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. See the back of your T4E slip to find out how and where to report these amounts.

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

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

You may have to repay some of the benefits that you received. To find out if this applies to you, see Employment insurance (EI) benefits repayment. 

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

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

If you received an amount that covers more than just the amount you were entitled to receive in 2022, see Qualifying retroactive lump-sum payments.

Completing your tax return

Enter on line 11900 of your return the amount shown in box 14 of your T4E slip minus any tax exempt benefits shown in box 18 of your T4E slip, if applicable.

Forms and publications

• Income Tax Package – Guide, return, and schedules

Related topics

• Line 23200 – Other deductions
• Line 23500 – Social benefits repayment
• Line 25600 – Additional deductions
• Québec Parental Insurance Plan
• Qualifying retroactive lump-sum payments