Employment Insurance (EI) frequently asked questions
All Statements of EI and Other Benefits (T4Es) will be issued by February 28, 2010. If you do not receive your T4E by this date, please call our Telephone information service from 8:30 am to 4:30 pm or go to your to your Service Canada Centre and we will issue a duplicate T4E.
However, you can now view and print your T4E slip using our Tax Information Slips online service.
topAn 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 may request an Itemized Statement.
However, you can now view and print your Itemized Statement using our Tax Information Slips online service.
The original T4E will be mailed to the address Service Canada has on file on January 15, 2010. 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.
topEI benefits are taxable in the taxation year in which they are paid. For example, if your EI claim began on December 21st, 2009, but your payment was issued on or after January 1st, 2010, it is considered income for 2010.
topEI benefits are taxable income in the taxation year in which they are paid. For example, if your EI benefits for the period from December 23 to December 29, 2008 were paid in January 2009, these benefits are income for Year 2009. Therefore, a T4E for 2009 has been issued.
topYou repaid monies toward an outstanding EI debt in 2009 and you can claim the repayment amount on your Tax Return.
topA 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.
topNo, 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.
topNo, 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.
topThe Statement of Crown Debts Repaid reflects any payments made or reversals that were applied against the taxable portion of one of the following debts:
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:
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.
topHRSDC 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.