You may have to repay some of the EI benefits you
received if the total of
your net income before adjustments (line 234 of
your tax return)
less any Universal Child Care Benefit (line 117)
plus any Universal Child Care Benefit repayment
(line 213)
exceeds $51,375 in 2008 (1.25 times the maximum
insurable earnings for the year)
The amount of the repayment is 30% of the lesser of
total benefits, other than special benefits, paid
to the claimant in the tax year, or
the amount by which the claimant's income for the
tax year exceeds 1.25 times the maximum yearly insurable earnings.
Exceptions/exclusions
There will be no clawback of EI benefits when
a claimant was paid regular EI benefits for less
than one week in the ten years prior to the taxation year of the
current benefits (the claimant is not by definition a repeat
claimant), or
the EI benefits received are "special
benefits", such as
pregnancy, maternity, or parental benefits
benefits due to a prescribed illness, injury or
quarantine
compassionate care benefits
The Canadian Tax Calculator will calculate clawback of
EI benefits. If your benefits are not subject to clawback, enter the
amount as other income instead of as EI benefits.
The information on this site is not intended to be a
substitute for professional advice. Each person's situation differs, and
a professional advisor can assist you in using the information on this web
site to your best advantage.
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