If you repaid a CERB, CESB, CRB, CRSB, or CRCB amount by the end of 2022, you can choose to claim a tax deduction either:
- In the year you received the benefit amount, or
- In the year you repaid it, or
- Split between those two years (if the total deduction isn't more than your total repayment)
A repayment made after December 31, 2022, for 2020 or 2021 COVID-19 benefits that were reported as income, can only be claimed as a deduction for the amount repaid, on the tax return for the year of the repayment. For more information, see What if I make a repayment after December 31, 2022?
Generally, repayment amounts are shown on your T4A slip for the year in which you made the repayment. If you received CERB from (and repaid it to) Service Canada, however, the repayment amount will appear on your T4E instead.
Your tax deduction is equal to the benefit amount you repaid minus any repaid amounts that you've already deducted on another return. Visit the CRA’s webpage on Tax Treatment of COVID-19 Benefit Amounts for examples on how this might work.
For instructions on how to claim your deduction in TurboTax, select an option below:
