What Is a T4E (Canada Tax Slip) & How to Avoid Costly Mistakes

If you received EI in Canada, you'll need your T4E slip. Here's how to find it and avoid tax mistakes.

T4E Canada slips are issued every tax season to anyone who received Employment Insurance (EI) benefits during the year. With roughly 566,000 Canadians collecting regular EI benefits as of late 2025 — up 16% from a year earlier — many people are about to see one land in their inboxes or mailboxes.

If you're one of them, here's what to watch for. We'll cover:

• What a T4E slip is and what it means
• How to get your T4E online or by mail
• When T4E slips come out each year
• Box 7 (repayment rate) and Box 26 (overpayments), explained
• Verifying T4E accuracy and getting tax-exempt benefits

Ready? Let's get into it.

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What is a T4E slip?

A T4E (short for "Statement of Employment Insurance and Other Benefits") is a tax slip issued by the Government of Canada. It reports any EI benefits — or related provincial and territorial benefits — you received during the tax year. Some people call it the "EI tax form" or just the "T4E form," but it's the same document either way.

If you collected EI at any point last year, this slip is the one you need to file taxes correctly. It tells the CRA exactly how much you received, how much income tax was withheld (similar to what an employer would deduct based on your TD1 form), and whether you have repayments to account for. It's also where you'll find your Box 7 repayment rate and your Box 26 overpayment amount, if applicable.

Quebec residents as of December 31 receive a T4E(Q) instead, which includes an extra copy to attach to the provincial return.

How to get your T4E slip in Canada

You have two ways to get your T4E: online through My Service Canada Account, or by mail. Here's how each works.

1. Access My Service Canada Account (MSCA)

Sign in to your MSCA, or register if you don't have an account. If you've been on EI, you likely already set one up when you submitted your biweekly EI reports during your claim.

2. View and print your T4E online

Your T4E slip is typically available online as early as February 1. Inside MSCA, go to the tax information section and select the option to view and print your T4E slip. You can save it as a PDF or print a copy for your records.

3. Choose your delivery preference

You can opt to receive your T4E electronically through MSCA or by mail. To switch to online delivery, update your settings in MSCA.

4. Wait for mail delivery (if applicable)

If you chose mail delivery, your T4E should arrive before mid-March.

5. Check alternate sources

Haven't received your T4E by mid-March? You can view or print an itemized statement of your benefits through MSCA as a workaround.

6. Contact Service Canada if needed

If you still don't have your T4E by March 10, or something on the slip looks off, contact Service Canada for assistance.

Who gets a T4E slip?

You'll receive a T4E slip if you:

• Received Employment Insurance (EI) benefits during the tax year
• Repaid an EI overpayment from a previous tax year
• Participated in approved employment programs with EI-funded financial assistance
• Received maternity or parental benefits (T4E maternity leave payments fall under this category)
• Obtained tuition assistance through an approved program

If any of these apply and you haven't received your slip by mid-March, reach out to Service Canada. The same goes if you chose online delivery but can't access your T4E through MSCA.

When do T4E slips come out?

T4E slips are issued once per tax year and typically become available in MSCA as early as February 1. Paper copies arrive by mid-March for those who chose mail delivery.

If yours hasn't shown up by the second week of March, that's your cue to follow up with Service Canada rather than wait it out.

T4E repayment rate: What Box 7 means

Box 7 on your T4E shows your EI repayment rate, and it's one of the more confusing parts of the slip. For almost everyone, it reads 30% — but that doesn't mean you'll automatically owe 30% of your benefits back. The clawback only kicks in if your net income for the year crosses a specific threshold.

Here's how it works:

• The 2025 threshold is $82,125 (equal to 1.25× that year's maximum insurable earnings). The 2026 threshold rises to $86,125.
• If your net income is below the threshold, you owe nothing back, no matter what Box 7 says.
• If your net income is above the threshold, you repay 30% of the lesser of: your total regular benefits, or the amount by which your income exceeded the threshold.

First-time claimants and anyone receiving only special benefits — sickness, maternity, parental, or compassionate care — are exempt from the clawback. So if your T4E covers parental leave only, you don't owe any of it back, even if your income is well above the threshold.

Your T4E comes with a repayment chart to help you calculate what you owe, and the final repayment amount ends up on line 23500 of your return.

How to handle overpayments on T4E slips (Box 26)

If you received more EI than you were entitled to at some point, the repayment will show up in Box 26 of your T4E. Here's how to handle it:

Verify the overpayment

Check your MSCA to compare the gross payments issued against the amounts paid on your T4E. Look for any messages in MSCA indicating that your claim is under review.

Understand the reporting

• Box 26 shows the amount you repaid during the tax year.
• Box 30 shows the total repayment, which includes the amount from Box 26.

Repayment options

Contact Service Canada to discuss repayment arrangements. You can repay through online banking, by mail, or in person at a Service Canada Centre.

Tax implications

Report the repayment amount on line 23200 of your tax return for the year you made the repayment. The repayment doesn't affect your previous year's T4E — it gets reflected on the current year's slip.

Special considerations

• For CERB overpayments, the repayment will be included on the T4E for the year you repaid, not the year you received the benefit.
• If your EI benefits were reduced to repay an amount, your T4E will show the net amount, and you can't claim a deduction.

Address overpayments quickly to avoid complications with your tax filing and potential penalties.

Tax exemptions on T4E benefits

Tax exemptions on T4E benefits are determined by the CRA, not Service Canada. The main criteria include:

• Status under the Indian Act: Individuals who are registered or eligible to be registered under the Indian Act may qualify for tax-exempt benefits. These amounts are reported in Box 18 of the T4E slip.
• Non-taxable tuition assistance: Some tuition assistance reported on the T4E is non-taxable. This amount appears in Box 21 and should be entered on line 25600 of your tax return. (If you paid additional tuition out of pocket for approved training, look into the Canada Training Credit as well.)
• Benefits overlapping two calendar years: If you received EI benefits that span two calendar years, you may qualify for a tax exemption in your first tax year.

If you believe you're exempt from paying income tax but notice that tax was deducted from your benefit payments on your T4E, an amended T4E will not be issued.

Instead, when you file your income tax return using the information on your T4E, the CRA will confirm your exemption status and determine what you owe. If taxes were deducted incorrectly, the CRA will process a reimbursement, which may land in your bank account as a Canada RIT deposit.

Verifying T4E accuracy (best practices)

Verifying the accuracy of your T4E slip is worth the 10 minutes it takes. A few habits can save you from chasing down reimbursements or getting hit with surprise overpayments at tax time:

• Keep track of your gross payments: Keep running records of every EI payment you receive, either through MSCA or physical records. This makes it easier to catch discrepancies if something on the T4E looks off.
• Monitor your claim status: If you notice your claim is under review or receive any messages flagging an issue, reach out to Service Canada for clarification. Small problems tend to get bigger the longer they sit.
• Review your T4E form line by line: When your slip arrives, take the time to review each box. EI benefits go on line 11900 of your return (separate from employment income, which goes on line 10100), and any mismatch between your records and the slip is worth flagging with Service Canada right away.

Being proactive about your T4E saves you time, money, and tax-season stress down the line.

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Here's what we've covered:

• Your T4E slip covers EI benefits, overpayments, repayment rate details, and special cases like non-taxable tuition. Accessing it through MSCA or by mail helps you report everything correctly at tax time.
• Tax exemptions on T4E can hinge on factors like Indigenous status or specific tuition assistance. The CRA, not Service Canada, confirms whether you owe taxes or get a refund based on these details.
• Box 7 shows your repayment rate. It matters if your 2025 net income topped $82,125 and you received regular (non-special) EI benefits.
• Verifying T4E accuracy is your best defence against tax-filing headaches. Keep personal payment records, check MSCA, and quickly flag discrepancies with Service Canada.

Now that you're armed with the right knowledge, take the necessary next steps — check your T4E form, stay informed about potential exemptions, and ask Service Canada for clarification when needed. Being proactive can save you time and money in the long run.

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Frequently Asked Questions

Can I claim EI repayments as a tax deduction?

Unfortunately, no. While EI repayments can help provide financial relief in the long run, they aren't considered eligible tax deductions.

Can I receive a refund on my overpaid EI benefits?

Yes. If you believe you've overpaid, contact Service Canada as soon as possible and provide any supporting documentation.

How do I know if I'm eligible for a tax exemption on my T4E slip?

Your eligibility depends on factors like Indigenous status or specific tuition assistance. For more details, consult a tax professional or visit the CRA website.

When do T4E slips come out?

T4E slips typically become available in MSCA as early as February 1. If you opted for mail delivery, your slip should arrive by mid-March.

What does the repayment rate on my T4E mean?

The repayment rate in Box 7 — usually 30% — tells the CRA how much of your regular EI benefits you may owe back if your net income exceeds the annual threshold ($82,125 for 2025; $86,125 for 2026). If your income was under that threshold, or you only received special benefits like maternity or parental leave, the rate doesn't apply to you.

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