Self-employment income (net vs. gross)

If you're self-employed, you may have based your eligibility on your gross instead of your net self-employment income. The Government of Canada announced on February 9, 2021 that you can keep the CERB if you meet the conditions below. You cannot apply for any additional CERB periods retroactively.

On this page

• Conditions for using gross-self-employment income
• If you meet the conditions
  • If you already repaid
  • How to request a reimbursement
• If you do not meet the conditions

Conditions for using gross self-employment income

You can keep the CERB if you meet all the following conditions. If you have already repaid it, you can get it returned.

If you meet the conditions

You can keep the CERB. You do not need to contact the CRA or Service Canada to check. The CRA will review your 2019 and 2020 income tax returns and contact you if we need more information.

If you already repaid

You can get your repayment back. Whether you repaid the CRA or Service Canada, you must submit an application form to the CRA to get a reimbursement.

We begin processing reimbursements on June 15, 2021. It may take up to 90 days for the CRA to process your request.

You must file your 2019 and 2020 income tax return (using your current T4A tax slip or T4E tax slip) before the CRA can process your reimbursement. If you're reimbursed for a repayment you made in 2020, we may reassess your 2020 tax return.

How to request reimbursement

To request a reimbursement for a CERB repayment, you must fill in and submit the reimbursement application form. Whether you repaid the CRA or Service Canada, you must submit the form to the CRA. You can only be reimbursed for periods that you repaid.

1. Download and fill out the form

   You can print the form or use the fillable/saveable version:

   Form T180, CERB Reimbursement Application for Self-employed Individuals

2. Submit the form

   You can submit the form online, by mail, or by fax.

   Online:

   Submit your application 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 "More topic selections"
   5. Select "COVID-19 – Send Form T180 for CERB reimbursement"
   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 Reimbursement Application"
   3. Fax your documents to 1-705-671-4582

3. Wait for the CRA to contact you

   If we receive your request:

   Before June 15

   Processing takes up to 90 days starting June 15, 2021

   After June 15

   Processing takes up to 90 days from the date we receive your form

   The CRA will contact you by mail after we have processed your request.

   You may receive an amended T4A, T4E, or RL-1 tax slip to reflect the full amount of the CERB you received in 2020.

If you do not meet the conditions

You will have to return or repay the CERB payments you received.

If you aren't sure if you met the income requirement and are concerned you might need to repay, contact the CRA at 1-800-959-8281 (opens up phone application)1-800-959-8281 or TTY 1-800-665-0354 (opens up tty application)1-800-665-0354.