Line 312 - Employment insurance
premiums through employment
Find your situation and follow the instructions that apply to you.
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Resident of a province other than Quebec on December 31, 2018 |
Resident of the province of Quebec on December 31, 2018 |
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Claim the total of the amounts you contributed to EI (box 18) and to a provincial parental insurance plan (PPIP) (box 55), if applicable, of all your T4 slips. |
If you worked only in Quebec during the year, claim the total of the amounts shown in box 18 of all your T4 slips. If you worked outside Quebec and your employment income is $2,000 or more, complete Schedule 10. |
Insurable earnings
This is the total of all earnings on which you pay EI premiums. These amounts are shown in box 24 of your T4 slips (or box 14 if box 24 is blank).
If your total insurable earnings are $2,000 or less, do not enter any premiums on line 312 of your Schedule 1. Instead, enter the total on line 450 of your return.
Overpayment
You may have an overpayment of your premiums even if you contributed the maximum amount or an amount that is less than what is required for the year. The CRA will calculate the overpayment for you. If you want to calculate your overpayment, get and complete Form T2204, Employee Overpayment of 2018 Employment Insurance Premiums, or complete Schedule 10 if you were a resident of Quebec and worked outside Quebec.
If you repaid some of the employment insurance benefits you received, do not claim the repayment on this line. You may be able to claim a deduction on line 232 of your return for the benefits you repaid.
Find your situation and follow the instructions that apply to you.
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Resident of a province other than Quebec on December 31, 2018 |
Resident of the province of Quebec on December 31, 2018 |
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If you contributed more than $858.22, claim the overpayment on line 450 of your return. |
If you contributed more than $672.10, claim the overpayment on line 450 of your return. However, if you completed Schedule 10, enter the amount from line 25 on line 450. The overpayment on line 450 is reduced by the provincial parental insurance plan premiums that you have to pay (line 376 of your Schedule 1). The part of the overpayment used will be transferred directly to Revenu Québec. |
The CRA will refund the unused overpayment to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.
Request for refund of EI contributions
Under the Employment Insurance Act, you must ask for a refund of EI overpayment within three years after the end of the year for which the request is being made.
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