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Instructions

1. Open the tax software
2. Review the Background information and Required slips (tax slips, receipts, etc.)
3. Provide all required information for the appropriate sections of the tax software
4. Once completed, compare your results with the solution provided
5. Afterwards, refer to the Takeaway points

Background information

Situation

Amy worked part time at Madame Chic Ltd. In 2022, she applied for and received:

• the Canada Recovery Caregiving Benefit (CRCB)
• the Canada Recovery Sickness Benefit (CRSB)

In 2020, she had applied for and received the Canada Emergency Response Benefit (CERB). However, in 2022 Amy received notice that she was not eligible for $2,000 of the CERB received so she made a repayment for this amount to the CRA.

When preparing her tax return, she informs you that she wishes to claim the CERB repayment on her 2022 tax return.

Identification information

Identification information

Name	Amy Martin
Social insurance number (SIN)	000 000 000
Address	123 Main Street City, Province  X0X 0X0
Date of birth (DOB)	October 9, 1990
Marital status	Single
Dependant	Son: Tyler Martin DOB: January 1, 2014

Required slips

T4A – Statement of Pension Plan, Retirement, Annuity, and Other Income slip (Canada Revenue Agency)

Text version of the above image

T4A – Statement of Pension, Retirement, Annuity, and Other Income
Protected B
Payer’s name: Canada Revenue Agency
Recipient’s name and address:
Last name: Martin
First name: Amy
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 22: Income tax deducted – line 43700: 300.00
Other information (see page 2)
Box 201: 2,000.00
Box 203: 2,000.00
Box 204: 1,000.00

T4 – Statement of Remuneration Paid (Madame Chic Ltd.)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Madame Chic Ltd.
Employee’s name and address:
Last name: Martin
First name: Amy
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 20,000.00
Box 16: Employee’s CPP contributions – see over: 888.94
Box 18: Employee’s EI premiums – line 31200: 315.90
Box 24: EI insurable earnings: 20,000.00
Box 26: CPP/QPP pensionable earnings: 20,000.00

Review your results

Solution to Reporting COVID-19 benefit repayments.

Takeaway points

Steps to follow

1. Review their background information and required slips
2. Tick the box next to Pension income, other income and split pension income, COVID-19 benefits (T4A, T4A(OAS), T4A(P), T4A-RCA, T4RSP, T4RIF, T1032) in the Pension section
3. Click T4A and pension income in the left-side menu, then click the + sign next to T4A – Pension, retirement, annuity, and other income (COVID-19 benefits) in the Pension income section
4. Enter the Federal income tax deducted, if any, into field 22, then select the appropriate option from the OTHER INFORMATION drop-down menu to enter the amount reported on the T4A
5. Click the + sign next to the OTHER INFORMATION field and then select [201] Repayments of a federal COVID-19 financial assistance from the OTHER INFORMATION drop-down menu to enter the amount the individual wishes to claim for 2022

The individual who makes a federal COVID-19 benefits repayment for amounts they received in 2020 may claim the repayment as a deduction. They may choose to either claim the full amount or a portion, and either for the year the repayment was made (2022) or the year the benefit was received (2020). The repayment is found in box 201 of their T4A slip.

If the individual received their CERB from Service Canada, the repayment amount is reported in box 30 of their T4E slip, along with any other EI repayment amounts.

In this case, Amy requested that the deduction for the $2,000 repayment be claimed on her 2022 tax return.

For more information, refer to UFile instructions.