Canada Emergency Response Benefit (CERB) with CRA

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Return or repay a payment

Status: Closed

Self-employment income (net vs. gross)

Self-employed individuals who applied for the CERB based on their gross self-employment income may be able to keep their payments. Those who have already repaid, may be able to get it reimbursed.

Find out if you meet the conditions for using gross self-employment income.

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

How to return or repay the CERB

Determine if you need to repay the CERB to the CRA

Choose the situation that applies to you

Received a letter from the CRA about the $5,000 income eligibility requirement
Did you earn a minimum of $5,000 (before taxes) in employment or net self-employment income in 2019 or the 12 months before you applied for the CERB?

Net self-employment income includes your revenue minus any expenses you incurred to earn the self-employment revenue.
- Yes
- No
  Did you earn more than $5,000 if you include your gross self-employment income in 2019 or the 12 months before you applied for the CERB?
  
  You may have used your gross instead of your net self-employment income when you applied. Gross self-employment income includes all revenues before expenses and taxes.
  - Yes
  - No
  - Not sure
- Not sure
  Did you earn more than $5,000 if you include your gross self-employment income in 2019 or the 12 months before you applied for the CERB?
  
  You may have used your gross instead of your net self-employment income when you applied. Gross self-employment income includes all revenues before expenses and taxes.
  - Yes
  - No
  - Still not sure
Earned more income than expected during the time you received the CERB payment
Choose the eligibility period you may need to repay
- March 15 to April 11, 2020
  For the period of March 15 to April 11, 2020, you must not have earned over $1,000 in income for at least 14 days in a row during the 4-week period.
  Do you still meet this criteria?
  
  Include all income from employment and self-employment earned during this eligibility period.
  - Yes
  - No
  - Unsure
- April 12 to May 9, 2020
  In addition to the period April 12 to May 9, 2020, did you also receive the CERB for the period March 15 to April 11, 2020?
  - Yes
    
    During the period of April 12 to May 9, 2020, was your income more than $1,000 (before deductions)?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
  - No
    
    For the period of April 12 to May 9, 2020, you must not have earned over $1,000 in income for at least 14 days in a row during the 4-week period.
    Do you still meet this criteria?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
- May 10 to June 6, 2020
  In addition to the period May 10 to June 6, 2020, did you also receive the CERB for the period April 12 to May 9, 2020?
  - Yes
    
    During the period of May 10 to June 6, 2020, was your income more than $1,000 (before deductions)?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
  - No
    
    For the period of May 10 to June 6, 2020, you must not have earned over $1,000 in income for at least 14 days in a row during the 4-week period.
    Do you still meet this criteria?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
- June 7 to July 4, 2020
  In addition to the period June 7 to July 4, 2020, did you also receive the CERB for the period May 10 to June 6, 2020?
  - Yes
    
    During the period of June 7 to July 4, 2020, was your income more than $1,000 (before deductions)?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
  - No
    
    For the period of June 7 to July 4, 2020, you must not have earned over $1,000 in income for at least 14 days in a row during the 4-week period.
    Do you still meet this criteria?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
- July 5 to August 1, 2020
  In addition to the period July 5 to August 1, 2020, did you also receive the CERB for the period June 7 to July 4, 2020?
  - Yes
    
    During the period of July 5 to August 1, 2020, was your income more than $1,000 (before deductions)?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
  - No
    
    For the period of July 5 to August 1, 2020, you must not have earned over $1,000 in income for at least 14 days in a row during the 4-week period.
    Do you still meet this criteria?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
- August 2 to August 29, 2020
  In addition to the period August 2 to August 29, 2020, did you also receive the CERB for the period July 5 to August 1, 2020?
  - Yes
    
    During the period of August 2 to August 29, 2020, was your income more than $1,000 (before deductions)?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
  - No
    
    For the period of August 2 to August 29, 2020, you must not have earned over $1,000 in income for at least 14 days in a row during the 4-week period.
    Do you still meet this criteria?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
- August 30 to September 26, 2020
  In addition to the period August 30 to September 26, 2020, did you also receive the CERB for the period August 2 to August 29, 2020?
  - Yes
    
    During the period of August 30 to September 26, 2020, was your income more than $1,000 (before deductions)?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
  - No
    
    For the period of August 30 to September 26, 2020, you must not have earned over $1,000 in income for at least 14 days in a row during the 4-week period.
    Do you still meet this criteria?
    
    Include all income from employment and self-employment earned during this eligibility period.
    
    Yes
    
    No
    
    Unsure
Applied for and got the CERB from both Employment Insurance/Service Canada and from the CRA for the same eligibility period
Applied for the CERB but later realized you’re not eligible
None of the above

How to return or repay the CERB

Send back your payment to the department where you applied for it

Where did you apply for the CERB?

CRA
Service Canada
Not sure where I applied
Read the descriptions below to determine where you applied.

You applied through the CRA if:
- the application you filled out was very short
- you applied through CRA My Account or applied with an automated phone service
- you were asked what period of eligibility you were applying for and then had to certify that you met the eligibility requirements
Note: It is possible you may have logged in to My Service Canada Account and then switched to CRA My Account to apply.

You applied through Service Canada if:
- you applied online and did not need to enter a user ID or password.
- applying by telephone was not available
- you were asked several questions, similar to an employment insurance (EI) application, including the type of EI benefits you were applying for and the name of your former employer
Where did you apply for the CERB?
- CRA
- Service Canada
- I'm still not sure

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:

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 EI/ Service Canada 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 Protect yourself against fraud.

How repayments can impact your taxes

The timing of when you repay a CERB amount may impact your taxes.

If you repaid a CERB amount:

before December 31, 2020 – your repayment should be reflected on your 2020 T4A slip (you will not pay tax on amounts you repaid in 2020)
after December 31, 2020 – you will be taxed based on the full amount shown on your 2020 T4A slip (your repayment will be on your 2021 T4A slip, which you can claim as a deduction on next year’s tax return)

For more on taxes, go to: Impact on your taxes

Date modified:: 2021-05-27

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Canada Emergency Response Benefit (CERB) with CRA

Return or repay a payment

Self-employment income (net vs. gross)

On this page

Why you would pay back the CERB

Determine if you need to repay the CERB to the CRA

How to return or repay the CERB

Send back your payment to the department where you applied for it

If you were paid by direct deposit or don't have the original CERB cheque

If you still have the original CERB cheque

Send your EI/ Service Canada payment back to Service Canada

Recognize CERB repayment scams

How repayments can impact your taxes

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