Canada Emergency Response Benefit (CERB) with CRA

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Return or repay a payment

Why you would send the CERB back

The CRA has provided convenient ways for you to get the CERB as quickly as possible. But your situation may have changed since you first applied, and we need to ensure that the CERB is kept only by people who are eligible.

You must repay the $2,000 CERB payment in full if you no longer meet the eligibility requirements for the 4-week period in question.

Determine if you need to repay the CERB to the CRA

Choose the situation that applies to you

Earned employment or self-employment income earlier than expected
Choose the eligibility period that you received the CERB payment

If you started working again after you got the CERB, and then stopped working again in a later period, any re-application you do is treated like your first eligibility period.

If you're not sure, review the eligibility period dates in a calendar.
- The first eligibility period that you applied for
  For your first eligibility period, you must not have earned over $1,000 in employment or self employment 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
- Any subsequent eligibility period that you applied for
  During this 4-week period, was your income more than $1,000 (before deductions)?
  
  Include all income from employment and self-employment earned during this eligibility period.
  - Yes
  - No
Applied for and got the CERB from both EI/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

Alternative format: Determine if you need to repay the CERB to the CRA

Repayment scenarios

This could happen if:

you earned employment or self-employment income earlier than expected
you applied for the CERB but later realize you’re not eligible
you receive a CERB payment from both Service Canada and the CRA for the same period

If you applied for the CERB twice in one period

If you applied for the CERB or EI with Service Canada, and then later applied for the CERB with the CRA for the same eligibility period, you applied twice. If this happens, you will have to return or repay the overpayment.

Do I have to repay my CERB if I get rehired or find a new job?

You are required to repay the CERB if you no longer meet the eligibility requirements for the 4-week period in question. For example, you applied for the 4-week period of April 12 to May 9. At the time you applied, you expected to have little or no work or income for that 4-week period. But you have just found out your employer has rehired you and will give you back-pay for that same 4-week period. In this situation, you will need to repay the CERB for that 4-week period of April 12 to May 9.

Repayment conditions

The conditions around paying back the CERB are different if you’re paying back your first eligibility period, or a subsequent period.

For your first eligibility period

If your employment or self-employment income was $1,000 or less (before deductions) for at least 14 days in a row during this 4-week period, you do not need to repay the CERB.

For subsequent eligibility periods

You will need to repay the $2,000 for an eligibility period if you earned or will earn more than $1,000 (before deductions) from employment or self-employment income during that period.

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 to return or repay the CERB

If you received the CERB from the CRA, you must send your payment back to the CRA. If you received the CERB from Service Canada, you must send it back to Service Canada.

Send your payment back to the CRA

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) – tax instalment
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:
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 payment back to Service Canada

If you received your CERB from Service Canada (EI), you must send it back to Service Canada.

Impact on your taxes

The CERB is taxable. You will receive a T4A tax slip on the amount of CERB you receive.

If you repay the CERB, the CRA won’t issue a T4A for that payment. To ensure that we don’t issue slips improperly, you need to repay your CERB before December 31, 2020.

If you need more time to repay

If you want to repay your CERB but need more time, contact the CRA to ensure you have an agreed upon payback schedule by December 31, 2020.

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