keep this website free for everyone. TaxTips.ca does
not research or endorse any product or service appearing in
ads on this site.
Before making a major financial decision you
should consult a qualified professional.
Some or all of your EI regular benefits may have to be
repaid. The calculation of the amount to be repaid is done when your
income tax return is filed, using the Social Benefits Repayment
Form.. 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
If you receive regular benefits that overlap 2 calendar
years, you may qualify for the exemption in the first calendar year.
However, you will not qualify in the 2nd calendar year, as there would be
more than 1 week of regular benefits paid in the preceding 10 calendar
years. See the Service Canada information on Employment
Insurance (EI) and Repayment of Benefits at Income Tax Time.
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. If box 7
says 30% and you have amounts in box 15 and in other boxes (box 14 will be
greater than box 15), enter the box 15 amount in the calculator as EI
regular benefits, and enter the other portion of the benefits as other