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T4A COVID-19 amounts

Report amounts on your tax return

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COVID-19 benefits on your T4A slips

The COVID-19 benefit amounts you received from the CRA are in boxes 197 to 204 on your 2021 T4A slip. If you received more than one COVID-19 benefit, add up each benefit amount you received from your T4A slip.

Enter the total amount you received on line 13000 of your tax return. If you are filing a paper return, specify the type of income you are reporting. Attach a list if you received more than one benefit.

Find your COVID-19 related amounts on your T4A

Boxes 197 to 199 – Canada emergency benefits (CERB and CESB)
COVID-19 income sources
Box Description Tags

Box 200 – Provincial or territorial COVID-19 financial assistance payments
COVID-19 income sources
Box Description Tags

Boxes 202 to 204 – Canada recovery benefits (CRB, CRSB, CRCB)
COVID-19 income sources
Box Description Tags

If you have a benefit amount in box 211 on your 2021 T4A slip, find out what to do at tax time.

Benefit repayments on your T4A

If you received a COVID-19 benefit from CRA in 2020, any repayments you made in 2021 will display in box 201 on your 2021 T4A slip. For details: Find your repayments on your 2021 T4A slip

Box 201 – Repayments of benefits in 2021
COVID-19 income sources
Box Description Tags

Options to claim a deduction from box 201

If you repay benefit amounts before January 1, 2023, you may choose when and how to claim the deduction on your tax return.

You have the option to claim your repayments as a deduction in the same year you made the repayment or in the year you received the benefits. You may also split the deduction between your tax returns, as long as you do not deduct more than what you repaid.

For benefit repayments made in 2021, you may:

Claim the deduction in 2021

Enter the amount from box 201 on your 2021 T4A slip on line 23210 of your 2021 tax return.

Claim the deduction in 2020

You can only claim a deduction in 2020 if you paid back a benefit amount you received in 2020.

Enter the amount from box 201 on your 2021 T4A slip on line 23200 of your 2020 tax return.

If you already filed your 2020 tax return, you can change your return to claim your repayment as a deduction on your 2020 tax return.

Split the deduction between your tax returns

You can only claim a deduction in 2020 if you paid back a benefit amount you received in 2020. Make sure you do not deduct more than what you repaid.

For amounts you want to claim in 2020 – enter the amount from box 201 on your 2021 T4A slip on line 23200 of your 2020 tax return.

For amounts you want to claim in 2021 – enter the amount from box 201 on your 2021 T4A slip on line 23210 of your 2021 tax return.

If you already filed your 2020 tax return, you can make a request to change your return to claim your repayment as a deduction on your 2020 tax return.

If you repay a benefit amount after December 31, 2022, you can only claim a deduction on repaid amounts in the same year you make the repayment.

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 2021 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 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 2021 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.

If line 23400 is more than $38,000, 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.

Filing a paper return: 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 and enter amount on line 31
  8. 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, your benefit payments may be tax exempt. Your payments are taxed in the same way your income was taxed during the timeframe that entitled you to the benefit.

  • If all of your income was tax exempt, then the benefit is also tax exempt
  • If only some of your income was tax exempt, you may have to pay some tax

Tax exemption timeframes for COVID-19 benefits

CERB

You earned the income that entitled you to the benefit in 2019 or in the last 12 months before you applied for the CERB.

Canada recovery benefits (CRB, CRCB, CRSB)

You earned the income that entitled you to the benefit in 2019, 2020, 2021, or in the last 12 months.

All CRB, CRCB, and 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 2021 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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