Line 10400 - Amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)

Note: Line 10400 was line 104 before tax year 2019.

A supplementary unemployment benefit plan is sometimes referred to as a guaranteed annual wage plan. It is set up by your employer (or group of participating employers) to top up your employment insurance (EI) benefits. You may have a period of unemployment because of training, sickness, accident or disability, maternity or parental leave, or a temporary stoppage of work.

Completing your tax return

Report on line 10400 the amount shown in box 152 of your T4A slips.

Forms and publications

• Income Tax Package - Guide, return, and schedules
• Information Circular IC72-5, Registered Supplementary Unemployment Benefit Plans