Language selection

Search

Canada Emergency Response Benefit (CERB) with CRA

Return or repay a payment

Status: Closed

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.

Alert for students who applied for Canada Emergency Response Benefit (CERB)

The government introduced proposed measures in the 2021 Fall Economic Statement to provide partial debt relief to students who received, but were not eligible for, the Canada Emergency Response Benefit (CERB) or the Employment Insurance Emergency Response Benefit (EI-ERB). Details will be provided as more information becomes available. No action is required at this time.

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

How to repay the CERB

Determine if you need to repay the CERB to the CRA

How to repay the CERB

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

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:
Sign in to CRA My Account
Online banking:

With your financial institution:

  1. Sign in to your financial institution's online banking service
  2. 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
  3. Enter your 9 digit social insurance number (SIN) as the CRA account number
By mail:

Mail a cheque or money order to the CRA:

  1. Make the payment out to "Receiver General for Canada"
  2. Indicate it is for "Repayment of CERB"
  3. Indicate which eligibility period you are repaying
  4. Include your Social Insurance Number (SIN) or your Temporary Tax Number (TTN)
  5. 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:

  1. the reason for returning the cheque (not entitled or overpayment)
  2. 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 Protect yourself against fraud.

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 same year you made the repayment or in the year you received the benefit. You may also split the deduction between your tax returns, as long as you do not deduct more than what you repaid.

For details: Tax treatment of COVID-19 benefit amounts

When to report your repayments on your taxes

Repaid in 2020
Your repayment should have been reflected on your 2020 T4A slip (you did not pay tax on amounts you repaid in 2020).
Repaid in 2021

Your repayment should appear on your 2021 T4A slip. If you repaid a benefit amount you received in 2020, you can choose to:

  • claim the deduction in 2020
  • claim the deduction in 2021
  • split the deduction between the tax years

For details: Report your benefit repayments for 2021

Repaid in 2022

Your repayment will be on your 2022 T4A slip. You should receive your T4A slip in early 2023. You can choose how to claim the deduction at that time.

Repaid in 2023 or later

If you repay a benefit amount after December 31, 2022, you can only claim a deduction on repaid amounts in the same year you make the repayment.

Did you find what you were looking for?

What was wrong?

You will not receive a reply. Telephone numbers and email addresses will be removed.
Maximum 300 characters

Thank you for your feedback

Date modified: