Line 119 - Employment insurance and other benefits

Your benefits are shown on a T4E slip.

If you have already repaid the excess benefits you received directly to the payer of your benefits, you may be able to claim a deduction. See line 232.

You may have to repay some of the benefits you received (see line 235) if the result of the following calculation is more than $63,500

• the amount from line 234; minus
• the amounts reported on lines 117 and 125; plus
• the amount deducted on line 213 and/or the amount for a repayment of registered disability savings plan income included on line 232.

If you have an amount shown in box 30 of your T4E slip, see line 232.

If you have an amount shown in box 21 of your T4E slip, see line 256.

If you received an amount that covers more than just the amount you were entitled to receive in 2016, see Qualifying retroactive lump-sum payments.

Completing your tax return

Report on line 119 the amount shown in box 14 of your T4E slip, minus any amount shown in box 18 (if applicable).

Forms and publications

• General income tax and benefit package - Guide, return and schedules

Related topics

• Line 232 - Other deductions
• Line 235 - Social benefits repayment
• Line 256 - Additional deductions
• Quebec Parental Insurance Plan
• Qualifying retroactive lump-sum payments

Date modified:

2017-01-04