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Status: Closed

2021 and 2022 tax filing requirements for CWLB

If you received the CWLB for a period in 2022 (periods 10 to 21), you need to file your 2021 and 2022 taxes by December 31, 2023. Failure to do this, will result in having to repay any amount of CWLB you received for each period in 2022. For details: Regional COVID-19 lockdown periods

The Canada Worker Lockdown Benefit (CWLB) gave temporary income support to employed and self-employed people who could not work due to a COVID-19 lockdown.

The CWLB was only available when a COVID-19 lockdown order was designated for your region. If you were eligible for the CWLB, you could have received $300 ($270 after taxes withheld) for each 1-week period.

The CWLB was available for designated regions between October 24, 2021 and May 7, 2022. The last day to apply was May 18, 2022.

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Eligibility criteria

To be eligible for the CWLB payments, you must have met all the following conditions:

  • Definition

    You lived and had a home in Canada, but did not have to be a citizen or a permanent resident.

    What counts towards the $5,000

    Counts as income:

    • All employment or self-employment income, including:
      • tips
      • non-eligible dividends
      • honoraria (nominal amounts paid to volunteers)
      • royalties (payments to artists)

    Does not count as income:

    • disability benefits
    • student loans, bursaries or scholarships
    • social assistance or family support payments
    • Canada Pension Plan (CPP), Québec Pension Plan (QPP), or other pension income
    • Old Age Security (OAS) payments
    • Canada Emergency Student Benefit (CESB)
    Choosing not to work from home

    If you were able to work from home (telework), you were not eligible for the CWLB

  • Exceptions

    This did not apply to you if you were isolating because:

    • you travelled for medical treatment certified by a medical practitioner
    • you accompanied a person who is not able to travel without help from an attendant to get medical treatment certified by a medical practitioner
    • you travelled for work that is normally exempt from quarantine when you returned to Canada, but the lockdown order required you to self-isolate

If you did not meet the above criteria, you were not eligible for the CWLB.

Find out how to repay the CWLB.

Period dates for designated regions

Designated COVID-19 lockdown regions were only eligible for specific weeks.

For details: Check which weeks were eligible in your region

Verifying your eligibility

The CRA will verify that you were eligible to receive the CWLB. We may ask you to provide additional details to validate your application.

Individuals who are found to have intentionally made fraudulent claims may face consequences.

To report any suspected misuse: CRA's Leads program

If you need to repay

If you received any benefit payments that you were not eligible for, the CRA will contact you to make arrangements to repay.

For details: Repay COVID-19 benefits

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