcrumb trail</h2> <div id="gcwu-bc-in"> <ol> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/menu-eng.html">Home</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/ndvdls-fmls/menu-eng.html">Individuals and families</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/menu-eng.html">Tax return</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/menu-eng.html">Completing</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/menu-eng.html">Deductions</a> </li> <li>Individuals - Line 232 - Other deductions</li> </ol> </div> </div> </nav>  </header> </div> </div> <div id="wb-core"> <div id="wb-core-in" class="equalize"> <div id="wb-main" role="main"> <div id="wb-main-in">  <h1 id="wb-cont">Line 232 - Other deductions</h1> <p>Use this line to claim allowable amounts not deducted anywhere else on this return. Provide details in the space to the left of聽<span class="wrap-none"> <strong>line 232</strong> </span>. If you have more than one amount, or you want to explain your deduction more fully, attach a note to your paper return.</p> <div class="module-related span-6"> <h2 class="background-medium">Topics</h2> <ul> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/232/ncm-pd-bck-eng.html"> <strong>Income amounts repaid</strong> </a><br/> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/232/lgl-eng.html"> <strong>Legal fees</strong> </a><br/> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/232/thr-ddctbl-eng.html"> <strong>Other deductible amounts</strong> </a><br/> </li> </ul> </div><br/> <p>Children born in 1995 or later can claim a deduction for certain income they report. For more information, see <a href="/web/20130628033422/http://www.cra-arc.gc.ca/E/pub/tg/5000-g/5000-g-02-12e.html#P535_56053">Split income of a child under 18</a>.</p> <p>If you have a tax shelter, see <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/txshltrs/menu-eng.html">Tax shelters</a>.</p> <p> <strong>Do not</strong> deduct the following amounts on聽line 232:</p> <ul> <li>an old age security (OAS) repayment for 2011. Tax may have been withheld from your OAS benefits in 2012. The amount deducted is included in box 22 of your <a class="wrap-none" href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/slps/t4a-oas/menu-eng.html">T4(OAS) slip</a> for 2012. Claim this amount on <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns409-485/437-eng.html">line 437</a>;</li> <li>repayment of income tax refund interest. See <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/221/menu-eng.html">line 221</a>;</li> <li>repayment of employment income. See <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/menu-eng.html">line 229</a>;</li> <li>payment of legal fees to collect or establish a right to salary or wages. See<a class="wrap-none" href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/menu-eng.html"> line 229</a>; and </li> <li>repayment under a court order of support payments that you included on聽<a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprtpymnts/menu-eng.html">line 128</a>. Deduct the repayment on聽<a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprtpymnts/menu-eng.html">line 220</a>. </li> </ul> <h2>Completing your tax return</h2> <p>Enter on <strong>line 232</strong> the allowable amounts, such as income amounts repaid, legal fees, and other deductible amounts.</p> <h3>Supporting documents</h3> <p> <strong>Filing electronically or filing a paper return</strong><br/>Do not send any documents. Keep them in case we ask to see them at a later date.</p> <h2>Forms and publications</h2> <ul> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/formspubs/t1gnrl/menu-eng.html">General Income Tax and Benefit Package - Guide, return and schedules</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/E/pub/tg/t4040/README.html">Guide T4040, RRSPs and Other Registered Plans for Retirement</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/E/pub/tg/rc4460/README.html">Guide RC4460, Registered Disability Savings Plan</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/E/pub/tg/p102/README.html">Pamphlet P102, Support Payments - Includes Form T1158</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/E/pbg/tf/t746/README.html">Form T746, Calculating Your Deduction for Refund of Unused RRSP Contributions</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/E/pbg/tf/t1043/README.html">Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew from an RRSP or RRIF </a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/E/pbg/tf/t1229/README.html">Form T1229, Statement of Resource Expenses and Depletion Allowance</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/E/pbg/tf/t3012a/README.html">Form T3012A, Tax Deduction Waiver on the Refund of Your Unused RRSP Contributions</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/E/pbg/xi/rc4625/README.html">Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) Under<span class="wrap-none"> Paragraph 60(m)</span> </a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/cncrdnc-eng.html">IT-340RSR, Scholarships, Fellowships, Bursaries and Research Grants - Forgivable Loans, Repayable Awards and Repayable Employment Iincome </a> </li> </ul> <h2>Related topics</h2> <ul> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/113-eng.html">Line 113 - Old age security pension (OAS)</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/114/menu-eng.html">Line 114 - CPP or QPP benefits</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/119-eng.html">Line 119 - Employment insurance and other benefits</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/121/menu-eng.html">Line 121 - Interest and other investment income </a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/122/menu-eng.html"> Line 122 - Net partnership income: limited or non-active partners only</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/128/menu-eng.html">Line 156 and 128 - Support payments received</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/221/menu-eng.html"> Line 221 - Carrying charges and interest expenses </a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/menu-eng.html"> Line 229 - Other employment expenses</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/220/menu-eng.html">Line 230 and 220 - Support payments made</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/235/menu-eng.html">Line 235 - Social benefits repayment</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns409-485/437-eng.html"> Line 437 - Total income tax deducted </a> </li> </ul> <dl id="gcwu-date-mod" role="contentinfo"> <dt>Date modified:</dt> <dd> <span> <time>2013-01-03</time> </span> </dd> </dl> <div class="clear"></div>  </div> </div> <div id="wb-sec"> <div id="wb-sec-in"> <nav role="navigation"> <h2 id="wb-nav">Secondary menu</h2> <div class="wb-sec-def">  <section> <h3 class="top-section"> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/rsrcs/menu-eng.html">Resources</a> </h3> <ul> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/esrvc-srvce/menu-eng.html"><span class="wb-icon-monitor"></span>Online services</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/formspubs/menu-eng.html"><span class="wb-icon-documents"></span>Forms and publications</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/azindex/menu-eng.html"><span class="wb-icon-book-open"></span>A to Z index</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/cntct/menu-eng.html"><span class="wb-icon-mail-open"></span>Contact us</a> </li> </ul> </section>  </div> </nav> </div> </div> </div> </div> <div id="wb-foot"> <div id="wb-foot-in"> <footer> <h2>Footer</h2>  <nav role="navigation"> <div id="gcwu-sft"> <h3>Site footer</h3> <div id="gcwu-sft-in"> <div id="gcwu-tctr"> <ul> <li class="gcwu-tc"> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/cpyrght-eng.html" rel="license">Terms and conditions</a> </li> <li class="gcwu-tr"> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/gncy/dsclsr/menu-eng.html">Transparency</a> </li> </ul> </div> <div class="clear"></div> <section> <div class="span-2"> <h4 class="gcwu-col-head"> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/gncy/menu-eng.html">About us</a> </h4> <ul> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/crrs/menu-eng.html">Careers at the CRA</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/gncy/crprt-eng.html">Corporate reports</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/gncy/prgrms_srvcs/mssn-eng.html">Mission, vision, and values</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/gncy/nvstgtns/menu-eng.html">Compliance</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/stmp-eng.html">Site map</a> </li> </ul> </div> </section> <section> <div class="span-2"> <h4 class="gcwu-col-head"> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/nwsrm/menu-eng.html">News</a> </h4> <ul> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/nwsrm/rlss/menu-eng.html">News releases</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/nwsrm/txtps/menu-eng.html">Tax tips</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/nwsrm/cnvctns/menu-eng.html">Convictions</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/vdgllry/menu-eng.html">Video gallery</a> </li> </ul> </div> </section> <section> <div class="span-2"> <h4 class="gcwu-col-head"> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/cntct/menu-eng.html">Contact us</a> </h4> <address> <ul> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/cntct/phn-eng.html">Telephone enquiries</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/cntct/tso-bsf-eng.html">Our offices</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/gncy/nvstgtns/vdp-eng.html">Voluntary disclosures</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/gncy/nvstgtns/lds/menu-eng.html">Informant leads</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/menu-eng.html">Complaints and disputes</a> </li> </ul> </address> </div> </section> <section> <div class="span-2"> <h4 class="gcwu-col-head"> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/scl-md/menu-eng.html">Stay connected</a> </h4> <ul> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/esrvc-srvce/rss/menu-eng.html">RSS feeds</a> </li> <li> <a href="/web/20130628033422/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/menu-eng.html">Email lists</a> </li> <li> <a rel="external" href="https://web.archive.org/web/20130628033422/http://twitter.com/canrevagency">Twitter</a> </li> <li> <a rel="external" href="https://web.archive.org/web/20130628033422/http://www.youtube.com/canrevagency">YouTube</a> </li> </ul> </div> </section> </div> </div> </nav> <nav role="navigation"> <div id="gcwu-gcft"> <h3>Government of Canada footer</h3> <div id="gcwu-gcft-in"> <div id="gcwu-gcft-fip"> <ul> <li> <a rel="external" href="https://web.archive.org/web/20130628033422/http://healthycanadians.gc.ca/index-eng.php"> <span>Health</span><br/>healthycanadians.gc.ca</a> </li> <li> <a rel="external" href="https://web.archive.org/web/20130628033422/http://www.voyage.gc.ca/index-eng.asp"> <span>Travel</span><br/>travel.gc.ca</a> </li> <li> <a rel="external" href="https://web.archive.org/web/20130628033422/http://www.servicecanada.gc.ca/eng/home.shtml"> <span>Service Canada</span><br/>servicecanada.gc.ca</a> </li> <li> <a rel="external" href="https://web.archive.org/web/20130628033422/http://www.jobbank.gc.ca/intro-eng.aspx"> <span>Jobs</span><br/>jobbank.gc.ca</a> </li> <li> <a rel="external" href="https://web.archive.org/web/20130628033422/http://actionplan.gc.ca/en"> <span>Economy</span><br/>actionplan.gc.ca</a> </li> <li id="gcwu-gcft-ca"> <div> <a rel="external" href="https://web.archive.org/web/20130628033422/http://www.canada.gc.ca/menu-eng.html">Canada.gc.ca</a> </div> </li> </ul> </div> </div> </div> </nav>  </footer> </div> </div> </div>  <script src="/web/20130628033422js_/http://www.cra-arc.gc.ca/wet-boew/js/settings.js"></script>   <script src="/web/20130628033422js_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/js/theme-min.js"></script> <script src="/web/20130628033422js_/http://www.cra-arc.gc.ca/wet-boew/js/pe-ap-min.js"></script> <script src="/web/20130628033422js_/http://www.cra-arc.gc.ca/wet-boew/js/jquerymobile/jquery.mobile.min.js"></script>     </body> </html>