Canada Emergency Response Benefit (CERB) with CRA

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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.

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 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
You were a student in 2020 and were asked to repay the CERB
None of the above

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

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

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

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

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:

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:: 2022-06-10

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Canada Emergency Response Benefit (CERB) with CRA

Return or repay a payment

COVID-19 benefit overpayment letters

On this page

Why you would pay back the CERB

Determine if you need to repay the CERB to the CRA

How to repay the CERB

Pay back CERB overpayments in full

Find out where to send your CERB payment

CRA My Account:

CRA My Payment:

Online banking:

Other online services:

Send a payment by mail:

How to pay with a Canadian cheque or money order

If you have the original cheque

Make a payment at Canada Post:

How to pay at a Canada Post location with a QR code

If you cannot pay back your full CERB overpayment

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 Service Canada (EI) payment back to Service Canada

Recognize CERB repayment scams

Repayments can affect your taxes

When to report your repayments on your taxes

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