CERB Repayment Calculator
Calculate your outstanding CERB balance, the tax deduction you'll receive when you repay, your true net out-of-pocket cost, and monthly payment plan options.
Your CERB Details
Max $14,000 (7 periods × $2,000). Check your CRA My Account.
From your 2020 Notice of Assessment (line 23600)
Repayment is deductible in year paid (line 23200 of that year's return)
CERB Repayment: What Canadians Need to Know
The Canada Emergency Response Benefit paid $2,000 every 4 weeks to Canadians who stopped working due to COVID-19. Millions of Canadians received CERB, and CRA has been reviewing eligibility and contacting some recipients who may owe repayment.
Who Has to Repay CERB?
You may need to repay CERB if you earned more than $1,000 gross in any 4-week claim period, if you received a duplicate payment, if you didn't meet the $5,000 prior earnings requirement, or if you received both CERB and Employment Insurance simultaneously. CRA has been issuing reassessments and collection notices through 2022–2025.
The Tax Deduction for Repayment
CERB was fully taxable when received. When you repay CERB, you're entitled to a deduction for the repaid amount. If you repaid before December 31, 2020, the repayment reduced your 2020 income. Repayments in 2021 or later are claimed on line 23200 ("Other deductions") of your return for the year you repay. This means your net out-of-pocket cost is significantly less than the nominal repayment amount — typically 20–45% less depending on your marginal rate.
Payment Plans and CRA Collections
If you can't pay the full amount, call CRA's collections line at 1-888-863-8657 to set up a payment arrangement. CRA generally offers flexible plans and won't take enforcement action (such as garnishing wages) while a payment plan is in place. The sooner you contact CRA, the less interest you'll pay.
How to Pay
Pay through CRA My Account (My Payment), your bank's online bill payment (payee: "Receiver General for Canada"), or by mailing a cheque. Always include your SIN and indicate the payment is for "CERB repayment." Keep your payment confirmation.
Disputing a CRA Repayment Request
If you believe you were eligible and CRA is incorrectly demanding repayment, you have the right to formally object. File a Notice of Objection within 90 days of the reassessment date, or contact the Taxpayer Advocate Service if you need assistance navigating the process.