Line 450 - Employment insurance overpayment

You may have an overpayment of your premiums even if you contributed the maximum amount or an amount that is less than what is required for the year. The CRA will calculate the overpayment for you. If you want to calculate your overpayment complete Form T2204, Employee Overpayment of 2018 Employment Insurance Premiums, or complete Schedule 10 if you were a resident of Quebec and worked outside Quebec.

If you repaid some of the employment insurance benefits you received, do not claim the repayment on this line. You may be able to claim a deduction on line 232 of your return for the benefits you repaid.

If you were not a resident of Quebec on December 31, 2018 , and you contributed more than $858.22, claim the overpayment on line 450 of your return.

If you were a resident of Quebec on December 31, 2018, and you contributed more than $672.10, claim the overpayment on line 450 of your return. However, if you completed Schedule 10, enter the amount from line 25 on line 450 of your return.

The overpayment on line 450 is reduced by the provincial parental insurance plan premiums that you have to pay (line 376 of your Schedule 1). The part of the overpayment used will be transferred directly to Revenu Québec

The CRA will refund the unused overpayment to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.

Completing your tax return

Claim on line 450 of your return your overpayment.

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