Reporting and filing for a supplementary unemployment benefit plan

From Canada Revenue Agency

Reporting requirements depend on the type of benefit paid to the employee and whether the payment comes from a supplementary unemployment benefit plan (SUBP) that is registered with the Canada Revenue Agency (CRA) under the Income Tax Act. The employer and/or trustee of a registered SUBP must complete the following annual filing and reporting requirements to meet their obligations under the Act. Failing to file or filing late can result in monetary penalties.

T4A

Benefit payments from a SUBP registered with the CRA must be reported on the employee’s T4A Statement of Pension, Retirement, Annuity, and Other Income slip. These amounts should be added under the Other information area at the bottom of the T4A slip using code 152. The employer will file the T4A slip with the CRA, and will give copies to the employee for filing with their Income tax and benefit return. For more information on the T4A slip and filing requirements, go to T4A-Information for payers.

T3S

Plans that are registered with the CRA require that the plan funds are held in a trust. The trustee must file a T3S Supplementary Unemployment Benefit Plan Income Tax Return within 90 days of the end of every full or partial calendar year that the trust is operating. For more information on the trust return and filing requirements, go to Trust income tax.

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