Line 119 - Employment insurance benefits

Report any employment insurance (EI) benefits the deceased received from January 1 to the date of death (box 14 of the T4E slip).

If the deceased's net income before adjustments (line 234), minus the amounts reported on lines 117 and 125, plus the amount deducted on line 213 and/or any repayment of registered disability savings plans income (line 232), is more than $63,500, part of these benefits may have to be repaid. For details, see line 235.

If the deceased repaid any EI benefits to Service Canada, he or she may be entitled to a deduction. For more information, see line 232.

For more information on employment insurance benefits, see line 119.

Forms and publications

• General Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons

Date modified:

2017-01-04