T4E Slips in Canada: Demystifying Your Statement of EI Benefits

Filing your taxes can be complicated enough without having to decipher unfamiliar tax slips. Some Canadians may find tax slips like the T4E confusing and hard to report properly on their returns.

The T4E slip provides critical tax information on Employment Insurance (EI) benefits received by Canadian residents. Having an understanding of this important tax document can help you accurately file your income taxes and avoid problems.

What is a T4E Slip?

The T4E slip is the official Statement of Employment Insurance and Other Benefits issued annually by Service Canada.

It outlines the total EI benefits an individual received in the previous tax year, the income tax deducted from those benefits, and any repayments made towards overpaid benefits.

The T4E contains numerous information boxes outlining the dollar amounts for total benefits received, income tax deducted, types of benefits collected, and any benefit overpayments repaid.

Having an understanding of this slip is essential for anyone who collected EI the previous year to ensure they file their taxes accurately.

Who Receives a T4E Slip?

Service Canada issues T4E slips annually to all Canadian residents who collected Employment Insurance benefits in the previous tax year.

You can expect to receive a T4E slip if you collected any of the following types of EI benefits:

• Regular EI: This is the basic EI benefit you get when you lose your job through no fault of your own, like if your company downsizes or closes.
• Maternity EI: If you’re pregnant and need to take time off work to have your baby, you can get this benefit.
• Parental EI: After your baby is born, either parent can take time off work and receive this benefit to care for the newborn.
• Sickness EI: If you can’t work because you’re sick or injured, this benefit helps cover your income while you recover.
• Compassionate Care EI: If you need to take time off work to care for a seriously ill family member, you can receive this benefit.
• Work Sharing EI: If your work hours are reduced because your company is going through a tough time, this benefit can help make up for some of your lost income.
• EI Emergency Response Benefit: This is a special benefit that was available during emergencies like the COVID-19 pandemic to help people who lost their jobs or had to stop working.
• EI Training or Apprenticeship: If you’re in a training program or apprenticeship and can’t work, this benefit can provide some income support.

In addition, T4E slips are issued to individuals who:

• Repaid or had deductions taken from EI benefits to repay an overpayment
• Received EI-funded financial assistance while participating in a government-sponsored training program
• Obtained EI-funded tuition assistance for career development or skills training

Residents of Quebec receive a T4E-Q slip containing information identical to the standard T4E slip.

If you received regular EI, repaid any EI overpayments, or obtained EI-funded support as outlined above in the previous tax year, you can expect to get a T4E slip.

What Information is Included on the T4E Slip?

The T4E slip contains several information boxes that provide complete details on your EI benefits and payments in the previous tax year:

Here is a breakdown of every box on your T4E reports:

Key EI Benefits Boxes

These boxes provide a summary of the EI benefits you received:

Tax and Repayment Boxes

These boxes reflect tax deductions and any repayment of EI benefits during the year:

Other Information Boxes

These boxes include additional information relevant to your tax return:

All these detailed amounts on your T4E slip enable you to accurately report your EI benefits and payments when you file your income taxes.

When and How to Get Your T4E Slip

T4E slips are made available each year by Service Canada in early February. There are two options on how to get your T4E:

Online Delivery

If you prefer online delivery, you can access your T4E slip through your My Service Canada Account starting in early February. Simply sign in and navigate to the tax information section to view and print your T4E.

Mail Delivery

Alternatively, if you did not opt for online delivery, your T4E slip will be mailed to you. Mailed copies are typically sent out by mid-February. If you have not received your mailed T4E slip by mid-March, it is recommended to contact Service Canada.

If you have not received your T4E slip by mid-March, consider the following steps.

First, check for online access through your My Service Canada Account. If it is not available online, contact Service Canada to verify the status of your T4E and request a reprint if necessary. Additionally, review your payment and benefit history to determine the amounts you need to report.

That said, obtaining your T4E slip is essential for filing your income taxes fully and accurately. By following the above steps, you can ensure a smooth tax filing process.

How Do You Report Your T4E Slip on Your Tax Return?

When you receive your T4E slip, you must carefully enter certain amounts from the slip onto your income tax return:

1. Locate Box 14 to find your total EI benefits paid amount.
2. Subtract Box 18 if you have any tax-exempt benefits.
3. Enter the remaining EI benefits amount from Box 14 onto Line 11900 of your return.
4. Input any income tax deducted as shown in Box 22 onto Line 43700.
5. If you repaid any overpaid EI benefits, claim the total repayment amount from Box 30 on Line 23200.
6. Report any non-taxable tuition assistance from Box 21 on Line 25600.

Take the time to carefully input all T4E amounts onto the corresponding lines and boxes of your income tax return. This ensures you report your T4E fully and accurately and avoid problems.

What Should You Do If You Have an EI Overpayment?

If you had to repay any EI benefit overpayments, here is how this is handled for income tax purposes:

• Any overpayments recovered will be shown in Box 26 of your T4E slip.
• Verify the overpayment amount matches the details from your Service Canada records.
• The total amount of your benefit repayment will be shown in Box 30. Be sure to claim this full amount as a deduction on Line 23200 of your return.
• Contact Service Canada to arrange a repayment plan for any remaining EI amounts still owing.
• Benefit repayments are always reported in the year you made the repayment, not the year of the original overpayment.
• If your EI benefits were reduced directly at the source to repay an amount, you could only deduct the net benefit amount shown on your T4E.

Taking steps to promptly address overpayments can help prevent recurring issues or growing repayment amounts in the future.

What Should You Check on Your T4E Slip?

To prevent problems, it’s highly recommended to verify your T4E details before filing your taxes:

• Closely review all payment records from Service Canada and compare amounts to your T4E boxes.
• Watch for any messages in your My Service Canada Account about your claim being under review or pending changes.
• Notify Service Canada promptly if you notice any discrepancies or information missing from your T4E.

Being proactive gives time to correct errors before the tax filing deadline:

• You can request an amended T4E from Service Canada if needed to correct any identified errors.
• If you’ve already filed your taxes based on incorrect T4E information, discuss your options with the CRA.

Even small reporting errors could lead to issues with taxes owing or benefits received later, so be sure to double-check all details on your T4E slip.

Key Takeaways on T4E Slips

Here are the main points you need to know about T4E slips.

• The T4E slip reports all EI benefits received and taxes paid on those amounts.
• Check your My Service Canada Account for online access to your T4E.
• Carefully input all T4E information onto your income tax return’s corresponding lines and boxes.
• Verify all T4E details are complete and accurate before filing your taxes.
• Promptly repay any EI overpayments to avoid growing repayment amounts.

Having a complete understanding of your T4E slip enables you to file your taxes fully and accurately and avoid problems later on. Be sure to consult Service Canada if you need any assistance with understanding or reporting your T4E information.

If you earned money from working or received retirement benefits, you may get one or more of these tax slips:

• T4 – Employment income and deductions
• T4A – Pension, retirement, and other non-employment income
• T4A(P) – Canada Pension Plan (CPP) benefits
• T4A(OAS) – Old Age Security (OAS) pension

FAQs related to T4E slips in Canada