Line 23500 – Social benefits repayment: Employment insurance (EI) benefits repayment

Note: Line 23500 was line 235 before tax year 2019.

You may have received more benefits than you should have and already paid them back to the payer of your benefits. For example:

  • The payer of your benefits may have reduced your EI benefits after discovering the mistake. In this case, your T4E slip will show only the net amount you received, so you cannot claim a deduction
  • If you repaid excess benefits you received directly to the payer of your benefits, box 30 of your T4E slip will show the amount you repaid. Include that amount on line 23200 of your return. This is not the same as repaying a social benefit on line 23500 of your return

You have to repay part of the EI benefits (line 11900) you received in 2020 if all the following conditions are met:

  • There is an amount in box 15 of your T4E slip
  • The rate in box 7 is 30%
  • The result of the following calculation is more than $67,750:
    • the amount from line 23400 minus
    • the amount on line 11700 and line 12500 plus
    • the amount deducted on line 21300 and/or the amount for a repayment of registered disability savings plan income included on line 23200

Completing your tax return

Complete the chart on your T4E slip and report on line 23500 the amount of employment insurance benefits you have to repay.

If you also have to repay old age security (OAS) benefits you received, enter the EI benefits you have to repay on line 7 and line 20 of the chart for line 23500 on the Worksheet for the Return and claim the result of the calculation on line 23500 of your return.

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