The Canada Recovery Benefit (CRB) gives income support to employed and self-employed individuals who are directly affected by COVID-19 and are not entitled to Employment Insurance (EI) benefits. The CRB is administered by the Canada Revenue Agency (CRA).

If you are eligible for the CRB, you can receive $1,000 ($900 after taxes withheld) for a 2-week period.

If your situation continues past 2 weeks, you will need to apply again. You may apply up to a total of 19 eligibility periods (38 weeks) between September 27, 2020 and September 25, 2021.

Eligibility criteria

To be eligible for the CRB, you must meet all the following conditions for the 2-week period you’re applying for:

During the period you’re applying for:

• you were not employed or self-employed for reasons related to COVID-19

or

• you had a 50% reduction in your average weekly income compared to the previous year due to COVID-19

How to calculate the 50% reduction

The 50% reduction is based on your average weekly employment or net self-employment income from the previous year.

• For periods in 2020, use either 2019 or the previous 12 months
  • For periods in 2021, use 2019, 2020, or the previous 12 months

You will need to check that you meet this criteria for every period you apply for.

 Example:

2020, 2019, or the last 12 months

$26, 000 (employment and self-employment income in 2019, 2020, or the last 12 months)

÷ 52

= $500 (average weekly income in 2019, 2020, or the last 12 months)

÷   2

= $250 (50% of the average weekly income in 2019, 2020, or the last 12 months)

CRB 2-week period

$100 (employment and self-employment income for the CRB period)

÷   2

= $50 (average weekly income for the CRB period)

Your average weekly income for the CRB period must be less than 50% of your average weekly income in 2019, 2020, or the last 12 months for periods in 2021.

In this example, since $50 (average weekly income for the CRB period) is less than $250 (50% of the average weekly income in 2019, 2020, or the last 12 months), the individual would meet this criterion.

For this calculation, self-employment income is your revenue minus any expenses incurred to earn the self-employment revenue.

Employment and/or self-employment income includes, among other things:

• tips you may earn while working
  • non-eligible dividends
  • honoraria (such as nominal amounts paid to emergency service volunteers)
  • royalties (such as those paid to artists)

Do not include the following in the calculation:

• Canada Pension Plan (CPP), Québec Pension Plan (QPP), or other pension income
  • Social assistance or family support payments
  • Student loans and bursaries
  • Old Age Security (OAS) payments
  • Maternity and parental benefits from EI or similar QPIP benefits
  • Any Canada COVID-19 emergency or recovery benefits

You did not apply for or receive any of the following:

• Canada Recovery Sickness Benefit (CRSB)
  • Canada Recovery Caregiving Benefit (CRCB)
  • short-term disability benefits
  • Employment Insurance (EI) benefits
  • Québec Parental Insurance Plan (QPIP) benefits
• You were not eligible for EI benefits

• Find out if you qualify for EI benefits

You may be eligible for EI benefits if you:

• were employed for at least 120 insurable hours in the past 52 weeks
• have not quit your job voluntarily
  • are ready, willing and capable of working each day (for EI regular benefits)
  • are temporarily unable to work while you care for someone else or yourself (for EI maternity, parental, sickness, compassionate care, and family caregiver benefits)

If you are eligible for EI benefits, you will receive a minimum taxable benefit at a rate of $500 per week, or $300 per week for extended parental benefits.

If you received the CERB, the 52 week period to accumulate the insured hours will be extended.

You reside in Canada – You live and have a home in Canada, but do not have to be a citizen or a permanent resident.

You were present in Canada:

• You are at least 15 years old
• You have a valid Social Insurance Number (SIN)
• You earned at least $5,000 in 2019, 2020, or in the 12 months before the date you apply from any of the following sources:
  • employment income (total or gross pay)
  • net self-employment income (after deducting expenses)
  • maternity and parental benefits from EI or similar QPIP benefits

What counts towards the $5,000

• Counts as income:
  • All employment or self-employment income, including:
    • tips
    • non-eligible dividends
    • honoraria (nominal amounts paid to volunteers)
    • royalties (payments to artists)
  • ·        Does not count as income:
    • disability benefits
    • student loans, bursaries or scholarships
    • social assistance or family support payments
    • Canada Pension Plan (CPP), Québec Pension Plan (QPP), or other pension income
    • Old Age Security (OAS) payments
    • amounts from other COVID-19 benefits:
      • Canada Emergency Response Benefit (CERB)
      • Canada Emergency Student Benefit (CESB)
      • Canada Recovery Benefit (CRB)
      • Canada Recovery Caregiving Benefit (CRCB)
      • Canada Recovery Sickness Benefit (CRSB)

You have not quit your job or reduced your hours voluntarily on or after September 27, 2020, unless it was reasonable to do so

Penalty:

If you voluntarily quit your job on or after September 27, 2020, you will not be eligible to receive the CRB.

You were seeking work during the period, either as an employee or in self-employment  Provincial course exception

If you attended a course, program, or training referred to you by a provincial government or provincial body during the 2-week period, you may be eligible for the CRB if you also meet all the other eligibility criteria.You may work while receiving the CRB

You may earn employment or self-employment income while you receive the CRB. But the CRB has an income threshold of $38,000.

You will have to reimburse $0.50 for every dollar of net income you earn above $38,000 on your income tax return for that year (2020 or 2021). You will not have to pay back more than your benefit amount for that year.

You have not turned down reasonable work during the 2-week period you’re applying for  

• Penalty for refusing work

If you refuse reasonable work, you will automatically lose 5 periods (10 weeks) of the CRB eligibility periods. You must also wait 5 periods (10 weeks) before you can re-apply. If you refuse work again, you will face the penalty again.

• You were not self-isolating or in quarantine due to international travel

• Exceptions:

This does not apply to you if you were isolating because:

• you travelled for medical treatment certified by a medical practitioner
  • you accompanied a person who is not able to travel without help from an attendant to get medical treatment certified by a medical practitioner
  • you are an essential worker who travelled for reasons normally exempt from quarantine when you return to Canada (such health care workers or truck drivers who need to cross the border for work) but were required to this time

If one of these exceptions applies to you and you meet all other eligibility criteria, call the CRA to apply: 1-800-959-8281You need all of the above to be eligible for the CRB.