Who can apply

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 criteria.

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 may be eligible for EI benefits if you:

• were employed for at least 120 insurable hours in the past 52 weeks^Footnote1
• 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.

For more information about EI changes, go to: EI Regular Benefits

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

• 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) 

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

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 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.

We encourage you to consult Job Bank, Canada’s national employment service that offers tools to help with your job search.

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.

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: 1-800-959-8281