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
• Maternity EI
• Parental EI
• Sickness EI
• Compassionate Care EI
• Work Sharing EI
• EI Emergency Response Benefit
• EI Training or Apprenticeship

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.

All Information Provided on the T4E Slip

The T4E slip contains several information boxes that provide comprehensive 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

Box	Information
14	Total EI Benefits Paid: Total amount of all EI benefits received. Includes amounts from Boxes 15, 17, 18, 33 and 36. Reported on Line 11900.
15	Regular and Other EI Benefits Paid: Includes regular EI, work-sharing benefits, and income benefits under Section 25 of the EI Act. Included in Box 14.
17	EI Employment Benefits and Support Measures: Financial support received while on an EI-sponsored training program. Included in Box 14.
18	Tax Exempt EI Benefits: EI benefits are exempt under the Indian Act. They are part of Box 14 but tax-exempt.
33	Payments Out of the Consolidated Revenue Fund: EI benefits paid from the government’s general account. Included in Box 14.
36	Provincial Parental Insurance Plan Benefits: EI parental benefits received under a provincial plan. Included in Box 14.
37	EI Maternity and Parental Benefits: EI maternity and parental benefits. Included in Box 14.

Tax and Repayment Boxes

Box	Information
21	Non-Taxable Tuition Assistance: Non-taxable tuition help received. Claimed on line 25600.
22	Income Tax Deducted: Tax deducted from your EI payments. Reported on Line 43700.
26	EI Overpayment Recovered/Repaid: Any overpaid EI benefits repaid in the tax year.
27	Reversal of Income Tax Deducted: Reversed tax on repaid EI benefits. Included in Box 30.
30	Total Repaid: Total amount of any EI benefit repayments. Claimed on Line 23200

Other Information Boxes

Box	Information
7	Repayment Rate: Potential repayment rate if overpaid. See slip for calculation.
20	Taxable Tuition Assistance: Taxable tuition help received. Part of Boxes 14, 17 or 33.
23	Quebec Income Tax Deducted: Tax deducted for Quebec residents. Claimed on provincial return.
24	Non-resident Tax: Tax deducted for non-residents. Claimed on Line 43700.
35	Training Allowance Paid: Allowances received for EI-funded training. In Box 14.
38	Part-Time Benefits: EI benefits are paid while working part-time. In Box 14.

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

• Available through your My Service Canada Account, starting in early February.
• Sign in and navigate to tax information to view/print your T4E.

Mail Delivery

• If you did not opt for online, your T4E will be mailed to you.
• Mailed copies are sent out by mid-February.
• If you still have not received your T4E by mid-March, contact Service Canada.

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

• Check for online access on your My Service Canada Account.
• Contact Service Canada to verify the status and request a reprint.
• Review your payment/benefit history for amounts to report.

Obtaining your T4E slip is essential for filing your income taxes fully and accurately.

Reporting Your T4E 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.
6. If you repaid any overpaid EI benefits, claim the total repayment amount from Box 30 on Line 23200.
7. 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.

Handling EI Overpayments

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.

Verifying Your T4E for Accuracy

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.

FAQs related to T4E slips in Canada

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Article Sources

• T4E: Statement of employment insurance and other benefits – support.hrblock.ca
• T4E Tax Form: Statement of Employment Insurance and Other Benefits – turbotax.intuit.ca
• All You Need to Know About the T4E Tax Slip in Canada – lotly.com
• T4E Statement of Employment Insurance and Other Benefits – linkedin.com