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New Member
posted Oct 31, 2019 4:11:32 AM

Why does the tax summary show a clawback amount when the clawback worksheet shows $0. None of the maximums on the Worksheet are exceeded.

Total income 

  1. Net employment earnings          534.30
  2. Pension income                         8,189.16
  3. Dividends, interest, and investment      9,288.52
  4. Other income      1,057.85
  5. Net self-employment income    14,472.62
  6. Total income:     33,542.45

Deductions 

  1. Union or professional dues and UCCB repayment 2,8541.00
  2. Carrying charges, support, and other    10,954.87
  3. Deduction for CPP/QPP/PPIP (self-empl.)          560.48

Net income:     19,173.10

Taxable income:     19,173.10

Federal non-refundable tax credits 

  1. Personal amounts (taxpayer and spouse)    11,809.00
  2. CPP/QPP and EI          569.60
  3. Other amounts          534.30
  4. Allowable medical expenses      5,515.29
  5. Amounts multiplied by 15%:       2,764.23
  6. Total federal non-refundable credits:       2,764.23

Refund or balance owing 

  1. Basic federal tax                   -  
  2. **** CPP, EI, and Social benefits repayment      1,120.95
  3. Total payable:       1,120.95
  4. CPP/QPP and EI overpayments               8.87
  5. Other credits          776.32
  6. Employee & partner GST/HST rebate            328.34
  7. Total refundable tax credits:       1,113.53

Federal balance due:               7.42

0 4 5175
4 Replies
New Member
Oct 31, 2019 4:11:34 AM

The line "CPP, EI, and Social benefits repayment" is actually a summation of several lines on the T1. Namely:

  • Line 421 - CPP contributions payable on self-employment and other earnings,
  • Line 422 - Social benefits repayment, and
  • Line 430 - Employment insurance premiums payable on self-employment and other eligible earnings

New Member
Oct 31, 2019 4:11:35 AM

What bothers me is the word "repayment". Why is there a repayment amount when the worksheet says $0? I manually filled out the clawback worksheet and I got a $0 amount as well. Very strange.

Level 11
Oct 31, 2019 4:11:36 AM

The word repayment refers only to "social benefits repayment". The figure you're seeing is only your CPP premiums due on self-employment from Schedule 8. It just happens to be lumped in with EI payable and social benefits repayment.

Level 11
Oct 31, 2019 4:11:38 AM

The word repayment refers only to "social benefits repayment". The figure you're seeing is only your CPP premiums due on self-employment from Schedule 8. It just happens to be lumped in with EI payable and social benefits repayment on the summary line.