5005-S10 
 
T1-2011 
 
Schedule 10 
 
Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) 
Premiums 
 
Complete this schedule to determine EI and PPIP premium amounts if: 
 
- you reported net self-employment income of $2,000 or more on lines 135 to 
143 of your return; or 
 
- the total of employment income (including employment income from outside 
Canada) and net self-employment income you reported is $2,000 or more; or 
 
- one of your T4 slips has a province of employment other than Quebec in box 
10 and you reported employment income (including employment income from 
outside Canada) of $2,000 or more. 
 
Note: Do not complete Part B and Part C if the province of employment on all 
your T4 slips is Quebec. 
 
Attach a copy of this schedule to your return. For more information, see 
lines 312, 376, 378, and 450 in the guide. 
 
Part A - PPIP premiums payable on self-employment income 
 
Line 1 and line 379: Net business income (amount from line 27 of Schedule L 
of your provincial income tax return for Quebec) ^
 
Line 2: Maximum insurable income 64,000.00 
 
Line 3: Employment income (box 14 of all your T4 slips (note a), including 
employment income from outside Canada) or if there is an amount in box 56, 
enter that amount. ^
 
Line 4: Line 2 minus line 3 (if negative, enter "0") = ^
 
Line 5: Enter the amount from line 1 or line 4, whichever is less. ^
 
Multiply the amount on line 5 by 0.955%. 
 
Line 6: (maximum $611.20) = ^
 
Deduction for PPIP premiums on self-employment income: 
 
Line 7: Amount from line 6 ^
Multiplied by 43.770% = ^
Enter the amount from line 7 on line 223 of your federal return. 
 
Tax credit for PPIP premiums on self-employment income: 
 
Line 8: Amount from line 6 ^
Line 9: Amount from line 7 ^
Line 10: Line 8 minus line 9 (if negative, enter "0") Enter this amount on 
line 378 of your Schedule 1. (maximum $343.68) = ^
 
Part B - PPIP premiums payable on employment income 
 
Line 11 and line 377: Employment income from box 14 of all your T4 slips 
(Note a) where the province of employment is other than Quebec (including 
employment income from outside Canada). ^
 
Line 12: Maximum insurable income 64,000.00 
 
Line 13 and line 380: Total of PPIP insurable earnings from box 56 of all 
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 (note a)). ^
 
Line 14: Line 12 minus line 13 (if negative, enter "0") = ^
 
Line 15: Enter the amount from line 11 or line 14, whichever is less. ^
 
Multiply the amount on line 15 by 0.537%. 
 
Line 16: Enter this amount on line 376 of Schedule 1. (maximum $343.68) = ^
 
Part C - Employment Insurance overpayment calculation 
 
Line 17: Total EI insurable earnings (Total amount from box 24 of all your T4 
slips (note a). If box 24 is blank, use the amount from box 14, unless box 28 
indicates that the T4 earnings are EI-exempt). If the total amount is $2,000 
or less, enter "0". (maximum $44,200) ^
 
Multiply the amount on line 17 by 1.41%. 
 
Line 18: Required premiums (maximum $623.22) = ^
 
Line 19: Total EI premiums (box 18 of all your T4 slips (note b)) ^
 
Line 20: Amount on line 18 ^
 
Line 21: Line 19 minus line 20 (if negative, enter "0") = ^
Enter this amount on line 450 of your federal return. 
 
Enter on line 312 of your Schedule 1 the amount on line 18 or line 19, 
whichever is less. 
 
(Note a) If you have employment income for which you did not get a T4 slip, 
enter that amount. 
 
(Note b) If you have employment income for which you did not get a T4 slip, 
enter the EI premiums shown on your pay stubs. 
 
Privacy Act, Personal Information Bank number CRA PPU 005