Uncashed cheques from the CRA – Payments the CRA sends you

Find out if you have a cheque from the CRA that you never cashed. Get a cheque replaced if it was damaged, lost or stolen.

If you have an old cheque from the CRA, you can still cash it at any financial institution in Canada for no charge. Government of Canada cheques never expire.

Look up and replace an uncashed cheque

Find out if you received a cheque from the CRA that you never cashed, or notify the CRA of a cheque you cannot cash because it was damaged, lost, or stolen.

You cannot search for and print a public version of the form you need to replace an uncashed cheque (form PWGSC 535, Undertaking and Indemnity). You must download this form from your online account or call us to get it, because the form contains personalized information that is specific to your payment.

Follow these steps to find your uncashed cheques and get your personalized form.

You can find out if you have uncashed cheques and get the pre-filled form 2 ways:

 Online

Find uncashed cheques that are at least 6 months old in My Account or Represent a Client. Download and complete the pre-filled form, then send it back to us to request a replacement payment.

Steps

  1. Understand what types of uncashed cheques you can find online

    What you can look up online:

    •  Various personal tax refunds, tax credits and benefit payments
      List of all payment types and abbreviations

      These are the payments you can see under "Uncashed cheques" in My Account or Represent a Client. Cheques or direct deposits from the CRA may show an abbreviation code to identify the type of payment you received.

      Payment abbreviations
      Payment type Abbreviation on cheque or statement
      Alberta Child Benefit ACB-PEA
      Alberta Climate Leadership Adjustment Rebate ACLAR-RLCA
      Alberta Energy Tax Refund AETR-RTEA
      Alberta Family Employment Tax Credit AFETC-CIEFA
      Alberta 2005 Resource Rebate ARR-RRA
      British Columbia Climate Action Dividend BCCAD-DMCCB
      British Columbia Energy Rebate BCER-RCBCE
      British Columbia Family Bonus BCFB-PFCB
      British Columbia Harmonized Sales Tax Credit BCHSTC-CTVHCB
      British Columbia Low Income Climate Action Tax Credit BCLICATC-CTMCRFFRCB
      Canada Child Benefit (formerly CCTB) CCB-ACE
      Canada Worker’s Benefit (formerly WITB) CWB-ACT
      Energy Cost Benefit ECB-PCE
      Goods and Services Tax/Harmonized Sales Tax Credit (for individuals) GST/HSTC-CTPS/TVH
      IAMS Refund IAMS-SECP
      New Brunswick Child Benefit NBCB-PENB
      New Brunswick Harmonized Sales Tax Credit NBHSTC-CTVHNB
      Newfoundland and Labrador Income Supplement NLIS-SRTL
      Newfoundland and Labrador Child Benefit NLCB-PETL
      Nova Scotia Affordable Living Tax Credit NSALTC-CTNEVA
      Nova Scotia Child Benefit NSCB-PENE
      Nova Scotia Tax Payer Refund NSTR-RCNE
      Northwest Territories Child Benefit NTCB-PETN
      Northwest Territories Cost of Living Offset NTCOLO-CCVTNO
      Nunavut Child Benefit NUCB-PENU
      Ontario Child Benefit OCB-POE
      Ontario Energy Property Tax Credit-Northern Ontario Energy Credit OEPTC/NOEC-COCEIF/CCENO
      Ontario Home Electricity Relief OHER-OAFER
      Ontario Senior Homeowners’ Property Tax Grant OSHPTG-SPAPIFO
      Ontario Sales Tax Transition Benefit OSTTB-PTTVO
      Ontario Trillium Benefit (formerly OSTC) OTB-PTO
      Ontario Taxpayer Dividend OTD-DCO
      Prince Edward Island Sales Tax Credit PEISTC-CTVIPE
      Refund Requisition System (manual payment) RRS-SDR
      Saskatchewan Child Benefit SCB-PPES
      Saskatchewan Low Income Tax Credit SLITC-CTFRS
      T1 Refund T1
      T1 Reassessment Refund T1 RAP-Remboursement
      TAM Refund TAM-ECT
      Universal Child Care Benefit UCCB-PUGE
      Yukon Child Benefit YCB-PEY
      Yukon Government Carbon Price Rebates - Individuals YCPRI-RTCYP

    You cannot see uncashed cheques online if they are:

    •  Less than 6 months old
    •  For COVID-19 benefit and subsidy payments
    •  For a business (corporate tax, GST/HST, payroll)
    •  For a trust
    •  Sent by direct deposit

    If you need to look up an uncashed cheque that's not listed online, or do not have access to My Account, call us.

  2. Find out if you have an uncashed cheque

    To find uncashed cheques in your online CRA account, select "Uncashed cheques" on the My Account "Overview" page or the "Accounts and payments" page

    Sign in to My Account

    If you are accessing an account on behalf of someone else

    To find uncashed cheques in the account of someone you represent, refer to: Represent a Client

    To set up a representative, refer to: Authorize a representative

    To get access to tax records of someone who died, refer to Represent someone who died

  3. Get a pre-filled form from us

    In the "Uncashed cheques" section of My Account or Represent a Client, download and print the pre-filled form (form PWGSC 535, Undertaking and Indemnity) for each uncashed cheque. If you are unable to download or print the form, you can also call us to request the pre-filled form by mail.

    Confirm your profile information is up to date

    While in My Account or Represent a Client, review and update your direct deposit information and mailing address before you send in your request.

  4. Complete the form

    Once you have printed or received the pre-filled form from the CRA:

    1. Fill out the remaining fields
    2. Sign and date the form
    3. Enter your name and address under the signature
    4. Have a non-family member witness, sign and date the form
    5. Have the witness enter their name and address under the signature

    If the form is not filled out correctly, we will send you a new form and explain the errors made. You will need to fill it out and send it again.

  5. Send us the form

    To avoid delays in processing, send one form for each uncashed cheque.

    •  Online

      Submit a scan of the completed form(s) through "Submit documents" in either:

       

      How to use "Submit documents"
      My Account

      In "Submit documents" select:

      1. "No" for the case reference number
      2. "Other" as the topic
      3. "Send Form PWGSC 535 to request a duplicate of my uncashed cheque"
      Represent a Client

      If you enter a SIN before going to "Submit documents" and have level 2 or legal representative access, you can follow the My Account instructions above for "Submit documents".

      If you access "Submit documents" before entering a SIN, select:

      1. "Individual client" or "Trust account"
      2. "No" for the case reference number
      3. "More topic selections"
      4. "Send Form PWGSC 535 to request a duplicate of my uncashed cheque"
    •  By mail

      Mail the completed form(s) to:

      Sudbury tax centre
      Post Office Box 20000, Station A
      Sudbury ON  P3A 5C2

    How long it takes to process the form

  6. Receive your payment

    •  Direct deposit

      The fastest way to receive your payment is by direct deposit.

      Sign up for or update your direct deposit

      If you are registered for direct deposit, your payment will be deposited directly into your account.

    •  By mail

      If you are not registered for direct deposit, a new cheque will be mailed to the address we have on file.

      Keep your address up to date

      Expect up to 10 additional business days to receive a cheque by mail.

    If you have a government debt, it may be automatically paid first

    If you owe an amount to the CRA, part or all of your payment may be applied to your debt. Any remaining amount will be issued to you as a new payment.

    To see which payments will be used to offset which debts, refer to: How payments are applied to offset debt

    If you are cashing the cheque for someone who died, deposit the cheque into the estate account.

 By phone

Call the CRA to ask if you have any uncashed cheques or to report a cheque that was lost or stolen. Get the pre-filled form mailed to you, complete it and send it back to us to request a replacement payment.

Steps

  1. Find out if you have an uncashed cheque

    You may need to call more than one phone number to find uncashed cheques:

    Phone numbers

     For individuals
    Personal income tax refunds or payments made to a trust

    1-800-959-8281

    • Wait time: 
      Updated:  ET

    Yukon, Northwest Territories and Nunavut:
    1-866-426-1527

    Outside Canada and U.S. (operates in Eastern Time):
    613-940-8495


     For individuals
    Credit and benefit payments for individuals, including COVID-19 benefit payments

    1-800-387-1193

    • Wait time: 
      Updated:  ET

     For businesses
    Business tax and credits, GST/HST, and payroll, including COVID-19 business subsidy payments

    1-800-959-5525

    • Wait time: 
      Updated:  ET

    Yukon, Northwest Territories and Nunavut:
    1-866-841-1876

    Outside Canada and U.S. (operates in Eastern Time):
    1-613-940-8497

  2. Get a pre-filled form from us

    Once the agent has confirmed you have uncashed cheques, the CRA will send you a pre-filled form (Form PWGSC 535, Undertaking and Indemnity) for each cheque.

  3. Complete the form

    Once you have received the pre-filled form from the CRA:

    1. Fill out the remaining fields
    2. Sign and date the form
    3. Enter your name and address under the signature
    4. Have a non-family member witness, sign and date the form
    5. Have the witness enter their name and address under the signature

    If the form is not filled out correctly, we will send you a new form and explain the errors made. You will need to fill it out and send it again.

  4. Send us the form

    To avoid delays in processing, send one form for each uncashed cheque.

    •  Online

      Types of uncashed cheques you cannot send online:

      •  Corporate refunds or tax credits
      •  COVID-19 subsidy payments for businesses

      Submit a scan of the completed form(s) through "Submit documents" in either:

       

      How to use "Submit documents"
      My Account

      In "Submit documents" select:

      1. "No" for the case reference number
      2. "Other" as the topic
      3. "Send Form PWGSC 535 to request a duplicate of my uncashed cheque"
      Represent a Client

      If you enter a SIN before going to "Submit documents" and have level 2 or legal representative access, you can follow the My Account instructions above for "Submit documents".

      If you access "Submit documents" before entering a SIN, select:

      1. "Individual client" or "Trust account"
      2. "No" for the case reference number
      3. "More topic selections"
      4. "Send Form PWGSC 535 to request a duplicate of my uncashed cheque"
    •  By mail

      Mail the completed form to:

      Sudbury tax centre
      Post Office Box 20000, Station A
      Sudbury ON  P3A 5C2

    How long it takes to process the form

  5. Receive your payment

    •  Direct deposit

      The fastest way to receive your payment is by direct deposit.

      If you are registered for direct deposit, your payment will be deposited directly into your account.

      Sign up for or update your direct deposit

    •  By mail

      If you are not registered for direct deposit, a new cheque will be mailed to the address we have on file.

      Keep your address up to date

      Expect up to 10 additional business days to receive a cheque by mail.

    If you have a government debt, it may be automatically paid first

    If you owe an amount to the CRA, part or all of your payment may be applied to your debt. Any remaining amount will be issued to you as a new payment.

    To see which payments will be used to offset which debts, refer to: How payments are applied to offset debt

    If you are cashing the cheque for someone who died, deposit the cheque into the estate account.

Replace a damaged cheque you still have

If you are having issues cashing an old or damaged CRA cheque, mail the cheque to the Imaging and Receiver General Operations Directorate and ask to have the payment reissued with a current date:

Imaging and Receiver General Operations Directorate
Returned Cheques
PO Box 2000
Matane QC  G4W 4N5

Uncashed cheques of someone who died

If you have a CRA cheque that was issued to someone who died, give the cheque to the person managing their tax affairs, or return the cheque to the Imaging and Receiver General Operations Directorate's mailing address:

If you are managing the tax affairs of a deceased person:

  1. Look up and replace any uncashed cheques they may have
  2. Deposit any replacement cheques into the estate account

Learn more: Doing taxes for someone who died

Cheques issued to a business or estate that is closed

If an uncashed cheque was issued to a business or estate that is now closed, you may need to request the CRA to reissue the cheque to a new recipient.

Call us to have a cheque reissued.

Stolen cheques

Call us about a stolen cheque.

If it's for a recurring payment, only call us after 10 business days since the cheque was issued (or 5 business days for a Canada Child Benefit cheque).

If it remains uncashed, you can get a replacement payment. If a stolen cheque was cashed, you will receive a form to begin an investigation.

Missing direct deposit payments

If you believe a payment was made to the wrong account or returned to the CRA, call us to discuss your situation.

Page details

Date modified: