Schedule 10 - fill out and auto calculate/complete form online

Protected B when completed

T1-2023

Employment Insurance (EI) and

Schedule 10

Provincial Parental Insurance Plan (PPIP) Premiums

Complete this schedule to calculate your EI and PPIP premium amounts if any of the following situations apply:

•

You reported only net self-employment income of $2,000 or more on lines 13500, 13700, 13900, 14100 and 14300 of your return

•

You reported net self-employment and employment income (including employment income from outside Canada) and the
total of those incomes is $2,000 or more

•

Box 10 of any of your T4 slips has a province or territory of employment other than Quebec and you reported employment
income (including employment income from outside Canada) of $2,000 or more

Attach a copy of this schedule to your paper return.

For more information about lines 31200 and 45000, go to canada.ca/fed-tax-information.

Part A – PPIP premiums payable on self-employment income

Net business income:

Enter the amount from line 27 of Schedule L of your Revenu Québec Income Tax Return.

54375

Maximum PPIP insurable income

Employment income:
Enter the amount from box 14 of all of your T4 slips, including
employment income from outside Canada and any employment income

that you did not get a T4 slip for, or the amount from box 56, if applicable

–

Line 2 minus line 3 (if negative, enter "0")

Enter whichever is less: amount from line 1 or line 4.

PPIP rate on self-employment income

x 0.878%

Line 5 multiplied by the percentage on line 6

(maximum $798.98)

►

Applicable rate

x 43.736%

Deduction for PPIP premiums on self-employment income:
Line 7 multiplied by the percentage on line 8

Enter this amount on line 22300 of your federal return.

(maximum $349.44)

►

–

Non-refundable tax credit for PPIP premiums payable on self-employment income:
Line 7 minus line 9

Enter this amount on line 31215 of your federal return.

(maximum $449.54)

Do not complete Part B or Part C if Quebec is the province of employment on all of your T4 slips. The CRA will calculate the
overpayment for you. If you want to calculate your overpayment, complete Form T2204, Employee Overpayment of Employment
Insurance Premiums.

Part B – PPIP premiums payable on employment income

Employment income:
Enter the amount from box 14 of all of your T4 slips where the province or territory of employment
is other than Quebec, including employment income from outside Canada, any exempt income

earned outside Quebec and any employment income that you did not get a T4 slip for.

54377

Maximum PPIP insurable income

Total of PPIP insurable earnings:

Enter the amount from box 56 of all of your T4 slips where Quebec is the
province of employment (if box 56 is blank, enter the amount from box 14 of

the T4 slip) (include employment income that you did not get a T4 slip for).

54388

–

Line 12 minus line 13 (if negative, enter "0")

Enter whichever is less: amount from line 11 or line 14.

PPIP rate on employment income

x 0.494%

Non-refundable tax credit for PPIP premiums payable on employment income:
Line 15 multiplied by the percentage on line 16

Enter this amount on line 31210 of your federal return.

(maximum $449.54)

5005-S10 E (23)

(Ce formulaire est disponible en français.)

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Protected B when completed

Part C – Employment insurance overpayment

Total EI insurable earnings:
Enter the amount from box 24 of all of your T4 slips (if box 24 is blank, enter the amount from
box 14 unless box 28 shows that the T4 earnings are EI-exempt) (include employment income that

you did not get a T4 slip for). If the total amount is $2,000 or less, enter "0".

(maximum $61,500)

EI rate on self-employment and other earnings

x 1.27%

Line 18 multiplied by the percentage on line 19

(maximum $781.05)

Total EI premiums (box 18 of all of your T4 slips) ⁽¹⁾

Amount from line 20

–

Employment insurance overpayment:
Line 21 minus line 22 (if negative, enter "0")

Enter this amount on line 45000 of your federal return.

Non-refundable tax credit for employment insurance premiums through employment:

Enter whichever is less: amount from line 20 or line 21.

Enter this amount on line 31200 of your federal return.

(1) Include EI premiums shown on your pay stub if you have employment income that you did not get a T4 slip for.

See the privacy notice on your return.

5005-S10 E (23)

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