T1-2023
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Employment Insurance Premiums on Self-Employment and Other Eligible Earnings
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Schedule 13
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Complete this schedule to calculate the amount of your employment insurance (EI) premiums on self-employment and other eligible earnings only if you have 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.
Attach a copy of this schedule to your paper return.
For more information, contact Service Canada or visit servicecanada.gc.ca.
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Employment Insurance Premiums on Self-Employment and Other Eligible Earnings |
(Calculate ? Yes No) |
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Net self-employment income |
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Enter the total amounts from line 12200 and lines 13500, 13700, 13900, 14100, and 14300 of your return. If you received a T4 slip for self-employment income with EI premiums in box 18, do not include any net income (or net loss) reported on lines 13500, 13700, 13900, 14100 and 14300 of your return for that slip.(1) (if negative, enter "0") |
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1 |
If you are not eligible to participate in the EI program as an employee of a corporation because you control more than 40% of the voting shares of that corporation, enter the amount from box 14 of all your T4 slips from that corporation.(2) |
54493 |
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2 |
If you are a registered Indian, or a person entitled to be registered under The Indian Act, who earned tax-exempt self-employment income on a reserve in Canada, enter your total tax-exempt self-employment income. |
54494 |
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3 |
Add lines 1 to 3. |
Net self-employment income |
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4 |
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(1) |
This may be the case if any of the following situations apply:
- You are a barber, hair dresser, taxi driver or a driver of other passengers-carrying vehicle and you are not hired as an employee
- You received income through a placement agency and you are not hired as an employee
- You are a self-employed fisher.
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| (2) |
Box 14 of your T4 slip may include certain amounts that are not insurable earnings, such as:
- non-cash benefits (other than the value of board and lodging)
- contributions your employer made to your employee group RRSP where access to the funds is restricted
- certain amounts your employer paid you to cover the waiting period or to increase the maternity, parental, compassionate care, or family caregiver benefits
- top-up amounts your employer paid you in addition to worker's compensation benefits
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If you received any of these amounts, go to canada.ca/revenue-agency or contact the CRA to determine the amount to exclude from line 2. |
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