Line 45000 - Employment insurance overpayment

Note: Line 45000 was line 450 before tax year 2019.

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 2019 Employment Insurance Premiums, or complete Schedule 10 if you were a resident of Quebec and worked outside Quebec.

If you were not a resident of Quebec on December 31, 2019 , and you contributed more than $860.22, claim the difference on line 45000. We will refund the excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.

Note

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

If you were a resident of Quebec on December 31, 2019, and you contributed more than $663.75, claim the difference on line 45000. If you completed Schedule 10, enter, in dollars and cents, the amount from line 25 on line 45000. The excess contribution on line 45000 is reduced by the provincial parental insurance plan premiums that you have to pay (line 31210 of this guide). The part of the excess contribution used will be transferred directly to Revenu Québec.

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

Note

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

Completing your tax return

Claim on line 45000 of your return your overpayment.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: