Employment Insurance tax slips

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Definition of a T4E

You’ll get a T4E slip if you:

  • received Employment Insurance (EI) benefits
  • received 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're a Quebec resident as of December 31, you'll 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’re paid. For example, if your EI claim began on December 22, 2020, but you received your payment on or after January 1, 2021, it is income for 2021 and is included in your T4E for the 2021 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 2021 you were notified that you owe $100 because you were overpaid EI benefits in 2018. You repaid that amount in May 2021. Therefore, box 26 of your 2021 T4E will show the $100 repayment and your 2018 T4E won’t change.

Getting your T4E

Your T4E is available as early as 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.

Identifying your T4Es

If you received EI benefits and/or CERB, you’ll get 1 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'll find 1 of the following:

  • Service Canada – ESDC – Employment Insurance benefits
  • Service Canada – ESDC – Employment Activity
  • provincial government’s name

If you received CERB or other COVID-19 benefit payments from the CRA, you’ll receive a T4A. Quebec residents will receive a T4A and an RL-1 slip. For more information, visit T4A COVID-19 amounts.

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 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 you received were in addition to the benefit rate.

Tax treatment of Canada Emergency Response Benefit (CERB) repayments

If you received CERB from Service Canada and repaid an amount in 2021, you’ll receive a letter notifying you of the amount you repaid and explaining how to claim the deduction for this amount on your 2020 tax return.

You can also split the deduction between 2 tax returns by claiming part of the amount you repaid on your 2020 return, and the rest on your 2021 return.

For more information on tax deductions for CERB repayments, visit Tax treatment of COVID-19 benefit amounts.

Amended T4Es

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. Changes may occur 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 in the amount you repaid on the principal amount of an EI debt

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 a return.

Note: When you repay money towards an outstanding EI debt, you claim the repayment amount on your tax return for the year in which you repaid the money. The repayment information is in box 26 of your T4E. For example, in March 2021 you were notified that you owe $100 because you were overpaid EI benefits in 2018. You repaid that amount in May 2021. Therefore, box 26 of your 2021 T4E will show the $100 repayment and your 2018 T4E won’t change.

If you repaid a CERB amount in 2021, you must declare the total amount of CERB received in 2021 on your 2021 income tax return. Use the total amount of CERB reported on your original T4E, even if the amount you repaid is not included in box 26.

If the amount you repaid isn’t included on your original T4E and you haven’t yet received an 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 tax return

If you already filed your 2021 income tax return without including the repayment amount, you’ll need to request a change to your return once you receive your amended T4E. You’ll also need to request a change to your return if the repayment amount you included doesn’t match what is reported on your amended T4E.

T4E isn’t correct

Verify the information on your T4E using MSCA. Compare the gross payments issued to the amount indicated on your T4E. If there is a difference, check if there is a message in MSCA stating that your claim is being reviewed. Once the review is complete, an amended T4E will be issued if it’s determined that your T4E wasn’t 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

The Itemized Statement of Benefits Paid provides a breakdown of all EI benefits paid to you in the tax year. You can view and print this slip through MSCA.

Any CERB payments received through Service Canada will be listed as regular EI benefit payments in the year in which the payments were made. For the CERB, the weekly benefit rate was $500 before taxes. However, CERB is taxable. The taxes are assessed by the CRA when you file your income tax return. Any family supplement payments you received were in addition to the benefit rate.

For claims starting between September 27, 2020 and September 25, 2021, the minimum weekly benefit rate was $500 before taxes, or $300 before taxes for extended parental benefits.

In Budget 2021, the government announced a new minimum weekly EI benefit rate of $300 before taxes, or $180 before taxes for extended parental benefits, for claims that started between September 26, 2021 and November 14, 2021.

Statement of Interest Paid

Interest payments on an EI debt are non-taxable and not deductible. Because of this, only clients who have paid interest on a Canada Student Loan overpayment will receive a Statement of Interest Paid. If you paid interest on an EI overpayment, you won’t receive this statement.

If you repaid an amount towards a Canada Student Loan overpayment, you’ll receive a statement showing the amount of the repayment that was applied against the debt interest. You’ll need this slip to complete your tax return.

Statement of Crown Debts Repaid

The Statement of Crown Debts Repaid reports any payments that were made or reversals that were applied against the taxable portion of one of the following debts:

  • grants and contributions
  • training allowance payment

If one of these situations applies to you, you’ll need this slip to complete your tax return.

Penalty payments

A penalty payment is non-taxable, and doesn’t appear on the T4E. Only repaid taxable benefit amounts are deductible from income. If you made a penalty payment but didn’t receive any EI benefits during the year, you won’t receive a T4E.

Interest on debt

Interest on EI debt is non-taxable, and doesn’t appear on the T4E. Only repaid taxable benefit amounts are deductible from income.

If you repaid an amount against an EI debt, only the amount of the repayment that was applied against the debt principle will be reported on the T4E. The amount that was applied against debt interest won’t be on the T4E.

Tax exemptions

Tax exemptions are determined by the CRA, not by Service Canada.

If you’re exempt from paying income tax but your T4E shows that tax was deducted from your benefits, amended T4Es won’t be issued.

When you use the information on your T4E to complete and submit your income tax return, the CRA will confirm if you’re exempt and determine what you owe. If taxes were deducted incorrectly, the CRA will process a reimbursement.

Increasing the amount of tax taken off your payments

You can choose to have more tax deducted from each EI payment to avoid owing a larger amount of tax when you file your income tax return. To have more tax deducted, contact us or visit a Service Canada Centre.

Change of social insurance number (SIN)

If your SIN changes, you’ll no longer be able to access the MSCA account you created with your former SIN. You’ll need to create a new account using your new SIN to access your T4Es and other information in MSCA.

With your new MSCA account, you’ll be able to view only T4Es issued for your new SIN. To view the T4Es issued for your former SIN, use CRA’s My Account for Individuals.

Change of address

If you’ve chosen to receive your T4E by mail, we will mail your original T4E to the address we have on file. For the 2021 tax year, the last day to change your address is January 13, 2022.

Visit MSCA if you want to change how you get your T4E. If you need to update your address, please contact us.

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