T4 slip - Box 77 - Worker's compensation benefits repaid to the employerTo enter the amount displayed in Box 77 of your T4 slip, please follow these steps:
1- On the "Left side menu on the Interview tab", select "T4 and employment income".
2- On the right-hand side of the screen, among the first two options ("T4 and Rl-1 (Relevé 1) income earned in Quebec" or "T4 income earned outside Quebec"), select the one that applies to your situation and enter the information shown on your T4 in the appropriate boxes.
3- Go to the bottom of the "T4 slip income" page, and in the last section "Other information'', and ''click on the triangle to see the list of choices'' choose line "Box 77 - Workers' comp. benef. repaid to the employer" and enter your amount.
The amount will be reported on line 22900 as a deduction on your Federal tax return.
Note: For residents of Quebec. This procedure only applies when the reimbursements are made in the same year of the accident.
According to the standards set by Revenue Quebec for the reimbursement paid in the tax year, include in Box A the following result: the amount of compensation paid during the year less the gross refund. These amounts will already be calculated on your slips.
Therefore, Box A of the RL -1 slip should be lower than Box 14 of the T4 slip, with the difference showing in box 77 of the T4 slip.
For more information, please visit the following link to the CRA:
For Quebec residents, see the following links Revenu Québec:
https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/rlz-1.s-v/
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