What is CRB?

Check impact on your social assistance benefits

If you earn more than $38,000

You may have to reimburse some or all of your benefit payment if you earn over $38,000 in the calendar year.

When you can apply

You may start applying on the first Monday after the 2-week period you’re applying for has ended. Applications do not renew automatically. You must apply for each period separately. You may apply for any period you are eligible for that is open for application, including up to 60 days after the period has ended.

Keep getting your payments

How CRB is taxed

After the CRA withholds a 10% tax at source, the actual payment you get is $900 per 2-week period.

 Example

• $1,000 (CRB gross amount)
• minus  $100 (10% tax withheld at source)
• equals$900 (amount you receive per period)

Expect an adjustment at tax time

The 10% tax may not be all the tax you need to pay. You may need to pay more (or less) depending on your personal tax situation. What to do at tax time

If you earn over $38,000If you earn more than $38,000 net income in the calendar year, you will need to reimburse some or all of the benefit at tax time.

You will have to reimburse $0.50 of the CRB for every dollar of net income you earned above $38,000 on your income tax return. You will not have to reimburse more than you received that year.

What to do at tax time

The CRA will provide you with a T4A tax information slip at tax time for the CRA-administered COVID-19 benefit amounts you received in 2020. Your T4A slip will also be available in CRA My Account.

You must report the CRB payments that you receive as income when you file your personal income tax return.

Verify your tax slips

All COVID-19 benefits that you received from the CRA in 2020 will be shown on one T4A slip, or on your RL-1 if you live in Quebec.

If you applied for multiple benefits or made repayments, verify that the amounts on your T4A slip are correct before you report them in your tax return.

Verify COVID-19 amounts on your T4A

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

Report T4A amounts on your tax return

If you received a T4A slip, your CRB amount is shown in box 202. Other COVID-19 benefit amounts are in boxes 197 to 204:

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’re reporting. If you’re filing a paper return and received more than one benefit, attach a list of all the benefits you received.

Report the 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:

• 5% on your T4A slip
• 5% on your RL-1 slip

If you need to reimburse CRB

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

Determine if you need to reimburse the CRB

Any amounts you need to reimburse will be included as part of your total balance owing for your 2020 taxes.

If your income is tax exempt

If your income is eligible for tax exemption under section 87 of the Indian Act, your CRB payments may be tax exempt. Your CRB payments will be taxed (or not) in the same way as the income that entitled you to the benefit.

• If all your income was tax exempt during the time you earned the $5,000 income requirement (in 2019 or the last 12 months), then the benefit is also tax exempt.
• If your income during that time was not fully tax exempt, you may have some tax to pay.

All CRB payments had a 10% tax was withheld at source. If your CRB payments in 2020 were tax exempt, you may be able to get some or all of that tax back by filing a 2020 tax return.

If you are not sure if your income is tax exempt, or need more details:

Taxes and benefits for Indigenous peoples

Penalties and interest

File your tax return before the due date to avoid late-filing penalties and any disruption in receiving your other benefits and credits.

The late-filing penalty is 5% of your 2020 balance owing, plus an additional 1% for each month that you are late (up to a maximum of 12 months).

Interest relief

Interest relief on your 2020 taxes owing will be given to people who have a total taxable income of $75,000 or less in 2020, and received at least one COVID-19 benefit in 2020, such as the CRB.

Late-filing penalty charges still apply and are not part of this interest relief.

You must file your 2020 tax return to qualify for interest relief.

Eligibility criteria for interest relief

Return a payment

Why you would send CRB back

If you are not eligible for the Canada Recovery Benefit (CRB), you will have to return any payments you received.

Return or repay the CRB to the CRA if you:

• applied for the CRB and later found that you do not meet the eligibility criteria
• received a payment in error

To review the periods in a calendar, go to Period start and end dates.

Individuals who make intentionally fraudulent claims may also face additional consequences, such as penalties or possible jail time.

How repayments can impact your taxes

The timing of when you repay a CRB amount may impact your taxes.

If you repaid a CRB amount:

• before December 31, 2020 – your repayment should be reflected on your 2020 T4A slip (you will not pay tax on amounts you repaid in 2020)
• after December 31, 2020 – you will be taxed based on the full amount shown on your 2020 T4A slip (your repayment will be on your 2021 T4A slip, which you can claim as a deduction on next year’s tax return)

For more on taxes, go to: Impact on your taxes

How to return CRB to CRA

You can return or repay your CRB payment to the CRA online or by mail.