Canada Emergency Response Benefit (CERB)

Student CERB debt reduction

If you were a student in 2020 and have been asked to repay the CERB by either the CRA or Service Canada, you may be able to get a credit towards your CERB debt.

To get this credit, you must meet all the conditions below. Your credit will not be more than your CERB amount owing.

Conditions to apply for the credit

You must meet all the following conditions to apply for the credit:

You received the CERB in 2020 from the CRA or Service Canada

Your CERB application was reviewed and you were not eligible
You applied for the CERB no later than September 30, 2020
You did not receive any of the following benefits for the same periods you received the CERB:
- Canada Emergency Student Benefit (CESB)
- Employment Insurance (EI)
- provincial benefits related to parental or maternity
When you applied for the CERB, you were one of the following:
- Canadian citizen
- registered Indian
- permanent resident
- protected person
  
  Who is considered a protected person
  
  An individual who is recognized by the Immigration and Refugee Board of Canada (IRB) and Immigration Refugees and Citizenship Canada (IRCC) as a person in need of protection.
When you applied for the CERB, one of the following was true:
- You were enrolled in a post-secondary educational program (at least 12 weeks in duration) that leads to a degree, diploma, or certificate between December 1, 2019 and August 31, 2020
  Recognized post-secondary educational institutions
  
  Courses taken at a university or college level, or secondary level vocational training in Quebec:
  - Educational institutions listed on:
    
    Master list of designated educational institutions
    
    Master list of certified educational institutions
    
    Quebec’s directory of educational institutions and programs (universities, colleges, and secondary level vocational training)
  - Indigenous institutions recognized by their province or territory
- You completed or ended your post-secondary studies in December 2019 or later
- You completed high school or equivalency in 2020, and applied for a post-secondary educational program that started before February 1, 2021
When you applied for the CERB, one of the following was true:
- You were unable to work due to COVID-19
- You were actively looking for, but could not find work due to COVID-19
- You were working during the COVID-19 pandemic, but you expected your employment and self-employment income to be $1,000 or less (before taxes) during the 4-week CESB period you could have applied for
You filed both your 2019 and 2020 income tax returns

You must file by December 31, 2022

For tax filing information, go to Get ready to do your taxes

You must meet all the above conditions to qualify for a credit towards your CERB debt. If you do not meet the above conditions, you must return or repay the CERB.

Conditions to get the benefit top-up amount

If you met all the conditions above, you may also have been eligible for an extra $750 (total benefit amount of $2,000) for each 4-week application period.

At the time you applied for the CERB, you met at least one of these conditions:
- You had a disability as defined for this benefit
  
  What is considered a disability
  
  An impairment including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment, or a functional limitation that prevented your full and equal participation in society.
- You had at least one child under the age of 12
  
  Who can be claimed as a child dependant
  
  A child (adopted child, stepchild, or foster child) who was under 12 years old and was completely dependent on you, your spouse, or common-law partner for support, care, and upbringing.
- You had at least one other dependant
  
  Who can be claimed as an other dependant
  
  A person with a disability who was completely dependent on you, your spouse, or common-law partner for support, care, and upbringing.

How many periods you may be eligible for

The CRA will determine how many periods of the Canada Emergency Student Benefit (CESB) you were eligible for. Your credit will be based on how many 4-week CESB periods you could have received between May 10, 2020 and August 30, 2020. Your credit will not be more than the your CERB amount owing.

You may receive a credit of either $1,250 or $2,000 for each 4-week period depending on your situation. The number of CESB periods depends on if you were a post-secondary or high school student at the time you applied for the CERB.

If you were a high school graduate or equivalent

The CESB was only available to high school students who graduated in 2020. The date when you completed high school or equivalency determines how many 4-week periods you can get a credit for.

If you completed high school or equivalency:

Before June 7, 2020: You may be eligible for a credit for up to 4 CESB periods
After June 7, 2020: You may be eligible for a credit for up to 2 CESB periods

If you were a post-secondary student or graduate

Post-secondary students, post-secondary graduates, and students who have recently left their post-graduate studies may get a credit for up to 4 CESB periods.

How to apply if you meet the conditions

You must fill out and submit a form to the CRA. This applies if you received the CERB from the CRA or from Service Canada. The CRA will review each request on a case-by-case basis.

Download and fill out the form

You can fill out the form electronically using the fillable/saveable PDF or print the form:

Form T186, Canada Emergency Benefit Remission Application
Gather supporting documents

To process your claim, you will need to provide the documents that apply to you:
- proof of high school graduation or equivalency (must include your graduation or completion date)
- proof of enrolment in an eligible post-secondary institution
- proof of graduation from an eligible post-secondary institution in December 2019 or later
- for CERB repayments you have already made to the CRA or Service Canada, include the amount, date, and method of payment
Submit the form and supporting documents

You can submit the form online, by mail, or by fax.
Online:
Submit your form and supporting documents online using your CRA My Account
1. Log in to your CRA My Account
2. Select "Submit documents" (in top right corner)
3. Select "without a case or reference number"
4. Select "Benefits and credits"
5. Select "Send form T186 – Application to change a CERB payment to CESB"
6. Enter a short description about your submission and attach your files (pdf, jpg, tif)
7. Save your reference number for future use
By mail:

Send your form by mail

Mail your printed form to:

T1 Accounts Correspondence
Sudbury Taxation Centre
1050 Notre Dame Ave
Sudbury ON P3A 5C3

By fax:
Send your form by fax
1. Include a cover sheet with your:
  
  full name
  
  SIN
  
  daytime phone number
  
  number of pages you're faxing
2. Label the cover sheet "CERB Remission Application"
3. Fax your documents to 1-705-671-4582
Wait for the CRA to contact you

Processing may take 90 days or more from the date we receive your form.

If you do not meet the conditions

You must pay back the CERB. How you pay your CERB debt depends on which department issued your payments. To find debt payment options:

Date modified:: 2023-11-03

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