Line 23210 – Federal COVID-19 benefits repayment

If you repaid federal COVID-19 benefits (CERB, CESB, CRB, CRCB, or CRSB) in 2021 that you received in 2020, the amount repaid will be reported in box 201 of your T4A slip or on your T4E slip along with other employment insurance (EI) amounts repaid. You can choose to claim a deduction on your return for the repayment in the year that the benefit was received or in the year that the benefit was repaid. You may also choose to split the deduction between these two returns as long as the total deduction is not more than the amount repaid. For more information, go to Repay COVID-19 benefits.

If you repaid federal COVID-19 benefits (CERB, CESB, CRB, CRCB, or CRSB) in 2021 that you received in 2020, you can claim a deduction for the repayment.

If you received your CERB from the CRA, the amount repaid will be reported in box 201 of your T4A slip. If you received your CERB from Service Canada, the amount repaid will be reported on your T4E slip along with other EI amounts repaid. Service Canada will send you a letter showing the amount of CERB you repaid.

You can claim a deduction for the federal COVID-19 benefits repayment in any of the following ways:

Notes

If you received your CERB from Service Canada and choose to claim all or part of your deduction on line 23200 of your 2020 return, you must subtract the portion you are claiming in 2020 from box 30 of your T4E slip for 2021.

If you want to claim a deduction on your 2020 return but it has already been assessed, you will have to request an adjustment. For more information, go to How to change a return.

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