I would not attempt to make any changes to 2014 and 2015 reported amounts without first contacting CRA. Family members who are regular employees of the company may still be subject to EI depending on the circumstances. At this point I would recommend requesting a written ruling of the EI insurability of each family member. If CRA rules that EI should not be paid, at that time you can inquire with them about getting credited back for the employer's share of EI premiums and amending the T4s. Each family member l have to personally file a claim to receive their EI contributions back. Without a written ruling you take a risk by trying to reclaim that money from the government.

I agree completely with phughes. Also, if you do get CRA to agree that EI should not have been deducted, you will want to ask about the procedure to either get the money back from CRA, or get it transferred to the current year payroll deduction account. Because payroll deductions are 'held in trust for employees', CRA does not automatically hand back overcontributions to the employer without some extra forms being filled out.