T2204 - 在线填写并自动计算/完成CRA税务表格

Canada Revenue
Agency

加拿大税务局

Protected B when completed
2023

雇员多付就业保险费

Complete this form to calculate any overpayment of employment insurance (EI) premiums paid through employment.

To receive a refund of any overpayment, the amount of the EI overpayment has to be more than $1.

If you have self-employment and other eligible earnings and you entered into an agreement with the Canada Employment
Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits, complete
Schedule 13 before completing this form.

Do not complete this form if you were a resident of Quebec on December 31, 2023, and have to complete Schedule 10
(parts B and C) because you are reporting employment income earned outside Quebec.

Calculating your employment insurance overpayment

Total EI insurable earnings (box 24 or, if blank, box 14 of your T4 slips) ⁽¹⁾

Total self-employment and other earnings eligible for the EI program for access to EI special benefits

Line 1 plus line 2

(maximum $61,500)

Total premiums deducted:

Residents of other than Quebec (box 18 and box 55 of your T4 slips) ⁽²⁾

Quebec residents (box 18 of your T4 slips)

Total premiums payable (if applicable):

Residents of other than Quebec (amount from line 9 of Schedule 13)

Quebec residents (amount from line 10 of Schedule 13)

Line 4 plus line 5

►

Amount from line 3

– $2,000 = (if negative, enter "0")

–

Line 6 minus line 7 (if negative, enter "0")

Total premiums deducted from line 4 above

Required premiums:

Residents of other than Quebec

Amount from line 1

x 1.63% = (maximum $1,002.45)

Residents of Quebec

Amount from line 1

x 1.27% = (maximum $781.05)

Enter the amount from line 10 or line 11, whichever applies.

–

Line 9 minus line 12 (if negative, enter "0")

Enter whichever is more: amount from line 8 or line 13.

Employment insurance overpayment:

Enter whichever is less: amount from line 9 or line 14.

If this amount is more than $1, enter it on line 45000 of your return.

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

Enter whichever amount is the least: line 7, line 9 or line 12.

Enter this amount on line 31200 of your return and on line 58300 of your Form 428, if applicable. ⁽³⁾

(1)

If you have no self-employment earnings and your total EI insurable earnings on your T4 slips are less than $2,000,
enter "0". However, if you have self-employment earnings and have an agreement with the Canada Employment
Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits,
enter the total EI insurable earnings from your T4 slips.

(2)

If you received EI-exempt employment income (box 28 of your T4 slip) and there is an amount in box 55 of your T4 slip,
do not claim the amount in box 55 on this line. In this case, contact Revenu Québec to get a refund of your provincial parental
insurance plan (PPIP) premiums paid. However, if you are an employee who controls more than 40% of a corporation's voting
shares and you have an agreement in 2023 with the Canada Employment Insurance Commission through Service Canada to
participate in the EI program for access to EI special benefits, claim the amount in box 55 on this line.

(3)

We may adjust your claim if there is an amount on line 2 and the amount on line 3 is less than $2,033
($2,025 for residents of Quebec).

参见你的纳税申报单上的隐私声明。

T2204 E (23)

(Ce formulaire est disponible en français.)

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