Deduction for a Repayment of Amounts Overpaid

Line 246 of the Quebec income tax return is for a deduction for the repayment of amounts overpaid to you. This is used when you have to repay certain government benefits, grants, or other payments that you previously reported as income. These amounts may pertain to income such as:

• The Old Age Security pension, other than repayments covered on line 250, point 3;
• Social assistance payments and any similar government financial assistance (such as financial assistance received under the Youth Alternative Program or the Aim for Employment Program). The amount of the repayment is shown in box H of RL-5 slip;
• Financial assistance paid by the Ministère du Travail, de l'Emploi et de la Solidarité sociale;
• Net federal supplements (also enter this repayment on line 276 of return), other than repayments covered on line 250, point 3;
• Labour adjustment benefits;
• Research grants;
• Scholarships, bursaries or any similar financial assistance (also enter this repayment on line 276 of return, but only if the taxpayer claimed a deduction on line 295 in a previous year for the scholarship or bursary in question);
• The Canada Education Savings Grant (CESG);
• Income assistance payments;
• Retiring allowances;
• Employment Insurance benefits (the amount repaid is shown on the T4E slip), other than repayments covered on line 250;
• Québec Pension Plan (QPP) or Canada Pension Plan (CPP) benefits;
• Income replacement indemnities (if the taxpayer received an RL-5 slip, the amount of the repayment is shown in box P). Also enter this amount on line 276;
• Québec parental insurance plan (QPIP) benefits (the amount of the repayment is shown in box D of RL-6 slip);
• The Apprenticeship Incentive Grant;
• Wage Earner Protection Program (WEPP) payments;
• Benefits paid to the parents of a crime victim;
• Amounts received from a registered pension plan (RPP) or a pooled registered pension plan (PRPP), including a voluntary retirement savings plan (VRSP), or interest on these amounts, provided that the amounts received are the result of an error and they do not entitle taxpayer, in the year, to a deduction for RPP or PRPP/VRSP contributions;
• Benefits under the Incentive Program to Retain Essential Workers (IPREW);
• The Canada Emergency Response Benefit (CERB) or Canada Emergency Student Benefit (CESB);
• The Canada Recovery Benefit (CRB), Canada Recovery Sickness Benefit (CRSB) or Canada Recovery Caregiving Benefit (CRCB);
• The Canada Worker Lockdown Benefit (CWLB).

Repayment of social assistance payments :

You can deduct social assistance payments that you had to repay in 2024 if you, or your spouse at the time the payments were received, included them in your income for 2024 or a previous year. The amount of the repayment is shown in box H of your RL-5 slip.