Employment Insurance tax slips (T4Es) and itemized statements
On this page
- Definition of a T4E
- Getting your T4E
- Identify your T4E
- T4E and the Canada Emergency Response Benefit (CERB)
- Amended T4Es
- T4E is not correct
- Itemized Statement of Benefits Paid
- Statement of Interest Paid
- Statement of Crown Debts Repaid
- Penalty repayments
- Interest on debt
- Tax exemptions
- Change of address
- Process at Service Canada Centres
- Contact us
Definition of a T4E
You’ll get a T4E slip if you received:
- Employment Insurance (EI) benefits
- Canada Emergency Response Benefit (CERB) payments from Service Canada, or
- repaid an overpayment from a previous year
T4Es are for 1 calendar year, from January 1 to December 31. You must file this slip with your income tax return for that tax year.
The T4E indicates:
- the gross amount of benefits paid, including CERB
- the income tax deducted
- the amount paid towards an overpayment (if applicable)
If you are a Quebec resident as of December 31, you will get a T4E(Q). The T4E(Q) is the same as a T4E but it has an additional copy to attach to your provincial tax return.
EI benefits are taxable income in the taxation year in which they are paid. For example, if your EI claim began on December 22, 2019, but you received your payment on or after January 1, 2020, it is income for 2020 and is included in your T4E for the 2020 tax year.
Note: When you repay money towards an outstanding EI debt, you claim the repayment amount on your tax return for the year that you repaid the money. The repayment information is in Box 26 of your T4E. For example, in March 2020 you were notified that you owe $100 because you were overpaid EI benefits in 2018. You repaid that amount in May 2020. Therefore, Box 26 of your 2020 T4E will show the $100 repayment and your 2018 T4E won’t change.
Getting your T4E
Your T4E is available online on February 1 through My Service Canada Account (MSCA). You can view, print and submit a copy of it with your Canada Revenue Agency (CRA) tax return. To access your T4E online, you need to login or register for MSCA.
You can also get your T4E by mail. If you choose to receive your T4E by mail, or if you didn’t select any delivery option on your EI application, your T4E will be mailed by February 28. If you don’t receive your T4E by mid-March, contact us. Visit MSCA if you want to change how you get your T4E.
Identify your T4E
If you received EI benefits and/or CERB, you’ll get one T4E from Service Canada. The EI payments and CERB payments will be in Box 14.
If you received EI benefits or CERB and you’re in a training program approved by the Employment Programs Branch, you’ll receive a second T4E. Boxes 20 and 21 of this T4E indicate monies paid to you by the Employment Programs Branch or your provincial government while you were participating in their approved employment initiative.
To distinguish the T4Es from each other, look at the bottom right-hand corner under Payer’s name. You will find 1 of the following:
- Service Canada – ESDC – Employment Insurance benefits
- Service Canada – ESDC – Employment Activity
- provincial government’s name
If you received CERB payments from the CRA, you’ll receive a T4A. Quebec residents will receive a T4A and an RL-1 slip.
T4E and the Canada Emergency Response Benefit (CERB)
Any EI benefits and CERB payments received through Service Canada are included in Box 14 of your T4E. CERB is taxable. Taxes on CERB will be assessed by the CRA when you file your income tax return.
You can see the amount of the CERB you received by looking at the weekly benefit rate on your Itemized Statement of Benefits Paid. The weekly CERB benefit rate was $500. Any family supplement payments were in addition to the benefit rate.
Beginning September 27, 2020, the minimum weekly EI benefit rate is $500 before taxes, or $300 before taxes for extended parental benefits. Taxes are deducted from these payments.
If you receive a T4E for benefits that you didn’t receive, an amended T4E will be issued. If no benefits were paid in 2020, the T4E will be blank.
If a change was made to the amount of benefits paid to you in a previous tax year, you’ll receive an amended T4E for that tax year. The changes may have occurred because of a:
- returned payment
- duplicate payment
- change in the benefit type you were paid (for example, regular benefits may have been changed to sickness benefits or vice versa)
- change to the amount you repaid on the principal amount of a debt to Employment Insurance
There is no timeframe to issue an amended T4E. Amended T4Es are sent directly to the CRA but your income tax return won’t automatically be reassessed. If you get an amended T4E after filing your income tax return, you’ll have to request a change to your tax return.
For more information about changing your tax return, visit How to change your return.
Note: When you repay money towards an outstanding EI debt, you claim the repayment amount on your tax return for the year that you repaid the money. The repayment information is in Box 26 of your T4E. For example, in March 2020 you were notified that you owe $100 because you were overpaid EI benefits in 2018. You repaid that amount in May 2020. Therefore, Box 26 of your 2020 T4E will show the $100 repayment and your 2018 T4E won’t change. If you have not yet filed your 2020 income tax return and you repaid monies in 2020, you must declare the total amount of CERB received according to your original T4E. If you have not yet received your amended T4E, add the amount you repaid:
- in boxes 26 and 30 of your T4E using your tax software, or
- on line 23200 on your paper return
If you have already filed your 2020 income tax return, you will need to request a change to your tax return once you receive your amended T4E.
T4E is not correct
Verify the information using MSCA. Compare the gross payments issued to the amount on your T4E. If there is a difference, see if you got a message stating that your claim is being reviewed. Once the review is complete, an amended T4E may be issued if it’s determined that your T4E was not correct. If there is no message, contact us.
If you receive a T4E from Service Canada, but didn’t receive any EI benefits or CERB payments, contact us.
Itemized Statement of Benefits Paid
An Itemized Statement of Benefits Paid is a breakdown of all EI benefits paid to you in the tax year. You can view and print your Itemized Statement through MSCA. The CERB payments received through Service Canada will be listed as regular EI benefit payments. For the CERB, the weekly benefit rate was $500 with no taxes deducted. CERB is taxable. The taxes will be assessed by the CRA when you file your income tax return. Any family supplement payments were in addition to the benefit rate.
Beginning September 27, 2020, the minimum weekly EI benefit rate is $500 before taxes, or $300 before taxes for extended parental benefits.
Statement of Interest Paid
Interest payments on an EI debt are non-taxable and are not subject to a deduction from income. This means that if you have a Canada Student Loans Program overpayment, you will receive a Statement of Interest Paid. If you have an EI overpayment, you will not receive a Statement of Interest Paid.
Statement of Crown Debts Repaid
The Statement of Crown Debts Repaid reflects any payments made or reversals that were applied against the taxable portion of 1 of the following debts:
- grants and contributions
- training allowance payment
A penalty repayment is non-taxable. Only the repayment of taxable benefits is subject to a deduction from income. Any penalty amount that was repaid to Service Canada doesn’t appear on the T4E.
Interest on debt
Interest is non-taxable. Only the repayment of taxable benefits is subject to a deduction from income. Any penalty amount that was repaid to Service Canada doesn’t appear on the T4E.
Service Canada doesn’t determine your tax exemption. If your income tax is withheld or the exemption box isn’t checked, amended T4Es aren’t issued immediately. When you submit your income tax return, the CRA decides if you owe on your income tax. The CRA processes all requests for reimbursements of income tax which have already been deducted.
Change of address
The original T4E will be mailed to the address we have on file on January 14, 2021.
If you moved and didn’t provide your change of address by this date, please contact us.
Process at Service Canada Centres
A representative will:
- verify your SIN, name, and access code
- perform a detailed ID check, if your access code is unknown
You can call Service Canada’s telephone information service at 1-800-206-7218. Services are available from 8:30 am to 4:30 pm.
You can also complete an online Service Canada - Service Request form to reach a Service Canada Centre representative.
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