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Canada Worker Lockdown Benefit (CWLB)

Return a payment

Status: Closed

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Why you would send CWLB back

If you were not eligible for the Canada Worker Lockdown Benefit (CWLB), you will have to return any payments you received.

Return or repay the CWLB to the CRA if you:

  • applied for the CWLB and later found that you do not meet the eligibility criteria
  • received a payment in error
  • received a payment for a period when your region was not a designated lockdown region
  • did not file the required tax returns by December 31, 2023 or December 31, 2022 depending on when you received the benefit
    Tax filing requirements to remain eligible

    You must have filed your 2021 taxes by:

    • December 31, 2022 if you received the benefit for a period starting in 2021

    You must have filed your 2021 and 2022 taxes by:

    • December 31, 2023 if you received the benefit for a period starting in 2022

    We still recommend you file your tax return by the filing due date.

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

How repayments can impact your taxes

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

If you repaid benefit amounts:

before December 31, 2022
Repayments should be reflected on your 2022 T4A slip. You won't pay tax on repaid amounts on your 2022 taxes.
after December 31, 2022
You will be taxed based on the full amount shown on your 2022 T4A slip. You can claim your repayment as a deduction in the same year you repay the benefit amount.

Repayment options for CWLB

If you received any CWLB payments that you were not eligible for, you have options to pay back what you owe in full or over time.

Pay back CWLB overpayments in full

You can repay each $300 CWLB payment to the CRA online, by mail, or in person.

Pay online

CRA My Account:

  • Interac Debit
  • Visa Debit
  • Debit Mastercard
How to pay online with your CRA My Account
  1. Sign in to CRA My Account
  2. Find COVID-19 Support
  3. Select Send the money back (in the right column) to start your emergency support repayment

Keep a copy of your transaction receipt for your records.

Sign in to CRA My Account

CRA My Payment:

  • Interac Debit
  • Visa Debit
  • Debit Mastercard
How to pay online with CRA My Payment

CRA My Payment lets you pay directly to the CRA with your bank card.

  1. Go to Pay now with My Payment
  2. Select the Pay now button
  3. Select payment type: Individual income tax (T1) in Step 1
  4. Select payment allocation: Canada emergency benefit repayment in Step 2 and follow the instructions

Keep a copy of your transaction receipt for your records.

Online banking:

  • Canadian financial institutions
How to pay using your online banking service
  1. Sign in to your financial institution's online service
  2. Under "Add a payee", look for an option such as 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

Other online services:

  • Credit card
  • Debit card
  • PayPal
  • Interac e-Transfer
How to pay online with PaySimply

PaySimply is a third-party service provider (service fees apply).

  1. Go to PaySimply (external link)
  2. Select Canada Emergency Benefit Repayment
  3. Fill in the Taxpayer Details and follow the instructions to complete the payment process
Pay by mail

Send a payment by mail:

  • Cheque
  • Money order
  • Cash (not accepted)

How to pay with a Canadian cheque or money order

Cash is not accepted.

  1. Make the cheque or money order payable to Receiver General for Canada
  2. Specify the name of the benefit you are repaying
  3. Indicate which eligibility period you are repaying
  4. Include your Social Insurance Number (SIN)
  5. Mail the cheque or money order to:
    • Revenue Processing – Repayment of CEB
      Sudbury Tax Centre
      1050 Notre Dame Avenue
      Sudbury ON P3A 0C3

If your payment is not honoured, the CRA will charge a fee.

If you have the original cheque

You may return it by mail to the address above.

Be sure to include:

  1. The reason for returning the cheque ("not entitled" or "overpayment")
  2. Your Social Insurance Number (SIN)
Pay in person

Make a payment at Canada Post:

  • Debit card
  • Cash

How to pay at a Canada Post location with a QR code

You need a QR code to pay at a Canada Post location (service fees apply).

  1. Create a QR code
  2. Bring your QR code to a Canada Post outlet to make your payment

If you cannot pay back your full CWLB overpayment

Contact the CRA to help you arrange to pay your debt over time. The CRA does not charge interest on COVID-19 benefit debts.

If the CRA has already contacted you about your debt, get details about collection of COVID-19 benefit overpayments issued by the CRA.

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