Payments to the CRA
How we automatically apply credits and refunds to your debt
If you have a balance owing, we may automatically apply tax refunds and government credit or benefit payments you are entitled to (such as the GST/HST credit) to your tax and other government debts. This process is sometimes called an offset or set-off.
If you need to make a payment or set up an arrangement to make smaller payments over time, refer to: Payments to the CRA.
Who to contact when this happens
You should have received a letter or notice explaining why you owe money. It includes the name of the program responsible and a phone number you can call for more information. If you have questions, contact that program directly.
You can also log in to My Account to check your correspondence for more details.
Which benefits and credits may be applied to your individual debt
The CRA may apply certain payments to different types of debt. The table below shows which payments may or may not be used.
| Debt type | Payments that may be applied automatically | Payments not applied automatically |
|---|---|---|
| Individual tax |
|
|
| COVID-19 benefits from CRA (for example, CERB) |
|
|
| Child benefits: federal, provincial, and territorial |
|
|
| CRA benefits and credits other than child benefits (for example, GST/HST credit) |
|
|
| Family orders and agreements |
|
|
| Other government debtFootnote 1 |
|
|
Table Notes
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How business refunds and credits may be applied to your business debt
For businesses, corporate tax refunds and other credits from your business account may be applied to debts you owe for corporate tax, COVID-19 business subsidy repayments, payroll, or GST/HST remittances.