Employment Insurance Tax Slips (T4Es) and Itemized statements

Employment Insurance (EI) frequently asked questions

1. When will I receive my T4E for taxation year 2013?

Through My Service Canada Account, you can view and print your T4E as early as February 3rd, and submit a copy with your Canada Revenue Agency (CRA) tax return. You will need to login to or register for My Service Canada Account to access your T4E online.

Another option is to receive your T4E through the mail. All T4Es will be issued by February 28, 2014. If you do not receive your T4E, please call our Telephone information service from 8:30 am to 4:30 pm or go to your Service Canada Centre and we will issue a duplicate T4E.

2. What is an Itemized Statement of Benefits Paid?

An Itemized Statement of Benefits Paid is a breakdown of all EI benefits paid to you in the tax year. When you receive your T4E, if you disagree with the information on it or would like additional information, you can view and print your Itemized Statement through My Service Canada Account. You will need to login to or register for My Service Canada Account to access your Itemized Statement online.

You can also request an Itemized Statement by calling our telephone information service at 1 800 206-7218 from 8:30 am to 4:30 pm or go to your Service Canada Centre and we will issue an Itemized Statement.

3. Where will my T4E be mailed and if I have moved and have not advised Service Canada of my change of address, how can I obtain my T4E?

The original T4E will be mailed to the address Service Canada has on file on January 17, 2014. You can change your address online through My Service Canada Account.

If you moved, and did not provide your change of address by this date, please call our telephone information service at 1 800 206-7218 from 8:30 am to 4:30 pm or go to your Service Canada Centre and we will issue a duplicate T4E.

4. I began my EI claim in December 2013, but I did not receive a T4E. Why?

EI benefits are taxable in the taxation year in which they are paid. For example, if your EI claim began on December 21st, 2013, but your payment was issued on or after January 1st, 2014, it is considered income for 2014.

5. I did not receive EI benefits in 2013, but I have received a T4E. Why?

EI benefits are taxable income in the taxation year in which they are paid. For example, if your EI benefits for the period from December 19 to December 25, 2012 were paid in January 2013, these benefits are income for tax year 2013 and therefore will be included in your T4E for the 2013 tax year.

6. I did not receive any EI benefits in 2013. Why did I receive a T4E with repayment information?

You repaid monies toward an outstanding EI debt in 2013 and you can claim the repayment amount on your Tax Return.

7. I was not on a claim in 2013, but I repaid a penalty. Why did I not receive a T4E for the repayment of this amount?

A penalty repayment is non-taxable. Only the repayment of taxable benefits is subject to a deduction from income. Therefore, any penalty amount that was repaid to Service Canada does not appear on the T4E.

8. Does the interest I paid on my debt show on the T4E?

No, interest is non taxable. Only the repayment of taxable benefits is subject to a deduction from income. Therefore, any penalty amount that was repaid to Service Canada does not appear on the T4E.

9. I have a Canada student loan and EI overpayment. I received a Statement of Interest Paid for my Canada student overpayment. Will I receive a Statement of Interest Paid for my EI overpayment?

No, interest payments on an EI debt are non taxable and are not subject to a deduction from income. Therefore, you will not receive a Statement of Interest Paid for the payments made to Service Canada.

10. I received a Statement of Crown Debts Repaid in addition to my T4E. Why?

The Statement of Crown Debts Repaid reflects any payments made or reversals that were applied against the taxable portion of one of the following debts:

  • Grants and Contributions;
  • Training Allowance Payment.

11. I received more than one T4E that look identical. Why?

One T4E displays the amount of benefits paid to you by EI. The other T4E displays the amount of benefits paid to you by the Employment Branch or the provincial government while you were participating in an Employment Initiative. To distinguish the T4Es from each other, look at the bottom right hand corner under «Payer's name» to find one of the following:

  • Service Canada -ESDC- Employment Insurance Benefits
  • Service Canada -ESDC- Employment Activity
  • Provincial Government's name

12 What are Boxes 20 and 21 concerning taxable tuition for?

These boxes represent the amount of money paid to you if you were enrolled in any training programs approved by the Employment Programs Branch. If you received EI Benefits and were enrolled in an approved training course, you will receive 2 T4Es.

13. I am a status Indian and you deducted federal tax from my benefits?

ESDC does not determine your tax exemption. Once T4Es have been issued and it is noticed that income tax has been withheld and/or the exemption box is not checked, amended T4Es will not be issued at that time. When you submit your income tax return, Canada Revenue Agency (CRA) determines your obligations with respect to any income tax owing. All requests for reimbursements of income tax that has already been deducted are processed by CRA.