Employment Insurance Benefits

For residents of Quebec, parental benefits are administered by the Québec Parental Insurance Plan (QPIP), while most other types of Employment Insurance (EI) benefits are managed federally. Both are taxable and must be reported on your tax returns.

Federal tax return (T1)

You will receive a federal T4E slip showing your EI benefits. If you are a Quebec resident, you will also receive an RL-6 slip for any QPIP benefits.

• Report EI benefits (excluding maternity/parental): Enter the total from Box 14 of your T4E slip on Line 11900. If Box 18 shows tax-exempt benefits, subtract that amount before entering it.
• Report EI maternity/parental and QPIP benefits: Enter the amounts from Box 37 (EI maternity/parental) and Box 36 (QPIP) on Line 11905. This amount is already included in Line 11900, so do not add it again.
• Report income tax deducted: Enter the total from Box 22 of your T4E slip on Line 43700.
• Repayments: If you repay EI benefits, a new T4E slip will show the amount in Box 30, which is deducted on Line 23200.

Quebec Provincial Tax Return (TP1)

You will receive an RL-6 slip for QPIP benefits. Other EI benefits (e.g., regular or sickness) are reported on your federal T4E slip, which also shows Quebec provincial tax deducted in Box 23.

• Report QPIP benefits: Enter the total from Box A of your RL-6 slip on Line 110.
• Report other EI benefits: Enter other EI benefits on Line 107 as “other employment income.”
• Report income tax deducted: Enter Quebec income tax withheld from your RL-6 slip on Line 451.
• Report provincial tax from T4E: Quebec tax deducted in Box 23 of your T4E slip must also be reported on Line 451.

EI Benefit Types in Quebec

• QPIP: Maternity, parental, paternity, and adoption benefits are paid under the Quebec Parental Insurance Plan, not federal EI.
• Federal EI: Other benefits, including regular, sickness, compassionate care, and fishing benefits, are paid under the federal EI program.