Line 11900 on the T1 tax return sits in Step 2, the total income section, and it’s where you report Employment Insurance and other benefits received during the year. The dollar figure comes from your T4E slip issued by Service Canada: take Box 14 (total benefits paid) and subtract Box 18 (tax-exempt benefits) to get the amount you enter.
Where the Line Sits on the T1
The T1 return is organized into five numbered steps. Step 2 is total income, and within it you list every source of money you received: employment earnings, pensions, investments, and government benefits. Line 11900 falls in the benefits portion of Step 2, grouped with payments like workers’ compensation and social assistance.1Canada Revenue Agency. Benefit Income
On the paper form, line numbers run down the left margin. Line 11900 appears after regular employment income at line 10100 and before the total income line at 15000. NETFILE-certified software uses the same layout, so once you know to look in Step 2 under benefit income, it’s easy to spot.2Canada Revenue Agency. Line 11900 – Employment Insurance and Other Benefits
What Amount to Enter
The number on line 11900 comes straight from your T4E, the official statement of Employment Insurance and other benefits. Service Canada issues this slip to anyone who received EI payments during the year, including regular benefits, fishing benefits, and certain emergency payments. Most slips arrive by the end of February.3Employment and Social Development Canada. Employment Insurance Tax Information
The calculation itself is short but has a step people miss. Take the Box 14 amount (total benefits paid) and subtract anything in Box 18 (tax-exempt benefits). The result goes on line 11900. Box 18 applies only to individuals registered or eligible to be registered under the Indian Act, so for most filers Box 18 is blank and Box 14 goes directly onto the return.4Canada Revenue Agency. T4E Slip – Statement of Employment Insurance and Other Benefits
A T4E is not a T4. A T4 reports wages and salary from an employer; the T4E covers government benefit programs. If you received both employment income and EI benefits in the same year, you’ll have both slips, and they feed different lines on your return.
Maternity and Parental Benefits Go on Line 11905
If you received EI maternity or parental benefits, or payments from a provincial parental insurance plan, those are reported separately on line 11905. The CRA tracks maternity and parental benefits on their own line for credit and deduction purposes, though both amounts still start from the T4E slip.2Canada Revenue Agency. Line 11900 – Employment Insurance and Other Benefits
If Your T4E Hasn’t Arrived
Check CRA My Account first. T4E information often appears in your tax slip inventory before the paper copy arrives. If nothing shows up by the end of March, contact Service Canada to request a copy. If the slip still isn’t available by your filing deadline, estimate the income from your EI payment records, include a note explaining the situation, and keep your documentation in case the CRA reviews the return.5Canada Revenue Agency. Tax Slips – Get a Copy of Your Slips
Finding the Line in Tax Software
TurboTax, Wealthsimple Tax, and H&R Block all include a search box where typing “11900” jumps straight to the EI benefits entry field. The field is usually labeled “Employment Insurance and other benefits (line 11900),” so it’s hard to miss once you’re there.
Certified software also supports the CRA’s Auto-fill My Return service, which pulls T4E data from government records and populates line 11900 for you. Auto-fill uses whatever the CRA has on file at the moment you make the request, so a slip filed late by Service Canada might not appear yet.6Canada Revenue Agency. Auto-fill My Return
Check the imported figure against your paper T4E before submitting. Auto-fill is convenient but not infallible, and you can manually override the amount if it doesn’t match.
Looking Up Line 11900 From a Past Return
Sign in to CRA My Account and open the Tax returns page, where notices of assessment and your filing history are stored.7Canada Revenue Agency. About My Account – CRA Account Help
The most useful document for locating a specific line amount is the proof of income statement, available from the same page. It summarizes your income and deductions for a given tax year in a line-by-line format. If you reported EI benefits that year, line 11900 shows up with the amount you claimed. A PDF version downloads directly and can be shared with lenders or landlords.8Canada Revenue Agency. Get a Proof of Income Statement
The EI Clawback for Higher Earners
Line 11900 has a downstream consequence that catches people off guard. If your net income from all sources exceeds $86,125 in 2026, you have to repay 30% of the lesser of your income above that threshold or the total regular EI benefits received during the year. The repayment is calculated on the back of your T4E slip and reported on line 23500.9Government of Canada. EI and Repayment of Benefits at Income Tax Time
You’re exempt if your net income stays below $86,125, or if you received fewer than one week of regular or fishing benefits in the preceding ten tax years. Special benefits (maternity, parental, sickness, compassionate care, and family caregiver) are exempt from repayment regardless of income.9Government of Canada. EI and Repayment of Benefits at Income Tax Time
The repayment isn’t a deduction from income. It increases your total payable at line 43500. Box 15 and Box 7 on your T4E contain the figures the calculation uses, and the chart on the back of the slip walks through the math.10Canada Revenue Agency. Line 23500 – Social Benefits Repayment
Why You May Still Owe Tax
The CRA withholds income tax from EI payments before they reach you. Box 22 on your T4E shows the amount withheld, and that gets claimed as a credit on line 43700. The catch: the withholding rate on EI is often lower than your actual marginal rate, so a balance can still be owing at filing time.4Canada Revenue Agency. T4E Slip – Statement of Employment Insurance and Other Benefits
If the gap leaves you with more than $3,000 in net tax owing ($1,800 in Quebec) and the same happened in either of the two prior years, the CRA will require quarterly installment payments going forward. Reminders arrive by mail, but the obligation stands whether or not you receive one.11Canada Revenue Agency. Required Tax Instalments for Individuals
Penalties for Getting It Wrong
Leaving EI benefits off line 11900, or understating the amount, can trigger a gross negligence penalty when the CRA finds the false statement was knowing or careless. That penalty is the greater of $100 or 50% of the understated tax.12Canada Revenue Agency. False Reporting or Repeated Failure to Report Income
A separate repeated failure-to-report penalty applies even without gross negligence. If you failed to report income in any of the three prior tax years, a second omission can add a federal penalty on top. Cross-checking your T4E against line 11900 before filing is the simplest way to avoid both.