T4E: Service Canada CERB and EI amounts - Personal income tax
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- T4E slips for 2020 tax year
- Verify amount or issues on your T4E slip
- Report T4E amounts on your tax return
T4E slips for 2020 tax year
If you received Canada Emergency Response Benefit (CERB) from Service Canada or any Employment Insurance (EI) benefit payments, you should get a T4E tax slip with the amounts you received.
These benefit amounts are taxable income. Any payments you received before December 31, 2020 will need to be reported on your 2020 tax return.
You will receive a T4E slip at tax time or you may also get your T4E information from My Service Canada Account.
Other tax slips you may receive
You may get other tax slips in addition to the T4E slip.
- T4A slip
If you received CERB from the Canada Revenue Agency (CRA), you will get a T4A slip. For details: T4A: Report COVID-19 amounts.
- T4E(Q) slip
If you are a Quebec resident, you will also get a T4E(Q) slip.
- T4 slip
If you received employment income in 2020, you will see new box numbers (57, 58, 59, and 60) at the bottom of your 2020 T4 slip. These boxes are only for CRA use and no action is required by you.
These amounts include employment income paid between March 15 to September 26, 2020, which are already included in box 14 of your T4 slip.
If your employer received the Canada Emergency Wage Subsidy (CEWS) to cover part of your wages, it be will be included as regular employment income on your T4 slip.
Verify amount or issues on your T4E slip
When you receive your T4E slip, make sure the CERB and EI amounts you received are correct. You also need to verify any repayments you made before December 31, 2020 are accounted for.
To verify your amounts or if you have an issue on your T4E slip, go to T4E and the Canada Emergency Response Benefit (CERB).
Report T4E amounts on your tax return
CERB benefit payment amounts received from Service Canada are included in box 14 of your T4E slip.
The total amount in box 14 includes your CERB amounts along with other employment insurance benefits.
Steps for reporting T4E amounts on your tax return
- Find your total benefits paid amount in box 14 of your T4E slip
- If you are not eligible to receive tax exempt benefits under the Indian Act, take the amount in box 14 and subtract any amount from box 18 (under "Other information" on your T4E slip)
- Enter the subtracted amount on line 11900 on your return
If your income is tax exempt
If your income is eligible for tax exemption under section 87 of the Indian Act, your CERB payments may be tax exempt. Your CERB payments will be taxed or tax exempt in the same way as the total income that entitled you to the benefit.
- If all your income was tax exempt during the time you earned the $5,000 income requirement (in 2019 or the last 12 months), then the benefit is also tax exempt
- If your income during that time was not fully tax exempt, you may have some tax to pay
If you are not sure if your income is tax exempt, or need more details:
Taxes and benefits for Indigenous peoples
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