Line 235 - Employment insurance (EI) benefits repayment

You have to repay part of the EI benefits (line 119) you received in 2016 if all the following conditions are met:

• there is an amount in box 15 of your T4E slip;
• the rate in box 7 is 30%; and
• the result of the following calculation is more than $63,500:
  • the amount from line 234; minus
  • the amounts on lines 117 and 125; plus
  • the amounts deducted on line 213 and/or the amount for a repayment of registered disability savings plan income included on line 232.

Completing your tax return

Complete the chart on your T4E slip and report on line 235 the amount of employment insurance benefits you have to repay.

If you also have to repay old age security (OAS) benefits you received, enter the EI benefits you have to repay on lines 7 and 20 of the chart for line 235 on the federal worksheet and claim the result of the calculation at line 235.

Forms and publications

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

Related topics

• Line 117 - Universal child care benefit (UCCB)
• Line 119 - Employment insurance and other benefits
• Line 125 - Registered disability savings plan (RDSP) income
• Line 213 - Universal child care benefit (UCCB) repayment
• Line 232 - Other deductions
• Line 422 - Social benefits repayment

Date modified:

2017-01-04