Line 23500 – Social benefits repayment: Canada Recovery Benefit (CRB) repayment

Note: Line 23500 was line 235 before tax year 2019.

If you received the Canada Recovery Benefit (CRB) in 2021, you may have to repay some or all of the CRB you received.

The CRB you are entitled to receive is the amount you actually received in the year (box 202 of all T4A slips) minus any amounts you were not entitled to receive included in your T4A slips. Amounts you are not entitled to receive may be the result of a change in your circumstances, an overpayment or some other factor. In most cases, you will receive a notification from the CRA that you are not entitled to an amount.

Completing your tax return

Complete the chart for line 23500 using your Federal Worksheet.

Enter the amount of CRB you received in the year on line 25 of the worksheet. Enter amounts you were not entitled to receive (whether repaid or not) on line 26. The result at line 27 is the CRB you were entitled to receive in the year.

If the amount on line 28 is more than $38,000, you will have to reimburse 50% of every dollar that is over $38,000. You will not have to reimburse more than you received in the year.

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