Line 11900 – Employment insurance and other benefits

Note: Line 11900 was line 119 before tax year 2019.

Your benefits are shown on a T4E slip.

If you received the Canada Emergency Response Benefit (CERB) payments from Service Canada, find out how to report T4E amounts on your tax return.

If you have received employment insurance maternity and parental benefits or provincial parental insurance plan benefits, see line 11905 for additional instructions on reporting these amounts.

If you have already repaid excess benefits you received, directly to the payer of your benefits, you may be able to claim a deduction. See line 23200

You may have to repay some of the benefits you received (see line 23500) if the result of the following calculation is more than $67,750:

  • the amount from line 23400; minus
  • the amount reported on line 11700 and line 12500; plus
  • the amount deducted on line 21300 and/or the amount for a repayment of registered disability savings plan income included on line 23200.

If you have an amount shown in box 30 of your T4E slip, see line 23200.

If you have an amount shown in box 21 of your T4E slip, see line 25600.

If you received an amount that covers more than just the amount you were entitled to receive in 2020, see Qualifying retroactive lump-sum payments.

Completing your tax return

Report on line 11900 the amount shown in box 14 of your T4E slip, minus any amount shown in box 18 (if applicable).

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