T4E Slip Canada: EI Benefits and Tax Filing
A T4E is the Service Canada tax slip for Employment Insurance. Read the benefit, withholding and repayment fields together so the return captures both taxable income and tax already paid.
What to read on the slip
| Box | What it means | Where it goes on your return |
|---|---|---|
| Box 14 | Total benefits paid for the year — already includes any amount in boxes 15, 17, 18, 33, 36 and 37, plus any CERB paid through Service Canada. | Line 11900, minus any amount shown in box 18 |
| Box 7 | Repayment rate. A rate of 30% means part of the box 14 benefits may have to be repaid. | Complete the repayment chart on the slip; feeds line 23500 and line 42200 |
| Box 22 | Income tax Service Canada deducted before paying the benefit. | Line 43700 |
| Box 30 | Total repayment — the sum of box 26 (overpayment recovered or repaid) and box 27 (reversal of income tax deducted). | Line 23200 |
| Box 20 | Taxable tuition assistance received while on EI, already included in box 14. | No separate entry — claim the related credit from your own T2202 |
| Box 21 | Non-taxable tuition assistance. Does not qualify for the tuition tax credit. | Line 25600 |
| Box 15 | Regular and other benefits, including work-sharing benefits and Section 25 income benefits — already included in box 14. | No separate entry (already counted in box 14) |
| Box 18 | Tax-exempt benefits for individuals registered, or eligible to be registered, under the Indian Act — already included in box 14. | Not taxed on your T1; see Form T90 |
T4E versus your EI payment history
The slip is an annual tax record, while MSCA shows individual benefit payments. If the annual total looks unfamiliar, compare the same calendar year and remember that the tax slip can include adjustments and repayment information.
Frequently asked questions
What is a T4E slip?
A T4E, Statement of Employment Insurance and Other Benefits, reports EI benefits and related tax information for a calendar year. Service Canada issues it to people who received EI benefits.
Where can I find my T4E online?
My Service Canada Account provides the current T4E and slips for the previous six years. A copy may also appear in your CRA account after Service Canada sends the information to the CRA.
Is the amount on a T4E taxable?
Employment Insurance benefits are generally taxable income. The slip also shows tax already deducted and can include repayment information, so enter every field through the T4E section of your tax software.
Is a T4E the same as a T4?
No. A T4 reports employment income and payroll deductions from an employer. A T4E reports Employment Insurance and other benefits administered through Service Canada.
What if my T4E is missing or wrong?
Check the correct year in My Service Canada Account and contact Service Canada if the slip is unavailable or incorrect. Do not substitute a T4 or general T4A for a T4E.
What does box 7 on my T4E mean?
Box 7 shows the repayment rate for your EI benefits. If it shows 30%, complete the repayment chart on your T4E slip to work out how much of the box 14 benefits you have to repay — the repayment amount goes on line 23500 and the offsetting deduction goes on line 42200.