Question resolved.
Confusion arises between the CRA's wording of "taxable/non-taxable" and "repayment". When reading the CRA's explanation, they state that EI benefits are subject to taxation, however parental and other "special" benefits are exempt from repayment. I first understood this to mean that "special" benefits are not taxable, however this is not the case.
It turns out that "repayment" and "taxation" are separate concepts. For regular EI benefits, you must both repay a portion of the benefit (with some caveats) and pay income tax on the benefit.
For special EI benefits, such as parental, you must pay income tax on the benefit received, but do not need to"repay" any portion of what you received.
