Reporting EI benefits and Canada Worker’s Benefit advance payments

Reporting EI benefits and Canada workers benefit advance payments

Pre-test question

Answer True or False

Individuals eligible for the Canada workers benefit (CWB) may receive up to half of the CWB in advance payments.

  • True
  • False

Instructions

  1. Open the tax software
  2. Review the Background information and Required slips (tax slips, receipts, etc.)
  3. Provide all required information for the appropriate sections of the tax software
  4. Once completed, compare your results with the solution provided
  5. Afterwards, refer to the Takeaway points

Background information

Situation

Sandra worked at ABC Ltd. She lost her job during the year and applied for and started receiving employment insurance benefits, as well the CWB advance payments.

Identification information

Identification information
Name Sandra Couture
Social insurance number (SIN) 000 000 000
Address 123 Main Street
City, Province  X0X 0X0
Date of birth May 5, 1995
Marital status Single

Required slips

T4 – Statement of Remuneration Paid (ABC Ltd.)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: ABC Ltd.
Employee’s name and address:
Last name: Couture
First name: Sandra
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 18,000.00
Box 16: Employee’s CPP contributions – see over: 761.25
Box 18: Employee’s EI premiums – line 31200: 284.40
Box 20: RPP contributions – line 20700: 1,000.00
Box 52: Pension adjustment – line 20600: 1,800.00
Box 22: Income tax deducted – line 43700: 700.00
Box 24: EI insurable earnings: 18,000.00
Box 26: CPP/QPP pensionable earnings: 18,000.00
Box 44: Union dues – line 21200: 200.00

T4E – Statement of Employment Insurance and Other Benefits

Text version of the above image

T4E – Statement of Employment Insurance and Other Benefits
Protected B
Recipient’s name and address:
Sandra Couture
123 Main Street
City, Province X0X 0X0
Box 14: Total benefits paid: 6,000.00
Box 15: Regular and other benefits paid: 6,000.00
Box 22: Income tax deducted: 900.00
Box 12: Social insurance number: 000 000 000

RC210 – Canada workers benefit advance payments statement

Text version of the above image

RC210 – Canada workers benefit advance payments statement
Issued by: Canada Revenue Agency
Sandra Couture
123 Main Street
City, Province X0X 0X0
Box 10: Total benefits paid: 210.20

Review your results

Solution to Reporting EI benefits and Canada workers benefit advance payments.

Takeaway points

Steps to follow

  1. Review their background information and required slips
  2. Click T4 and employment income in the left-side menu
  3. Click the + sign next to T4E – Employment insurance and other benefits in the T4 and T4E section and enter the amounts from the T4E slip into the corresponding fields on this page
  4. Click Other information slips in the left-side menu and click the + sign next to RC210 – Canada workers benefit advance payments statement [Federal line 41500] from the Information from other T-slips section
  5. Enter the amount from box 10 of the RC210 slip into the corresponding field and select the appropriate response from the Is this an amended slip? drop-down menu

The CWB credit is found on Line 45300 – Canada workers benefit (CWB) (schedule 6). The CWB advance payments received are found on Line 41500 – Canada workers benefit (CWB) advance payments received.

For more information refer to UFile instructions.

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