COVID-19 continued to wreak havoc on the economy in 2021. If you received the CERB, the CRB, IPREW benefits or other COVID-19 benefits in 2021, read on to see how they could affect your taxes.
Got questions? We’ve got answers.
When you applied for benefits under the Incentive Program to Retain Essential Workers (IPREW), you had to estimate your total income for 2020 and meet the requirements. If, when we processed your 2020 tax return, we found that you earned more than $28,600 or you were not resident in Québec on December 31, 2019, you are not entitled to benefits.
Eligibility for IPREW benefits was also reviewed for each week covered by your application. For example, you have to repay benefits you received for a week for which you also received the CERB or CSRB.
You can arrange to pay the amount due in instalments. To find out what your options are, call us at 514 787-1812 (Montréal area), 418 780-1502 (Québec City area) or 1 844 456-3050 (toll-free in the U.S. and Canada).
You will need your IPREW benefit notice, your social insurance number and your notice of assessment or another document we sent you.
You can make your payment in the following ways:
online through your financial institution (choose “Revenu Québec – Payment Code” and enter the payment code from the remittance slip we sent you)
in person at your financial institution or at an ATM, using the remittance slip we sent you
by mailing us the remittance slip in the return envelope along with a cheque or money order marked “Remboursement PIRTE” and made out to the Minister of Revenue of Québec
Yes. IPREW repayments are eligible for the deduction for a repayment of amounts overpaid to you. You can deduct them for 2021 (the year you repaid them) or for 2020 (the year you received them), or you can split the deduction between the two years, so long as the total deduction does not exceed the repayment.
In early 2022, we’ll send you an RL-1 slip with the amount of your IPREW repayments shown in box O-8. You can enter that amount on line 246 of your tax return to claim the deduction.
Yes. Canada Emergency Response Benefit (CERB) and Canada Recovery Benefit (CRB) overpayments are eligible for the deduction for a repayment of amounts overpaid to you. You can deduct them for 2021 (the year you repaid them) or for 2020 (the year you received them), or you can split the deduction between the two years, so long as the total deduction does not exceed the repayment.
In early 2022, the Canada Revenue Agency will send you an RL-1 slip with the mount of your CERB and CRB repayments shown in box O-9. You can enter that amount on line 246 of your Québec tax return to claim the deduction.
If your income for 2020 was under $75,000 and you received COVID-19 benefits, interest on your income tax due for 2020 was postponed until April 30, 2022. We will calculate interest on any outstanding balance as of May 1, 2022.
Note also that, as of May 1, 2022, we can apply any refund or credit you are entitled to to your income tax payable for 2020.
Early in 2022, the Canada Revenue Agency will send you an RL-1 slip with the amount of your Canada Worker Lockdown Benefit (CWLB) shown in box O-10. You’ll have to enter that amount on lines 154 and 169 of your Québec tax return, under code 16.
Deductions for recipients of COVID-19 benefits
Deduction for a repayment of amounts overpaid to you
You can deduct amounts you were required to repay in 2021 because you received an overpayment, provided they were included in your income for 2021 or a previous year.