Line 23210 – Federal COVID-19 benefits repayment
If you repaid federal COVID-19 benefits (CERB, CESB, CRB, CRCB, or CRSB) in 2022 that you received in 2020 or 2021, you can:
- Claim the deduction on line 23210 of your 2022 return
- Claim the deduction on your return for the year that you received the benefits (line 23200 of your 2020 return or line 23210 of your 2021 return)
- Split the deduction between your 2022 return and the return for the year that you received the benefits
If you received and repaid federal COVID-19 benefits in 2022, your T4A slip for 2022 will show the net amount of federal COVID-19 benefits received. Enter this amount on line 13000 of your 2022 return.
If you repay a benefit amount after December 31, 2022, you can only claim a deduction in the year that you make the repayment.
If you received CERB from the CRA, the amount repaid will be reported in box 201 of your T4A slip.
If you received 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.
Request to deduct federal COVID-19 benefits repayment in a prior year
If you repaid CERB, CESB, CRB, CRCB, or CRSB in 2022 and want to claim all or part of the amount repaid as a deduction on your return for the year that you received the benefits or split between your 2022 return and the return for the year that you received the benefits, complete Form T1B, Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year.
After you file Form T1B, the CRA will reassess your return(s) to apply the deduction so that you do not need to make a separate request to change your prior year return(s).
The amounts requested to be deducted on your 2020 and 2021 returns cannot be more than the total federal COVID-19 benefits received in 2020 and 2021, respectively.
For more information, go to Covid Benefits.
Forms and publications
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