How COVID-19 relief measures might affect your taxes this year

Depending on your situation, you might be able to claim the following supplies and procedures as medical expenses:

• Personal protective equipment (PPE, for example, certain types of masks and gloves), but only if you had a severe chronic respiratory ailment

• COVID-19 vaccinations if prescribed by a doctor

• COVID-19 tests (you can’t claim tests you took to re-enter Canada after travelling or to enter businesses if you didn’t have a vaccine passport)

Your eligibility to claim these expenses might depend on your medical history and the province you live in. Ask a Tax Expert or visit an H&R Block office near you to find out what medical expenses you can claim on your 2023 return.

If you worked from home due to COVID-19, you can claim your home office expenses on your return. Visit this help article on claiming expenses if you worked from home due to COVID-19 to learn more.

The CERB provided temporary income support to employed and self-employed Canadians who lost their income due to COVID-19. The CERB was discontinued on September 26, 2020.

How will it affect my taxes?

Although this benefit was discontinued in 2020, you might have received retroactive CERB payments in 2023. You’ll need to pay tax on your CERB payments when you file your return. This benefit will be included in your income for 2023, so it might make your total income higher than last year. This means you could find yourself in a different tax bracket and you could have to pay more tax this year than you did last year.

If you received your CERB payments from the CRA, you’ll find this amount in box 197 of your T4A slip. If you received your CERB payments from Service Canada, this amount will be included with your regular Employment Insurance (EI) benefits in box 14 on your T4E slip. If you’re a resident of Québec, you’ll find this amount in box O-6 of your RL-1 slip. You’ll need to report these amounts when you prepare and file your return.

What should I know about repaying this benefit?

If you received CERB payments but later found out you weren’t eligible for the benefit, you’ll need to return or repay the amount you were given. If you repaid your CERB amounts before December 31, 2020 you won’t need to pay tax on them when you file your return.

If you repaid federal COVID-19 benefits in 2022 that you received in 2020 or 2021, you can choose to claim a deduction for the repayment either on your 2022 return or on the return for the year you received them. There is a new Form T1B Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year for allocating the repayment.

You’ll find the total amount of COVID-19 benefits you repaid in box 201 of your T4A slip if you received your payments from the CRA, or box 30 of your T4E slip if you received your payments from Service Canada. If you’re a resident of Québec, you’ll find this amount in box O-9 of your RL-1 slip.

In February 2021, the Government of Canada announced that fewer self-employed Canadians need to repay the CERB amounts they received. Visit this help article on what you need to know about repaying COVID-19 benefits to learn more.

Many Canadians received EI benefits once their CERB payments ended. To make it easier for more Canadians to access their benefits, the federal government made changes to the EI program, including the eligibility requirements.

How will it affect my taxes?

Depending on your net income for the year, you might need to repay some of your EI benefits. You’ll receive a T4E slip showing the employment insurance and other benefits you received or repaid this year, or a T4E(Q) slip if you’re a resident of Québec. This slip will tell you if you need to repay a percentage of your income.

Keep in mind, EI benefits are also subject to a clawback, meaning that if your net income is more than $75, 375 in 2023, you’ll need to repay a portion of your EI benefits to the CRA.

The CESB provided temporary income support to post-secondary students and recent graduates who couldn’t find work due to COVID-19. The CESB was discontinued on September 26, 2020.

How will it affect my taxes?

Although this benefit was discontinued in 2020, you might have received retroactive CESB payments in 2023. You’ll need to pay tax on your CESB payments when you file your return. This benefit will be included in your income for 2023, so it might make your total income higher than last year. This means you could find yourself in a different tax bracket and you could have to pay more tax this year than you did last year.

You’ll find this amount in box 198/199 of your T4A slip. If you’re a resident of Québec, you’ll find this amount in box O of your RL-1 slip.

What should I know about repaying this benefit?

If you repaid federal COVID-19 benefits in 2022 that you received in 2020 or 2021, you can choose to claim a deduction for the repayment either on your 2022 return or on the return for the year you received them. There is a new Form T1B Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year for allocating the repayment.

You’ll find the total amount of COVID-19 benefits you repaid in box 201 of your T4A slip. If you’re a resident of Québec, you’ll find this amount in box O-9 of your RL-1 slip.

Visit this help article on what you need to know about repaying COVID-19 benefits to learn more.

The CRB provided income support to employed or self-employed Canadians who didn’t qualify for Employment Insurance (EI) benefits. The CRB provided a payment of $1,000 every 2 weeks, for up to 26 weeks. This benefit was discontinued on October 23, 2021.

How will it affect my taxes?

This benefit was subject to 10% tax withholding, meaning 10% tax was sent to the CRA before you received it. However, this might not be all the tax you need to pay. Depending on your situation, you might need to pay more (or less) tax on the CRB you received.

The CRB is also subject to a clawback, meaning that if your net income is more than $38,000, you’ll need to repay a portion of your benefit to the CRA.

You’ll find your CRB amount in box 202 of your T4A slip. If you’re a resident of Québec, you’ll find this amount in box O of your RL-1 slip.

What should I know about repaying this benefit?

If you repaid federal COVID-19 benefits in 2022 that you received in 2020 or 2021, you can choose to claim a deduction for the repayment either on your 2022 return or on the return for the year you received them. There is a new Form T1B Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year for allocating the repayment.

You’ll find the total amount of COVID-19 benefits you repaid in box 201 of your T4A slip. If you’re a resident of Québec, you’ll find this amount in box O-9 of your RL-1 slip.

Visit this help article on what you need to know about repaying COVID-19 benefits to learn more.

The CRSB provided income support to employed or self-employed Canadians who couldn’t work because they were sick or needed to self-isolate, or because they have an underlying health condition that put them at greater risk of getting COVID-19. The CRSB provides $500 per week. This benefit closed for applications on May 7, 2022.

How will it affect my taxes?

This benefit was subject to 10% tax withholding, meaning 10% of the tax was sent to the CRA before you received it. However, this might not be all the tax you need to pay. Depending on your situation, you might need to pay more (or less) tax on the CRSB you received.

You’ll find this amount in box 203 of your T4A slip. If you’re a resident of Québec, you’ll find this amount in box O of your RL-1 slip. You’ll need to report this amount when you prepare and file your return.

What should I know about repaying this benefit?

If you repaid federal COVID-19 benefits in 2022 that you received in 2020 or 2021, you can choose to claim a deduction for the repayment either on your 2022 return or on the return for the year you received them. There is a new Form T1B Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year for allocating the repayment.

You’ll find the total amount of COVID-19 benefits you repaid in box 201 of your T4A slip. If you’re a resident of Québec, you’ll find this amount in box O-9 of your RL-1 slip.

Visit this help article on what you need to know about repaying COVID-19 benefits to learn more.

The CRCB provided income support to employed or self-employed Canadians who couldn’t work because they needed to care for a family member. Their family member might have needed supervision if they were under the age of 12 and their school was closed, or because they were sick and needed to self-isolate due to COVID-19. The CRCB provides $500 per week. This benefit closed for applications on May 7, 2022.

How will it affect my taxes?

This benefit was subject to 10% tax withholding, meaning 10% of the tax was sent to the CRA before you received it. However, this might not be all the tax you need to pay. Depending on your situation, you might need to pay more (or less) tax on the CRCB you received.

You’ll find this amount in box 204 of your T4A slip. If you’re a resident of Québec, you’ll find this amount in box O-9 of your RL-1 slip. You’ll need to report this amount when you prepare and file your return.

What should I know about repaying this benefit?

If you repaid federal COVID-19 benefits in 2022 that you received in 2020 or 2021, you can choose to claim a deduction for the repayment either on your 2022 return or on the return for the year you received them. There is a new Form T1B Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year for allocating the repayment.

You’ll find the total amount of COVID-19 benefits you repaid in box 201 of your T4A slip. If you’re a resident of Québec, you’ll find this amount in box O-9 of your RL-1 slip.

Visit this help article on what you need to know about repaying COVID-19 benefits to learn more.

If you’re an employer who saw a drop in revenue due to COVID-19, you might have been eligible to claim the CEWS which covered part of your employee wages, retroactive to March 15, 2020. Your subsidy amount depended on the amount your revenue dropped. This subsidy was discontinued on October 23, 2021.

How will it affect my taxes?

These support payments are taxable and must be reported as business income on yourstatement of business or professional activities (T2125, and TP-80 if you’re a resident of Québec), statement of farming activities (T2042), or statement of fishing activities (T2121) when you prepare and file your return.

If you are a business who saw a drop in revenue due to COVID-19, you might be eligible to claim the CERS which covers part of your commercial rent or property expenses from September 27, 2020 to June 2021.

How will it affect my taxes?

These support payments are taxable and must be reported as business income on yourstatement of business or professional activities (T2125, and TP-80 if you’re a resident of Québec), statement of farming activities (T2042), or statement of fishing activities (T2121) when you prepare and file your return.

The Canada Worker Lockdown Benefit (CWLB) replaced the CRB when it was discontinued on October 23, 2021. The CWLB provides $300 per week for Canadians who can’t work because of government-imposed public health lockdowns where they live. This benefit closed for applications on May 7, 2022.

How will it affect my taxes?

You’ll find your CWLB amount in box 202 of your T4A slip. If you’re a resident of Québec, you’ll find this amount in box O-10 of your RL-1 slip.

This benefit was subject to 10% tax withholding, meaning 10% tax was sent to the CRA before you received it. However, this might not be all the tax you need to pay. Depending on your situation, you might need to pay more (or less) tax on the CWLB you received.

The CWLB is also subject to a clawback, meaning that if your net income is more than $38,000, you’ll need to repay a portion of your benefit to the CRA.

This was a one-time payment of $561 per child for families who paid for childcare so that they could continue working during the pandemic and whose annual household income was less than $100,000. Keep in mind, if you incurred your childcare expenses while collecting CERB or EI benefits, you weren’t eligible for this benefit.

How will it affect my taxes?

This benefit was tax-free, but the amount you received for the Working Parents Benefit lowered the amount you can claim for childcare expenses on your 2020 return. Applications opened on March 31, 2021, so if you filed your 2020 return before you applied for this benefit, you’ll need to request a change to your return.

This was a one-time payment of $1,200 for eligible frontline workers. In 2021, more workers in social services and the private sector became eligible for this benefit. Your employer had to apply for this benefit on your behalf by September 17, 2021.

How will it affect my taxes?

These support payments will be subject to payroll deductions (including tax and EI deductions) if you receive them. You’ll find this amount included with your regular salary in box 14 of your T4 slip. You’ll need to report this amount when you prepare and file your return.

Keep in mind that these support payments will be included in your income for 2021, so they might make your total income higher than last year. This means you could find yourself in a different tax bracket and you could have to pay more tax this year than you did last year.

Some of the emergency benefits for individuals and families offered in British Columbia were tax-free. You won’t be taxed on the following amounts:

• B.C. Recovery Benefit

• A temporary increase of the B.C. Seniors Supplement

From May 20 to December 31, 2021, employers who didn’t have a sick leave policy offered up to 3 days of paid sick leave for employees who couldn’t work if they were sick or needed to self-isolate because they had COVID-19 symptoms, or because they needed to care for a family member who had COVID-19.

How will it affect my taxes?

These support payments will be subject to payroll deductions (including tax and EI deductions) if you receive them. You’ll find this amount included with your regular salary in box 14 of your T4 slip. You’ll need to report this amount when you prepare and file your return.

Keep in mind that these support payments will be included in your income for 2021, so they might make your total income higher than last year. This means you could find yourself in a different tax bracket and you could have to pay more tax this year than you did last year.

Between May 7, 2021 and March 31, 2022, you can receive up to $600 for a maximum of 5 full days of sick leave if you need to stay home due to COVID-19. This includes days you can’t work because:

• You’re sick or need to self-isolate because you have COVID-19 symptoms

• You need to be tested for COVID-19

• You need to get the COVID-19 vaccination, or you’re experiencing side effects of the COVID-19 vaccination

• You need to care for a family member who has COVID-19

Your employer needs to apply for this benefit on your behalf. Applications are open until April 15, 2022.

How will it affect my taxes?

These support payments will be subject to payroll deductions (including tax and EI deductions) if you receive them. You’ll find this amount included with your regular salary in box 14 of your T4 slip. You’ll need to report this amount when you prepare and file your return.

Keep in mind that these support payments will be included in your income for 2021, so they might make your total income higher than last year. This means you could find yourself in a different tax bracket and you could have to pay more tax this year than you did last year.

If you couldn’t work because you needed to self-isolate for 14 days after travelling abroad, you might have been eligible for up to $500 per week from your employer. Keep in mind, employees who were able to work from home weren’t eligible for this benefit. Your employer needed to apply for this benefit on your behalf.

How will it affect my taxes?

These support payments were subject to payroll deductions (including tax and EI deductions) if you receive them. You’ll find this amount included with your regular salary in box 14 of your T4 slip. You’ll need to report this amount when you prepare and file your return.

Keep in mind that these support payments will be included in your income for 2021, so they might make your total income higher than last year. This means you could find yourself in a different tax bracket and you could have to pay more tax this year than you did last year.

If you couldn’t work due to COVID-19 between the following dates, you might have received up to $20 per hour or $160 per day as paid sick leave from your employer:

• May 10, 2021 and July 31, 2021

• December 20, 2021 and May 7, 2022

Your employer needed to apply for this benefit on your behalf. If you were self-employed, you were eligible to apply for this benefit for yourself.

How will it affect my taxes?

These support payments were subject to payroll deductions (including tax and EI deductions) if you receive them. You’ll find this amount included with your regular salary in box 14 of your T4 slip. You’ll need to report this amount when you prepare and file your return.

Keep in mind that these support payments will be included in your income for 2021 or 2022, so they might make your total income higher than last year. This means you could find yourself in a different tax bracket and you could have to pay more tax this year than you did last year.

Some of the emergency benefits offered to individuals and families in Ontario were tax-free. You won’t be taxed on the following amounts:

• Support for Families program

• Support for Learners program

Self-employed residents of PEI who didn’t qualify for the Canada Worker Lockdown Benefit (CWLB) might have been eligible for this emergency income relief instead. You might have been eligible for up to $300 per week if you lost at least half of your self-employed business income during one of these periods:

• December 18, 2021 to December 25, 2021

• December 26, 2021 to January 1, 2022

• January 2, 2022 to January 8, 2022

• January 9, 2022 to January 15, 2022

How will it affect my taxes?

These support payments are taxable and must be reported as business income on your statement of business or professional activities (T2125), statement of farming activities (T2042), or statement of fishing activities (T2121) when you prepare and file your return.

Between March 15 and July 4, 2020, eligible home care workers (such as attendant care workers, cooks, or janitors) received an extra $400/month if their regular wages were less than $24/hour. Between November 19, 2020 and January 13, 2021, eligible home care workers received an extra $400/month, no matter what their regular wages were.

How will it affect my taxes?

You’ll need to pay tax on the temporary wage supplement when you file your return. This benefit will be included in your income for 2021, so it might make your total income higher than last year. This means you could find yourself in a different tax bracket and you could have to pay more tax this year than you did last year.

You’ll find this amount in box 200 of your T4A slip. You’ll need to report this amount when you prepare and file your return.