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T4A: Report COVID-19 amounts: Personal income tax

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T4A slips for 2020 tax year

If you received COVID-19 emergency or recovery benefits from the Canada Revenue Agency (CRA), you will get a T4A slip for the amounts you received.

These benefit amounts are taxable. Any payments you received before December 31, 2020 need to be reported on your 2020 income tax and benefit return.

You will get a T4A slip if you received:

  • Canada Emergency Response Benefit (CERB) with the CRA
  • Canada Emergency Student Benefit (CESB)
  • Canada Recovery Benefit (CRB)
  • Canada Recovery Caregiving Benefit (CRCB)
  • Canada Recovery Sickness Benefit (CRSB)
  • Provincial or territorial COVID-19 financial assistance payments

You will receive one T4A slip which includes all your CRA-administered COVID-19 benefit payments at tax time. You may also get a copy of your T4A slip from CRA My Account. If you still do not have your T4A information, contact the CRA.

Provincial or territorial COVID-19 financial assistance payments will be on separate T4A slips.

Other tax slips you may receive

You may get other tax slips in addition to the T4A slip.

T4E slip

If you received CERB from Service Canada, you will get a T4E slip. For details: T4E: Report COVID-19 amounts.

RL-1 slip

If you are a Quebec resident, you will also get a RL-1 slip.

Amended T4A

If the CRA adjusts your T4A amounts, you may receive an amended T4A slip. Use the amended T4A slip to report your benefit amounts on your tax return.

If you already filed your tax return with your original T4A slip, you must wait until it is assessed before you can change your tax return.

Cancelled T4A

If the CRA verifies that you did not receive any COVID-19 benefits, you may receive a cancelled T4A slip.

If you have already filed your tax return with your original T4A slip, you must wait until it is assessed before you can change your tax return.

T4 slip

If you received employment income in 2020, you will see new box numbers (57, 58, 59, and 60) at the bottom of your 2020 T4 slip. These boxes are only for CRA use and no action is required by you.

These amounts include employment income paid between March 15 to September 26, 2020, which are already included in box 14 of your T4 slip.

If your employer received the Canada Emergency Wage Subsidy (CEWS) to cover part of your wages, it be will be included as regular employment income on your T4 slip.

Verify COVID-19 amounts on your T4A slip

All CRA-administered COVID-19 benefits for individuals will be included on one T4A slip.

Each benefit will have its own box number (Box 197 to 204) on your T4A slip. If you received more than one benefit with the CRA or made repayments, verify your benefit amounts are correct.

To confirm the COVID-19 benefit payment amounts received, you can review "COVID-19 Support Payment Application Details" in CRA My Account. This chart will not include any repayments you made.

If you repaid a benefit or paid a tax instalment

If you repaid a CRA COVID-19 benefit in 2020 or paid a T1 tax instalment, your payment may have been allocated to one of your other CRA accounts. Be sure to review all letters and notices you receive from the CRA, including payment summaries, tax slips, and other documents. Confirm the information and amounts are correct.

If any amounts are incorrect, they can be corrected by calling the CRA. Follow the instructions under Issues with your T4A slip.

If you repaid benefit amounts:

  • before December 31, 2020 - repayments should be reflected on your 2020 T4A slip (you won’t pay tax on repaid amounts on your 2020 taxes)
  • after December 31, 2020 - you will be taxed based on the full amount shown on your 2020 T4A slip (repayments will be reported on your 2021 T4A slip and claimed on next year's tax return as a deduction)

Issues with your T4A slip

If you find an issue on your T4A slip, call the CRA right away to resolve it.

Call the CRA

For any of the following:

  • your T4A slip shows an incorrect amount
  • the amounts you repaid before December 31, 2020 are not reflected on your T4A slip
  • your T4A slip shows incorrect personal information such as SIN or address
  • you did not apply for COVID-19 benefits, but received a T4A slip
Before you call

Have the following ready, where applicable:

  • benefit type (CERB, CESB, CRB, CRCB, CRSB)
  • eligibility period you repaid or applied for
  • amount and date of any repayment
Telephone number

After you’ve called the CRA, we may provide you with an amended or cancelled T4A slip.

Report T4A amounts on your tax return

If you received a T4A slip, your COVID-19 benefit amounts are shown in boxes 197 to 204:

Find your T4A COVID-19 benefit box numbers
COVID-19 income sources
Box Description Tags

Add up each COVID-19 benefit payment amount you received from your T4A slip and enter the total amount on line 13000 of your tax return.

In the space to the left of line 13000, specify the type of income you are reporting. For those filing by paper, attach a list of all benefits received.

If you are filing by paper, received the CRB, and your net income is more than $38,000, complete the worksheet for the return.

Report income tax deducted at source

If you received the CRB, CRCB or CRSB, the CRA withheld a 10% tax at source on each payment. Enter the income tax deducted from box 022 on line 43700 on your 2020 tax return.

For Quebec residents, the 10% tax withheld at source is split:

CRB repayments for net income above $38,000

If you received the Canada Recovery Benefit (CRB) and your net income is more than $38,000 (excluding CRB amounts), you may have to repay part or all of the benefit you received.

Any repayments owed will be included as part of your total balance owing for your 2020 taxes.

Filing your return electronically

If you are filing electronically with certified tax software, the amounts you need to repay should be calculated for you and added to your balance owing.

Filing by paper: Complete the worksheet for the return

If line 23400 is more than $38,000, complete section "Line 23500 - Social benefits repayment" of the worksheet to calculate how much you need to repay.

Use the worksheet that applies to you:

You will have to repay $0.50 of the CRB for every dollar of net income you earned above $38,000. You will not have pay back more than what you received in CRB benefits for that year.

How to calculate the social benefits repayment on the worksheet
  1. Enter applicable amounts on lines 1 to 24
  2. Insert your CRB amount on line 25 (box 202 on your T4A slip)
  3. Subtract your CRB amount from line 24 and enter the difference on line 26
  4. Subtract $38,000 (the base amount) from line 26
  5. Take the subtracted amount (line 28) and multiply by 50%
  6. Use the CRB amount (line 25) or the 50% calculation (line 29), whichever is less and enter on line 30
  7. Add line 21 and 30, then enter amount on line 31
  8. Enter amount from line 31 on both line 23500 and line 42200 of your tax return

Enter the calculated amount from the worksheet on line 23500 and line 42200 of your tax return. You do not have to attach the worksheet to your return, but keep it for your records.

If your income is tax exempt

If your income is eligible for tax exemption under section 87 of the Indian Act, some of the COVID-19 benefit payments you received may be tax exempt.

CERB and the recovery benefits (CRB, CRCB, CRSB)

The benefit payments you received will be taxed or tax exempt in the same way as the total income earned during the timeframe that entitled you to the benefit (2019 or the last 12 months). If your income was:

  • entirely tax exempt, then the benefit would also be tax exempt
  • partially tax exempt, you may have pay some tax

All recovery benefits (CRB, CRCB, CRSB) payments had a 10% tax withheld at source, even if your income was tax exempt. You may be able to get some or all of that tax back by filing a 2020 tax return.

CESB
The CESB is not tax exempt under section 87 of the Indian Act.

If you are not sure if your income is tax exempt, or need more details:
Taxes and benefits for Indigenous peoples

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