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 were entitled to and have already paid them back to the payer of your benefits. If the payer of your benefits reduced your employment insurance benefits after discovering the mistake, 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.

Note

Entering an amount on line 23200 of your return 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) that you received in 2021 if all the following conditions apply
to you:

  • 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 $70,375:
    • 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

See the repayment chart on the back of your T4E slip if you entered an amount on line 11900 of your return and the amount on line 23400 of your return is more than $70,375. Enter the result on line 23500 of your return.

If you also have to repay old age security (OAS) benefits or CRB that you received, complete the chart for line 23500 using your Federal Worksheet and enter the result on line 23500 of your return.

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