COVID-19 rent and property expense support for businesses

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• What the changes are: COVID-19 rent and property expense support for businesses
• Who can apply: COVID-19 rent and property expense support for businesses
• Expenses you can claim: COVID-19 rent and property expense support for businesses
• Periods you can apply for: COVID-19 rent and property expense support for businesses
• Calculate your amount: COVID-19 rent and property expense support for businesses
• How to apply: COVID-19 rent and property expense support for businesses
• After you apply: COVID-19 rent and property expense support for businesses
  
  • When and how to get your payment: COVID-19 rent and property expense support for businesses
  • Change or cancel your claim: COVID-19 rent and property expense support for businesses
  • Return a payment: COVID-19 rent and property expense support for businesses
  • Report the rent subsidy on your tax return: COVID-19 rent and property expense support for businesses
  • Prepare for our review of your claim: COVID-19 rent and property expense support for businesses
• Contact us about a rent subsidy: COVID-19 rent and property expense support for businesses

Return a payment

On this page

• Why you may need to return a payment
• How to return a payment

Why you may need to return a payment

You may need to return or repay all or part of a rent subsidy you have already received if you:

• change an application
• cancel an application
• make a calculation or data entry error for a claim period
• find out you do not qualify for a rent subsidy after you receive a payment
• receive a notice from the CRA that states your claim has been denied or the amount claimed has been reduced

Any excess amount of rent subsidy you received that you do not return may be subject to interest.

How to return a payment

If you have a rent subsidy balance owing, you can make a repayment through My Business Account (MyBA):

1. Under the section for COVID-19 Rent subsidies select View and pay account balance
2. Select Proceed to pay
3. You will be presented with a Payment options page with the following options presented:
   • Visa® Debit, Debit MasterCard® or Interac® Online debit cards
   • Schedule one or more payment(s) using pre-authorized debit from a Canadian chequing account starting in 5 or more business days
4. The amount field will be pre-populated with the amount owing but can be changed
5. Follow the prompts to complete the repayment

Otherwise, you may repay the rent subsidy online using My Payment, through your financial institution, or by mail, depending on your situation.

• Repay online through My Payment

  You may pay back any amount of the rent subsidy using My Payment. Only Visa® Debit, Debit MasterCard®, and Interac Online cards are accepted. Credit cards are not accepted.

  
  

  Note

  Payments using My Payment are subject to the daily dollar limit of your bank card.

  1. Select Pay now from the home page
  2. Select Rent subsidies repayment
  3. Enter the account number and amount of the payment and press Next
  4. Review transaction details and press Confirm
  5. Select Pay now
  6. Proceed by selecting the Payment method
  7. Follow the prompts
  8. At the final step, you will be presented with your receipt

• Repay online through your financial institution

  You may pay back any amount of the rent subsidy online, if your financial institution has the option.

  1. Sign in to your financial institution's online banking service for businesses
  2. Under "Add a payee" look for Federal - Rent subsidies repayment
  3. Enter your 15-digit rent subsidy number (ZA) as your CRA account number

  Make sure the rent subsidy number is the same one you used on your rent subsidy application so we can apply your payment correctly.

If you are unable to pay back the rent subsidy online through My Business Account, My Payment, or online banking, you can return all or part of a rent subsidy payment you received by direct deposit or cheque, depending on your situation.

• Return an entire payment if you were paid by direct deposit
  1. Contact your financial institution
  2. Ask to return the direct deposit made for the rent subsidy you received
  3. Inform them of the exact amount and deposit date

  The payment will be returned to CRA. No other action is required.

• Return an entire payment if you were paid by cheque

  You may return the payment by mail with the following information:

  • the reason for the return (example: Repayment of rent subsidy - not entitled)
  • business number
  • account name
  • returned payment

  If you still have the original rent subsidy cheque, include this as your returned payment.

  If you do not have the original rent subsidy cheque, include a cheque or money order for the amount you are returning. Make the payment out to "Receiver General for Canada".

  Mail your payment to:

  Revenue Processing – Repayment of rent subsidies
  Sudbury Tax Centre
  1050 Notre Dame Avenue
  Sudbury ON P3A 0C3

• Return part of a payment

  If you need to return only part of a rent subsidy payment you received and are unable to repay the amount online, you must send the amount by cheque or money order even if you originally received the payment by direct deposit. Make the payment out to "Receiver General for Canada".

  Include the following information when you mail your payment:

  • the reason for the return (example: Repayment of rent subsidy - not entitled)
  • business number
  • account name

  Mail your payment to:

  Revenue Processing – Repayment of rent subsidies
  Sudbury Tax Centre
  1050 Notre Dame Avenue
  Sudbury ON P3A 0C3

• Contact us about the rent subsidy