Canada Emergency Response Benefit (CERB) with CRA
Return or repay a payment
COVID-19 benefit overpayment letters
If you received the CERB from Service Canada, you may have received a letter to repay an overpayment of the benefit. For details about your Service Canada overpayment, go to Collection of the CERB issued by Service Canada.
On this page
Why you would pay back the CERB
The CRA must ensure that the CERB is kept only by people who were eligible. Payments made to anyone who is later found to be ineligible will need to be returned.
Individuals who made a mistake when applying, received multiple payments for the same period, or received payments they did not apply for should begin the process to repay the CERB.
Determine if you need to repay
Determine if you need to repay the CERB to the CRA
Repay the CERB
Based on your responses, you need to repay the full $2,000 that you received for your CERB payment to the CRA. If you were a student in 2020, you may be eligible to apply for a credit towards your CERB debt.
- Eligibility
- Review the eligibility criteria
- Return
-
Repay online using CRA My Account:
Sign in to CRA My AccountRepay by mail or through your financial institution:
How to repay the CERB
Repay the CERB
Based on your responses, you need to repay the full $2,000 that you received for this CERB payment to the CRA. If you were a student in 2020, you may be eligible to apply for a credit towards your CERB debt.
- Eligibility
- Review the eligibility criteria
- Return
-
Repay online using CRA My Account:
Sign in to CRA My AccountRepay by mail or through your financial institution:
How to repay the CERB
No repayment
Based on your responses, you do not need to repay your CERB payment.
Unsure if I earned too much
You were allowed to work while receiving the CERB, but some restrictions applied to how much you could earn within an eligibility period.
Having to repay or not will depend on if you continued to meet the eligibility criteria for that period.
The timing for when you earned income during your first eligibility period was different than during subsequent periods.
If you are still unsure and concerned you might need to repay, please contact the CRA at
1-800-959-8281.Repay the CERB
Based on your response, you need to repay the full $2,000 to the CRA for each period that you were not eligible. If you were a student in 2020, you may be eligible to apply for a credit towards your CERB debt.
- Return
-
Repay online using CRA My Account:
Sign in to CRA My AccountRepay by mail or through your financial institution:
How to repay the CERB
Contact us if unsure
If none of the situations above apply to you, but you are still concerned you might need to repay, please contact the CRA at
1-800-959-8281.If your CERB payment came from EI/Service Canada, please contact EI/Service Canada.
Repay the CERB
Based on your response, you may have received more than one payment in the same period. You need to repay the $2,000 CRA payment to the CRA.
- Return
-
Repay the CRA online using CRA My Account:
Sign in to CRA My AccountRepay by mail or through your financial institution.
You can probably keep the CERB
Based on your response, you can probably keep the CERB. You may have got the letter because we have incomplete information about your 2020 employment or self-employment income. We'll be able to make a final determination after you file your 2020 personal income taxes with the CRA.
If you based your eligibility on your self-employment income and you already repaid the CERB, you may be able to get it reimbursed.
If you're concerned you might need to repay, contact the CRA at
1-800-959-8281.If your CERB payment came from EI/Service Canada, please contact EI/Service Canada.
You can probably keep the CERB
If you're self-employed, you can probably keep the CERB. If you have already repaid, you can probably get it back.
Find out if you meet the conditions for using gross self-employment income.
Repay the CERB
Based on your responses, you did not meet the income requirements to be eligible for the benefit. You will need to repay the full amount of CERB you received to the CRA. If you were a student in 2020, you may be eligible to apply for a credit towards your CERB debt.
- Return
-
Repay the CRA online using CRA My Account:
Sign in to CRA My AccountRepay by mail or through your financial institution:
How to repay the CERB
You may need to repay the CERB
If you aren't sure if you met the income requirement and are concerned you might need to repay, contact the CRA at
1-800-959-8281.If your CERB payment came from EI/Service Canada, please contact EI/Service Canada.
If you were a student in 2020, you may be eligible to apply for a credit towards your CERB debt.
CERB debt reduction for students
If you were a student in 2020 and were asked to repay the CERB, you may be able to keep some or all of your payments.
Find out if you are eligible to apply for a credit towards your CERB debt.
How to repay the CERB
If you received any CERB payments that you were not eligible for, you have options to pay back what you owe in full or over time.
Pay back CERB overpayments in full
Send back your payment to the department where you applied for it.
Find out where to send your CERB payment
Send your CRA payment back to the CRA
You can repay your CERB payment to the CRA online, by mail, or in person.
Pay online
CRA My Account:
- Interac Debit
- Visa Debit
- Debit Mastercard
How to pay online with your CRA My Account
- Sign in to CRA My Account
- Find COVID-19 Support
- Select Send the money back (in the right column) to start your emergency support repayment
Keep a copy of your transaction receipt for your records.
CRA My Payment:
- Interac Debit
- Visa Debit
- Debit Mastercard
How to pay online with CRA My Payment
CRA My Payment lets you pay directly to the CRA with your bank card.
- Go to Pay now with My Payment
- Select the Pay now button
- Select payment type: Individual income tax (T1) in Step 1
- Select payment allocation: Canada emergency benefit repayment in Step 2 and follow the instructions
Keep a copy of your transaction receipt for your records.
Online banking:
- Canadian financial institutions
How to pay using your online banking service
- Sign in to your financial institution's online service
- Under "Add a payee", look for an option such as Canada emergency benefit repayment or CEB repayment to repay a CRA-administered COVID-19 benefit
- Enter your 9-digit Social Insurance Number (SIN) as the CRA account number
Other online services:
- Credit card
- Debit card
- PayPal
- Interac e-Transfer
How to pay online with PaySimply
PaySimply is a third-party service provider (service fees apply).
- Go to PaySimply (external link)
- Select Canada Emergency Benefit Repayment
- Fill in the Taxpayer Details and follow the instructions to complete the payment process
Pay by mail
Send a payment by mail:
- Cheque
- Money order
- Cash (not accepted)
How to pay with a Canadian cheque or money order
Cash is not accepted.
- Make the cheque or money order payable to Receiver General for Canada
- Specify the name of the benefit you are repaying
- Indicate which eligibility period you are repaying
- Include your Social Insurance Number (SIN)
- Mail the cheque or money order to:
- Revenue Processing – Repayment of CEB
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 0C3
- Revenue Processing – Repayment of CEB
If your payment is not honoured, the CRA will charge a fee.
If you have the original cheque
You may return it by mail to the address above.
Be sure to include:
- The reason for returning the cheque ("not entitled" or "overpayment")
- Your Social Insurance Number (SIN)
Pay in person
Make a payment at Canada Post:
- Debit card
- Cash
How to pay at a Canada Post location with a QR code
You need a QR code to pay at a Canada Post location (service fees apply).
- Create a QR code
- Bring your QR code to a Canada Post outlet to make your payment
Send your Service Canada (EI) payment back to Service Canada
If you are still not sure, contact the CRA at
1-800-959-8281.If you cannot pay back your full CERB overpayment
If you cannot repay your CERB debt in full, you can arrange to pay your debt over time. Contact the CRA to discuss your options. For details: Collection of COVID-19 benefit overpayments
If you were a student in 2020 and were asked to repay the CERB, find out if you meet the conditions for student CERB debt reduction.
If you were paid by direct deposit or don't have the original CERB cheque
To repay the CERB, choose one of the following options:
- Online:
- Sign in to CRA My Account
- Online banking:
-
With your financial institution:
- Sign in to your financial institution's online banking service
- Under "Add a payee" look for an option such as CRA (revenue) – Canada emergency benefit repayment or CEB repayment to repay a CRA administered COVID-19 benefit
- Enter your 9 digit social insurance number (SIN) as the CRA account number
- By mail:
-
Mail a cheque or money order to the CRA:
- Make the payment out to "Receiver General for Canada"
- Indicate it is for "Repayment of CERB"
- Indicate which eligibility period you are repaying
- Include your Social Insurance Number (SIN) or your Temporary Tax Number (TTN)
- Mail your payment to:
Revenue Processing – Repayment of CERB
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 0C3
If you still have the original CERB cheque
You can return the cheque by mail.
Be sure to include:
- the reason for returning the cheque (not entitled or overpayment)
- your Social Insurance Number (SIN) or Temporary Tax Number (TTN)
Mail the cheque to:
Revenue Processing – Repayment of CERB
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 0C3
Send your Service Canada (EI) payment back to Service Canada
If you received your CERB from Service Canada (EI), you must send it back to Service Canada.
Recognize CERB repayment scams
Beware of fraudulent emails, texts or calls claiming to be from the CRA about repaying the CERB or requesting personal information.
For more on what to expect when we contact you, and what information we ask for, go to Scam prevention and the CRA.
Repayments can affect your taxes
The timing of when you repay a CERB amount may affect your taxes. Your repayment should appear on your T4A slip for the year you made the repayment.
If you repay a CERB amount before January 1, 2023, you can choose when and how to claim the deduction on your tax return.
You have the option to claim your repayments as a deduction in the year you made the repayment or in the year you received the benefit. You may also split the deduction between the tax years, as long as you do not deduct more than what you repaid.
For details: Options to claim a repayment as a deduction
When to report your repayments on your taxes
- Repaid in 2020
Your repayment should have been subtracted from your total benefit amount on your 2020 T4A slip.
You did not pay tax on amounts you repaid in 2020.
- Repaid in 2021
-
Your repayment will be on your 2021 T4A slip. If you repaid a benefit amount you received in 2020, you can choose to:
- claim the deduction on your 2020 tax return
- claim the deduction on your 2021 tax return
- split the deduction between your tax returns
- Repaid in 2022
-
Your repayment will be on your 2022 T4A slip. You should receive your T4A slip in early 2023.
You can choose to:
- claim the deduction on your tax return for the year you received the benefit (2020 or 2021)
- claim the deduction on your 2022 tax return
- split the deduction between your tax returns
Keep proof of your repayment if you claim the deduction before you receive your 2022 T4A slip.
- Repaid in 2023 or later
-
If you repay a benefit amount after December 31, 2022, you can only claim a deduction in the year you make the repayment.
- Date modified: