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T4E Maternity Leave

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I am on Maternity Leave right now and I just inputted my T4E from Service Canada and got a bit confused. At the bottom there is a line that says "Portion of the Benefits considered as earned income for child care". Is Maternity Leave considered earned income for child care? I am not sure if I should fill that out or not.


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Earned income consists of:

a) a disability pension received under the Canada Pension Plan or the Quebec Pension Plan;

b) all salaries, wages, tips, and other remuneration from an office or employment;

c) all amounts included in computing employment income by virtue of sections 6 and 7 (employment benefits and employee stock option benefits);

d) all scholarships, fellowships, bursaries, prizes and research grants to the extent they are included in income under paragraph 56(1)(n) or (o);

e) all amounts received in the year under the Apprenticeship Grant programs administered by Human Resources and Skills Development Canada and included in income under paragraph 56(1)(n.1);

f) any governmental financial assistance as defined under paragraph 56(1)(r); and

g) incomes (excluding losses) from all businesses carried on alone or as a partner actively engaged in the business of the partnership. (Generally, an actively engaged partner is one who contributes time, labour and attention to the partnership business and the quantity and quality of the partner's efforts are expected to be factors in determining the amount of partnership profits).

The amounts described in (b) to (g) above are to be taken into account in calculating a taxpayer's earned income even though these amounts, by reason of paragraph 81(1)(a) (statutory exemptions) or subsection 81(4) (payments for volunteer services), may not be required to be included in income.


Concerning paragraph 56 (1):



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