“Employment Insurance benefits” means:

• benefits paid under the Unemployment Insurance Act, other than a payment relating to a course or program designed to facilitate the re-entry into the labour market of a claimant under the Act; or
• benefits paid under Part I, Part VII.1, Part VIII or Part VIII.I of the Employment Insurance Act.

Employment Insurance benefits are subject to source deductions of Québec income tax.

More information regarding Employment Insurance benefits is also available on the Government of Canada website.