T4E

The T4E, Statement of Employment Insurance and Other Benefits, is issued by Employment and Social Development Canada (Service Canada) to everyone who received EI benefits during the year. EI benefits are taxable income, and tax is withheld at source at a flat rate that is often too low for the recipient's actual situation. EI benefits are not earned income for RRSP purposes, so they do not create RRSP contribution room.

KEY BOXES

• Box 14, Total benefits paid: reported on line 11900.

• Box 15, Regular and other benefits paid: the portion subject to the EI clawback.

• Box 17, Employment benefits and support measures: training and similar support.

• Box 18, Tax-exempt benefits: for status Indians with exempt income.

• Box 20, Total repayments: any EI overpayment repaid during the year, deducted on line 23200.

• Box 22, Income tax deducted: claimed on line 43700.

• Box 23, Quebec income tax deducted.

• Box 7, Repayment rate: 30 percent if the clawback may apply, otherwise nil.

TYPES OF EI BENEFITS

• Regular benefits for job loss.

• Maternity, parental, sickness, compassionate care and family caregiver benefits (special benefits).

• Fishing benefits.

• Self-employed special benefits for those who opted in.

THE EI CLAWBACK

Recipients of regular benefits who have net income above a threshold (1.25 times the maximum insurable earnings, which is $86,125 for 2026) must repay 30 percent of the lesser of the regular benefits received and the net income above the threshold. The clawback does not apply to special benefits, or to people who received fewer than one week of regular benefits in the previous ten years. The repayment is calculated on the T4E chart and entered on line 42200, with the same amount deducted on line 23500.