T4 slip - Box 77 - Worker's compensation benefits
repaid to the employer
To 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:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-144-workers-compensation-benefits.html
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/
https://www.revenuquebec.ca/en/businesses/source-deductions-contributions/filing-rl-slips-and-the-rl-1-summary/rl-1-slip-employment-and-other-income/how-to-complete-the-rl-1-slip/special-cases/indemnities-further-to-an-industrial-accident-cnesst/
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Webpage: KPA390-20200120100830DE.htm
