Line 104 - Amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)

A supplementary unemployment benefit plan is sometimes referred to as a guaranteed annual wage plan. It is set up by your employer (or group of participating employers) to top up your Employment Insurance (EI) benefits. You may have a period of unemployment because of training, sickness, accident or disability, maternity or parental leave, or a temporary stoppage of work.

Completing your tax return

Enter on line 104, the amount shown in box 152 of your T4A slips.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• IC72-5, Registered Supplementary Unemployment Benefit Plans