T4A COVID-19 amounts
Report amounts on your tax return
On this page
- COVID-19 benefits on your T4A slips
- Report income tax deducted at source
- CRB repayments for net income above $38,000
- Tax exempt income
COVID-19 benefits on your T4A slips
If you received a T4A slip, your COVID-19 benefit amounts are shown in boxes 197 to 204:
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.
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:
- worksheet for the return (for all except non-residents)
- worksheet for the return (non-residents and deemed residents)
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
- Enter applicable amounts on lines 1 to 24
- Insert your CRB amount on line 25 (box 202 on your T4A slip)
- Subtract your CRB amount from line 24 and enter the difference on line 26
- Subtract $38,000 (the base amount) from line 26
- Take the subtracted amount (line 28) and multiply by 50%
- Use the CRB amount (line 25) or the 50% calculation (line 29), whichever is less and enter on line 30
- Add line 21 and 30 and enter amount on line 31
- Enter amount from line 31 on both 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.
Tax exempt income
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.
- 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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