Filing your personal income taxes involves reporting various types of income and benefits received during the year. One of the key lines to understand is Line 11900, which is used to report taxable employment insurance and other benefit payments.
Our guide will explain everything you need to know about Line 11900. After reading this, you’ll understand exactly what taxable benefits to claim on Line 11900 so that you can report your income accurately and avoid problems when filing your taxes.
What is Line 11900?
Line 11900 is where you report the total employment insurance, Canada Emergency Response Benefit (CERB), and other taxable benefits that were paid to you during the tax year.
This line was previously known as Line 119 before the 2019 tax year. Starting with the 2019 returns, Line 11900 replaced it.
Line 11900 provides a simple way to summarize most taxable government benefits on one line of your return. Adding up all benefits shown on your T4E slip and claiming them on Line 11900 ensures these amounts are included in your total annual income.
Failing to report benefits on Line 11900 when required can lead to errors, delays, or CRA enforcement action if they detect unreported income.
Types of Benefits Reported on Line 11900
Now let’s take a closer look at the main categories of benefits reported on Line 11900:
Employment Insurance Benefits
There are several types of taxable Employment Insurance (EI) benefits that get reported on Line 11900, including:
| Benefit Type | Description | Maximum Duration |
| Regular Benefits | Temporary income support if you lost your job | 45 weeks |
| Maternity Benefits | Income support for biological mothers surrounding birth | 15 weeks |
| Parental Benefits | Income support for parents caring for a newborn or adopted child | 40 weeks |
| Sickness Benefits | Income support if unable to work due to illness/injury | 15 weeks |
| Work Sharing Benefits | EI for workers on reduced hours to avoid temporary layoffs | 76 weeks |
Canada Emergency Response Benefit (CERB)
The Canada Emergency Response Benefit (CERB) was a temporary COVID-19 relief program introduced by the government in 2020. It provided financial aid to Canadians impacted by job loss due to the pandemic.
| Program Detail | Description |
| Benefit Amount | $2,000 per 4-week period |
| Maximum Duration | Up to 24 weeks |
| End Date | CERB ended in October 2020 |
| Reporting | Report total CERB received on Line 11900 |
Even though the CERB program has ended, any CERB benefits received in the current tax year must still be fully reported on your return.
How are Benefits Reported on Line 11900 Taxed by the CRA?
It is important to understand that employment insurance, CERB, and other benefits reported on Line 11900 are considered taxable income by the Canada Revenue Agency (CRA).
When you enter the amount from Line 11900 on your T1 tax return, it gets added to your total income for the year. This means you must pay income tax on any taxable benefits received, just as you would with employment income, investment income, or pension income.
In most cases, income tax is deducted directly from benefit payments. For example, a 10% tax may be deducted from each CERB payment you receive.
But it is the full benefit amount that gets reported on Line 11900. The withholding taxes deducted do not directly lower the Line 11900 amount.
You can then claim withholding taxes separately on your return to offset the additional taxes owing on the reported benefits. This is done by entering the tax deducted as shown in Box 22 of your T4E slip on Line 43700 of your personal tax return.
Correctly reporting the full benefits and claiming withholding taxes separately ensures the CRA properly calculates the total income tax owing.
How Do I Report Line 11900 Correctly on My Tax Return?
Follow five steps to report Line 11900 accurately:
- Add up all benefits shown on your T4E slips for the tax year. This includes EI, CERB, and any overpayment reimbursements.
- On your T1 tax return, enter your total benefits from your T4E slips on Line 11900. Do not deduct income tax that was withheld. Report the full amount initially received.
- If your T4E shows any tax-exempt benefits in Box 18, subtract these from the Line 11900 amount. Only taxable benefits are reported.
- Claim the income tax deducted as shown in Box 22 of your T4E on Line 43700 on your tax return. This offsets taxes owing on benefits.
- Enter any overpayment recoveries from Box 21 of your T4E on Line 25600 on your tax return.
If you repaid any benefits directly, report the repayment on Line 23200.
Line 11900 Tax Reporting Table
Here is a summary table of key Line 11900 reporting details:
| CRA Form | Description | Line 11900 Treatment |
| T4E Slip | Reports total benefits paid and taxes withheld | Supports amount reported on Line 11900 |
| Box 14 (T4E) | Total EI, CERB, and other benefits | Subtract from the Line 11900 amount |
| Box 18 (T4E) | Non-taxable benefits | Subtract from Line 11900 amount |
| Box 22 (T4E) | Income tax deducted | Claim on Line 43700 separately |
| Line 23200 | Repayment of benefits | Report as a deduction, don’t subtract from Line 11900 |
Key Takeaways for Reporting Line 11900
To summarize, the four key things to know about Line 11900 are:
- Used to report all taxable benefits from EI, CERB, work-sharing and other programs
- Must claim the full amount of any CERB received
- Review your T4E slip carefully and report all taxable benefits.
- Additional benefits reported can affect income-tested credits and benefits.
Accurately reporting Line 11900 will ensure your income tax return is complete and avoid problems when CRA processes your taxes.
The bottom line
Reporting benefits on Line 11900 is essential for a complete and accurate tax return. By following the instructions in this guide, you can feel confident you are correctly claiming any taxable benefits received and avoiding problems with CRA later on.
Taking the time to fully understand Line 11900 will give you peace of mind that your tax return aligns with the requirements. Filing properly means you can receive any refunds or benefits you’re entitled to without delay.
FAQs related to Line 11900
How are maternity/parental benefits reported?
EI maternity and parental benefits are reported on Line 11900. See Line 11905 for any additional special instructions related to claiming these benefit types.
What benefit repayments can I claim?
If you repaid excess benefits directly to Service Canada, you may claim a deduction on Line 23200. You cannot claim repayments directly on Line 11900.
When do I receive my T4E slip?
T4E slips summarizing your taxable benefits are issued by Service Canada each February for benefits paid in the previous tax year.
Can I receive multiple T4E slips?
Yes, it's possible to receive more than one T4E slip if you received different types of benefits from multiple government programs.
What happens if I don't report benefits on Line 11900?
Not reporting taxable benefits could lead to CRA audits, penalties, and demands to repay benefits. Always report T4E amounts accurately.
Where can I get my T4E slip amounts?
You can view your T4E details online using My Service Canada Account if you've lost your paper T4E slip.
