Line 450 - Employment insurance overpayment

If you were not a resident of Quebec on December 31, 2016, and you contributed more than you had to (see line 312), claim the difference on line 450. We will refund the excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.

If you were a resident of Quebec on December 31, 2016, and you contributed more than you had to (see line 312), claim the difference on line 450. If you completed Schedule 10, enter, in dollars and cents, the amount from line 25 on line 450.

The excess contribution on line 450 is reduced by the provincial parental insurance plan premiums that you have to pay (line 376 on Schedule 1). The part of the excess contribution used will be transferred directly to Revenu Québec. We will refund the unused excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.

Completing your tax return

Claim on line 450 your overpayment.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Form T2204, Employee Overpayment of 2016 Employment Insurance Premiums

Related topics

• Line 232 - Other deductions
• Line 312 - Employment insurance premiums

Date modified:

2017-01-04