After you apply

On this page

• When and how we send your payment
• Change or cancel a claim you submitted
• Return the CERS
• What to expect when CRA reviews your claim
  • Keep your records
  • Calls and letters from the CRA
  • Consequences of fraudulent claims
• Include the subsidy on your returns

When and how we send your payment

If you have set up direct deposit, you can generally expect to receive your payment within 3 to 8 days after filing your claim.

Your payment may be delayed if we need to contact you for additional information as part of the review of your claim.

The CERS is paid by direct deposit or by cheque.

If you are not registered for direct deposit, please allow additional time for a cheque to be delivered by mail. The cheque will be sent to the address you entered in My Business Account.

Change or cancel a claim you submitted

You may request adjustments or cancel applications you have already submitted.

To change a previous rent subsidy claim, visit:

• My Business Account, or
• Represent a Client

The deadline to increase the amount of your claim is 180 days after the end of the period.

However, you may cancel or reduce the amount of your claim even after the deadline of the claim period has passed.

You will need to make sure you continue to meet eligibility requirements for any updated claims, and keep records supporting your rent subsidy claim adjustment.

When completing the adjustment, you will need:

• your CERS number (123456789ZA0001, for example)
• to know which claim period you are adjusting
• all of the information necessary to change the amount on each line you would like to adjust

To cancel an application, change the amount on lines 120, 130, 140, 150, 160, and 310 to zero.

Do not change any other fields, including the property information details.

Representatives who are changing or cancelling a claim on behalf of an eligible entity must be authorized at level 2 or 3. You will need to have an updated Attestation for owner/managers and/or senior employees to support the amended application.

If you cancel or adjust your claim and you have already received your CERS payment, any excess amount of rent subsidy you received may be subject to interest.

You can return the overpayment amount now to reduce interest charges.

Return the CERS

You may need to return all or part of the subsidy you have already received if you:

• made a calculation or data entry error for a claim period
• find out you do not qualify for the subsidy after you receive a payment
• receive a notice from the CRA that, following a review, your claim has been reduced or denied

Any excess amount of rent subsidy you received that is not returned may be subject to interest.

You may pay back any amount of CERS online, if your financial institution has the option.

1. Sign in to your financial institution's online banking service for businesses
2. Under "Add a payee" look for
   • Federal - Canada emergency rent subsidy repayment
3. Enter your 15-digit CERS number (ZA) as your CRA account number

Make sure the CERS number is the same one you used on your CERS application so we can apply your payment correctly.

If your financial institution does not offer the option to pay back the CERS online, you can return all or part of a subsidy payment by direct deposit or cheque, depending on your situation:

What to expect when CRA reviews your claim

We will be reviewing claims to confirm the information you submit.

Keep your records

You must keep records showing information that supports your rent subsidy claim, such as your reduction in revenue and amounts for your eligible expenses.

If you use the online calculator to calculate your subsidy amounts, print the results summary or save an electronic copy for your records. We may ask to see it when validating your claim.

If you calculate your amounts another way, you must still save a record of how you came up with your amounts.

If you have affiliated entities that are also applying for CERS for the same period you are, you must save a copy of the agreement you made about the percentage of the subsidy each business will claim.

Revenue drop – supporting documents

Other documents you may need to show to support your revenue drop include your:

• sales journal
• general ledger
• revenue amounts
• working paper calculations

Eligible expenses – supporting documents

Other documents you may need to show to support the expenses you claimed include your:

• rental or lease agreements
• property tax bills
• insurance documents
• mortgage documents
  • provincial land title or property abstract, or
  • title number, legal description, or other property identifying numbers such as
    • parcel identifier number (PID)
    • land identifier numerical codes (LINC)
    • property identification number (PIN)
    • mortgage registration number
• bank statements
• receipts or other proof of payment

Read more about records you should keep

Calls and letters from the CRA

The CRA may need to contact you by phone or mail to confirm details, ask for more information about your application, or notify you that your claim was not approved. Please make sure your contact information is current.

Calls from the CRA

CRA phone agents will never:

• use threatening or coercive language
• ask for full bank information, or
• ask for your full Social Insurance Number (SIN)

CRA phone agents should be able to provide you with information about your CERS application, as well as their name and phone number.

If you have concerns about a call you received regarding your CERS application, please call the CRA's business enquiries line at 1-800-959-5525 and ask them to verify the name and number of the person that called you. You can also read more about how to recognize scams.

Letters from the CRA

You may receive a letter from the CRA if your application for CERS was not accepted, or if your claim was modified after we review the information.

Consequences of fraudulent claims

If you do not meet the CERS eligibility requirements for a period, you will be required to repay any amounts you received for that period. Canadians can also report suspected CERS misuse through the CRA’s Leads program.

Penalties may apply in cases of fraudulent claims, including fines or even imprisonment.

If you artificially reduce your revenue or increase your expenses for the purpose of claiming the rent subsidy, you will be required to repay any subsidy amounts you received, plus a penalty equal to 25% of the total value.

Include the subsidy on your returns

The Canada Emergency Rent Subsidy is taxable. You must include the amount of CERS you receive on your Annual Return of Income (e.g. Corporation Income Tax Return, Partnership Return) when calculating your taxable income.