Line 45000 – Employment insurance overpayment

If you contributed more to your EI premiums than you had to (see line 31200), claim the difference on line 45000 of your return.


If you repaid some of the (EI) benefits overpayment that you received, do not claim the repayment on line 45000 of your return. You may be able to claim a deduction on line 23200 of your return for the benefits you repaid.

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

Residents of Quebec on December 31, 2023

If you completed Schedule 10, enter, in dollars and cents, the amount from line 23 of Schedule 10 on line 45000 of your return. The excess contribution on line 45000 of your return is reduced by the provincial parental insurance plan (PPIP) premiums that you have to pay (line 31210 of your return).

The part of the excess contribution used will be transferred directly to Revenu Québec.

Completing your tax return

Claim your overpayment on line 45000 of your return.

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