Reimbursement of disability payments Line 22900

[MattPer]

How do I enter a figure my employer gave me to put on line 229 for a deduction for the wage amounts repaid to my employer from a bank time top-up for short-term disability insurance due to COVID. I did not work from home my short-term disability paid for my days off & my employer topped up the payment with my banked overtime. 

Section 8 of the Income Tax act

Reimbursement of disability payments

(n.1) where,

• (i) as a consequence of the receipt of a payment (in this paragraph referred to as the “deferred payment”) from an insurer, a payment (in this paragraph referred to as the “reimbursement payment”) is made by or on behalf of an individual to an employer or former employer of the individual pursuant to an arrangement described in subparagraph (b)(ii) of the definition top-up disability payment in subsection 6(17), and

• (ii) the reimbursement payment is made

  • (A) in the year, other than within the first 60 days of the year if the deferred payment was received in the immediately preceding taxation year, or

  • (B) within 60 days after the end of the year, if the deferred payment was received in the year,

an amount equal to the lesser of

• (iii) the amount included under paragraph 6(1)(f) in respect of the deferred payment in computing the individual’s income for any taxation year, and

• (iv) the amount of the reimbursement payment;

[Maggie3]

Hello MattPer,

To enter your amount on line 22900, go to the "Interview" section and click on "Interview setup". Scroll down to the bottom of the "Interview setup" page and place a checkmark next to "Repaid amounts made to the government or to an employer". Click on the little blue dot with the white arrow. It will take you directly to the page.

On the "Repaid amounts" page, enter your amount on the line "Wage loss replacement plan". The amount will appear on line 22900.