Employment insurance benefits

Employment insurance benefits

Found on slip

T4E – box 14 (issued to the employee who died)

Report on line

11900 (119 until 2019) of the Final Return of the employee who died

Report any employment insurance (EI) benefits the person who died received from January 1 to the date of death.

Benefit repayment if total is more than $76,875

You might need to repay some benefits if the following calculation comes out to more than $76,875:

• Net income of the person who died before adjustments (line 23400)
• minus Amounts reported on lines 11700 and 12500
• plus Amount deducted on line 21300
• plus Any repayment of registered disability savings plans income (line 23200)
• equals Total amount that should not exceed $76,875

For more information, refer to line 23500.

If the person who died repaid any EI benefits to Service Canada, they may be entitled to a deduction. For more information, refer to line 23200.

For more information on employment insurance benefits, refer to line 11900.

Employment insurance maternity and parental benefits and provincial parental insurance plan benefits

Found on slip

T4E – box 36 and box 37 (issued to the employee who died)

Report on line

11900 (119 until 2019) of the Final Return of the employee who died

These amounts are already included on line 11900 of the Final Return for the person who died, so do not add them again when you calculate the total income on line 15000 of the Final Return of the person who died.