CPP, EI & CANADA EMPLOYMENT AMOUNT

Most employees automatically qualify for three credits connected to their job: the credit for base CPP contributions, the credit for EI premiums, and the Canada employment amount. Together they are worth roughly $1,000 of federal tax relief for a typical full-time worker.

CPP OR QPP CONTRIBUTIONS (LINES 30800 AND 31000)

• Line 30800: the employee's base CPP contributions through employment (4.95 percent of pensionable earnings above $3,500, up to the YMPE).

• Line 31000: the employee half of base contributions on self-employment income.

• The enhanced portion (1 percent and CPP2) is deducted on line 22215 instead.

• 2026 maximum base employee contribution: about $3,519, worth about $493 federally.

EI PREMIUMS (LINES 31200 AND 31217)

• Line 31200: EI premiums deducted from employment income (box 18 of the T4). 2026 rate 1.63 percent of insurable earnings up to $68,900; maximum $1,123.07.

• Line 31217: EI premiums paid on self-employment income by those who opted into EI special benefits.

CANADA EMPLOYMENT AMOUNT (LINE 31260)

• The lesser of $1,501 (2026) and employment income from lines 10100 and 10400.

• Recognises general work-related expenses such as home computers, uniforms and supplies.

• Not available to self-employed individuals, although they can deduct actual business expenses.