Line 31217 – Employment insurance premiums on self-employment and other eligible earnings

If you were self-employed, you can choose to pay employment insurance (EI) premiums to be eligible to receive EI special benefits. For more information, contact Service Canada.

Completing your tax return

If you entered into an agreement with the Canada Employment Insurance Commission through Service Canada to participate in the EI program for accesss to EI special benefits, you must complete Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings, to calculate your premiums payable.

If you are a resident of a province or territory other than Quebec, claim the amount from line 9 of your Schedule 13 on line 31217 and line 42120 of your return.

If you are a resident of Quebec, claim the amount from line 10 of your Schedule 13 on line 31217 and line 42120 of your return.

Claim the corresponding provincial or territorial non-refundable tax credit on line 58305 of your provincial or territorial Form 428.

Forms and publications

• Income Tax Package
• Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings

Related topics

• Lines 13500 to 14300 – Self-employment income
• Line 42120 – Employment insurance premiums payable on self-employment and other eligible earnings