Balance owing – Benefits overpayment

The CRA has resumed its work to address taxpayer debt. Tax refunds, benefit and credit payments may be applied to pay outstanding balances. You can check the status of your benefits by logging into your CRA My Account. Contact the CRA if debt repayment causes you financial hardship. Call 1-888-863-8662 for benefit debt or, 1-888-863-8657 for tax return debt. Learn more at Canada.ca/balance-owing.

What to do if you have a balance owing for your child and family benefits

The Canada Revenue Agency (CRA) may apply all income tax refunds, or goods and services tax/harmonized sales tax (GST/HST) credits or Canada Carbon Rebate (CCR) (formerly known as Climate action incentive payment) to your balance owing (debt) until your debt is resolved.

This may also apply to other federal, provincial, and territorial benefit and credit programs that the CRA administers.

Once your debt has been resolved, you will again receive the full amount of benefit and credit payments you are entitled to.

To learn more about how specific credits may be applied against your debt visit Canada.ca/balance-owing.

Note

If you believe your debt repayment will cause significant financial hardship, even if you have a payment plan in place already, please contact the CRA directly to discuss your options at 1-888-863-8662.

How debt impacts each benefit

Remember: To avoid incurring a debt, communicate any changes in your circumstances to the CRA as soon as you are able.

Canada child benefit (CCB)

If a recalculation shows that you were overpaid CCB, the CRA will send you a notice with a remittance voucher attached to inform you of the amount owing. The CRA may keep all or a portion of future CCB payments, income tax refunds, GST/HST credit payments or CCR until your debt is resolved. This may also apply to any other provincial, and territorial programs that the CRA administers.

Note

The CRA may keep all or a portion of future CCB payments only if you have been overpaid CCB. The same practice applies to other kinds of child benefit payments.

The CRA will not apply CCB payments to other tax or government debt.

Good and services tax/harmonized sales tax (GST/HST) credit

If a recalculation shows you have been overpaid the GST/HST credit, the CRA will send you a notice with a remittance voucher attached to inform you of the amount owing. The CRA will keep all or a portion of future GST/HST credit payments, CCR or income tax refunds until your debt is resolved. This may also apply to other provincial, and territorial programs that the CRA administers.

Note

The CRA will also apply GST/HST credit payments to address other tax or government debt.

Note

The CRA will also apply your CCR to address other tax or government debt.

How to make a payment

Learn about payment methods, collections, and transferring payments within your accounts. Make a payment to the Canada Revenue Agency.

To learn more about how specific credits may be applied against your debt visit Canada.ca/balance-owing.

Making a payment arrangement

If you cannot pay the full amount owing at once, please contact the CRA to arrange a payment schedule at 1-888-863-8662, between 7:00 a.m. and 8:00 p.m. (Eastern time), from Monday to Friday.

Canada workers benefit (CWB)

If the CRA overpaid your CWB advance payments, the CRA will notify you on your income tax and benefit return notice of assessment for the taxation year in which you were overpaid. If you received CWB advance payments your debt will be collected from your refund from your income tax and benefit return.

Until your debt is resolved, the CRA may keep all or a portion of any future CWB advanced payments and any income tax refunds, GST/HST credit payments or CCR. This may also apply to other federal, provincial, and territorial benefit and credit programs that the CRA administers.

Canada Carbon Rebate (CCR)

If a recalculation shows you have been overpaid the CCR, the CRA will send you a notice with a remittance voucher attached to inform you of the amount owing. The CRA will keep all or a portion of future CCR payments, GST/HST credit payments, or income tax refunds until your debt is resolved. This may also apply to other federal, provincial, and territorial benefit and credit programs that the CRA administers.

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