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T4E: Service Canada COVID-19 related amounts - Personal income tax

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T4E slips for 2021 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, 2021, will need to be reported on your 2021 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.

Amended T4E slip

If your benefit amounts were changed, you will receive an amended T4E slip for that tax year. For details: Amended T4Es

T4A slip

If you received any COVID-19 benefits 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 get a T4E(Q) slip.

T4 slip

If your employer received a COVID-19 business wage subsidy to cover part of your wages, such as the Canada Emergency Wage Subsidy (CEWS), it be will be included in the same box as your regular employment income on your T4 slip.

Verify amounts or issues on your T4E slip

When you receive your T4E slip, make sure the CERB and EI amounts you received are correct. To verify these amounts, you can view or print an itemized statement of your benefits paid through My Service Canada Account.

If you received CERB from Service Canada and repaid amounts in 2021, verify that any CERB repayments you made before December 31, 2021 are accounted for. For more details: T4E and the Canada Emergency Response Benefit (CERB).

If you do not have your T4E slip by March 10, 2022 or have an issue with your T4E slip, contact Service Canada.

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

  1. Find your total benefits paid amount in box 14 of your T4E slip
  2. 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)
  3. Enter the amount on line 11900 on your return

CERB repayments on your T4E

If you repay CERB amounts before January 1, 2023, you may choose when and how to claim the deduction on your tax return.

You have the option to claim your repayments as a deduction in the same year you made the repayment or in the year you received the benefits. You may also split the deduction between your tax returns, as long as you do not deduct more than what you repaid.

For CERB repayments made in 2021 or 2022, you may:

Claim the deduction on your 2020 tax return

You can only claim a deduction on your 2020 tax return if you paid back a CERB amount you received in 2020.

Enter your CERB amounts on line 23200 of your 2020 tax return.

You can find your CERB amounts:

  • in box 26 and box 30 of your 2021 T4E slip after subtracting any other EI amounts you repaid in 2021
  • from your own records such as bank statements

If you already filed your 2020 tax return, you can change your return to claim your CERB repayment as a deduction on your 2020 tax return.

Claim the deduction on your 2021 tax return

You can only claim a deduction on your 2021 tax return if you made a CERB repayment in 2021.

The CERB amount you repaid will be included in box 26 and box 30 of your T4E slip along with other EI amounts you repaid.

Enter the CERB amounts on line 23210 of your 2021 tax return

Claim the deduction on your 2022 tax return

You can only claim a deduction on your 2022 tax return if you made a CERB repayment in 2022.

Claim your deduction when you file your 2022 tax return in 2023.

Split the deduction between your tax returns

You can only claim a deduction on your 2020 tax return if you paid back a CERB amount you received in 2020. Make sure you do not deduct more than what you repaid.
To claim a deduction for repayments on your:

  • 2020 taxes – enter the CERB amounts from box 26 and box 30 from your 2021 T4E slip on line 23200 of your 2020 tax return
  • 2021 taxes – enter the CERB amounts from box 26 and box 30 from your 2021 T4E slip on line 23210 of your 2021 tax return
  • 2022 taxes – you can claim your deduction when you file your 2022 tax return in 2023

If you already filed your 2020 tax return, you can make a request to change your return to claim your CERB repayment as a deduction on your 2020 tax return.

If you repay a CERB amount after December 31, 2022, you can only claim a deduction in the year you make the repayment.

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 are taxed in the same way your income was taxed during the timeframe 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 in the last 12 months before you applied for the CERB), then the benefit is also tax exempt
  • If your income during that time was not fully tax exempt, your benefit payment during the same time may not be fully  tax exempt

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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