Why does my spouses's wcb amount show as employment expense and also as other deduction?

[gog1]

Why does my spouse's workers' compensation benefit amount show as emploment expense and also as other deduction ?

[TurboTaxSusan]

Line 25000 – Other payments deduction is to remove the non taxable Workers' compensation benefits from your spouse's income so that they are not taxed on the benefits.

If your spouse had to repay WCB, then Line 22900 – Other employment expenses is where the amount of the WCB award repaid to your spouse's employer (that was included in income on the T4 slip) is deducted.