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Canada Recovery Benefit (CRB)

Return a payment

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Why you would send CRB back

If you are not eligible for the Canada Recovery Benefit (CRB), you will have to return any payments you received.

Return or repay the CRB to the CRA if you:

  • applied for the CRB and later found that you do not meet the eligibility criteria
  • received a payment in error

To review the periods in a calendar, go to Period start and end dates.

Individuals who make intentionally fraudulent claims may also face additional consequences, such as penalties or possible jail time.

Recognize repayment scams

Beware of fraudulent emails, texts or calls claiming to be from the CRA about repaying the CRB 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 repayments can impact your taxes

The timing of when you repay a CRB amount may impact your taxes. Your repayment should be reflected on your T4A slip in the year you made the repayment.

If you repay a CRB amount before January 1, 2023, you can choose to claim the deduction in the year you made the repayment or in the year you received the benefits.

You may also split the deduction between your tax returns for the years when you received the benefits and when you repaid them. You cannot deduct more than what you repaid.

Find out more: Tax treatment of COVID-19 benefit amounts

Examples of CRB repayments made:

Before December 31, 2020
Your repayment should have been reflected on your 2020 T4A slip (you do not pay tax on amounts you repaid in 2020)
Between January 1, 2021 and December 31, 2021
Your repayment should be reflected on your 2021 T4A slip. If you are repaying a CRB amount you received in 2020, you can either choose to:
  • file your 2021 tax return with the amounts on your 2021 T4A slip
  • change your tax return for 2020 to claim the deduction (make sure your amounts are not also deducted from your 2021 tax return)
You can also split the deduction between your 2020 and 2021 tax returns. You cannot deduct more than what you repaid.

For more on taxes, go to: Impact on your taxes

How to return CRB to CRA

You can return or repay your CRB payment to the CRA online or by mail.

If you were paid by direct deposit or don't have the original CRB cheque

To repay the CRB, choose one of the following options:

Online with CRA:
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 Canada Recovery Benefit (CRB)"
  3. Indicate which eligibility period you are repaying
  4. Include your Social Insurance Number (SIN)
  5. Mail your payment:

    Revenue Processing – Repayment of CRB
    Sudbury Tax Centre
    1050 Notre Dame Avenue
    Sudbury ON P3A 0C3

If you still have the original CRB 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)

Mail the cheque to:

Revenue Processing – Repayment of CRB
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 0C3

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