The Canada Recovery Benefit will be available to residents who are present in Canada for the two weeks in which they are applying for the Benefit and:

• Are at least 15 years of age on the first day of the period which they are applying for the Benefit;
• Have a valid Social Insurance Number (SIN);
• Are not eligible for Employment Insurance;
• Are not employed or self-employed due to the COVID-19 pandemic or are working and have had a reduction of at least 50 per cent in their employment/self-employment income for reasons related to COVID-19;
• Are available and looking for work and who must accept work where it is reasonable to do so;
• Had employment and/or self-employment income of at least $5,000 in 2019 or in 2020, or in the 12-month period prior to their first application for the Canada Recovery Benefit;
• Have not quit their job voluntarily, unless it was reasonable to do so; and
• Have not rejected a reasonable job offer, rejected a request to resume work or failed to resume work if self-employed where reasonable to do so.

You must apply after every 2 week period for which they are seeking income support and attest that you continue to meet the requirements.

To encourage people to work, you can earn income from employment and/or self-employment while receiving the Benefit, as long as you continue to meet the other requirements.

However, to ensure that the Benefit targets those who need it most, you will need to repay through your income tax return $0.50 of Benefit for every dollar of net income earned above an annual net income of $38,000 (excluding the amount received for the Canada Recovery Benefit), up to the total of the Canada Recovery Benefit you received in a calendar year. Amounts repaid will not be included in your taxable income.

If you have paid EI premiums as an employee and have at least 120 hours of insurable employment, you are likely eligible for Employment Insurance Benefits and should apply.

If you don’t have the minimum number of hours, you may be eligible to receive the Canada Recovery Benefit, if you meet the eligibility criteria.

The Canada Recovery Benefit is available for up to 26 weeks between September 27, 2020 and September 25, 2021.

You may be eligible for the Canada Recovery Benefit if you have suffered a reduction in income of 50% or more due to COVID-19, and you meet all other eligibility criteria.

If you quit your job or stop working after September 27, 2020 and it was not reasonable to do so, you will no longer be eligible to receive any support through the Canada Recovery Benefit.

To be eligible for the Canada Recovery Benefit while still working, you must have suffered a reduction in average weekly income of at least 50% relative to pre-pandemic levels.

A loss of income is defined as a reduction in total average employment and self-employment income for the two-week benefit period compared to your average employment income for a two-week period the previous year.

To calculate your reduction in average income, you will be expected to use your:

• annual net income for 2019 or the 12-month period prior to your application (if applying in 2020), or;
• your annual net income for 2019 or in 2020 or the 12-month period prior to your application (if applying in 2021,)

Then divide it by 26 to determine your average earnings for a two-week period.

For example, Deborah had net income of $39,000 in 2019. To determine her average earnings for a two-week period prior to the pandemic, Deborah divides this amount by 26, producing $1,500. Because Deborah is currently earning only $700 every two weeks, she has suffered an income reduction of more than 50%, and is eligible to claim the Canada Recovery Benefit.

No.

You should talk to your employer if you are worried about the safety of your working conditions.

• If you work in a federally-regulated workplace, you may wish to consult your workplace health and safety committee or health and safety representative as well as the document Right to refuse dangerous work.
• Otherwise, you may wish to consult the website for the department of labour in your province or territory for further information on your rights and the process you should follow.
• The Canadian Centre for Occupational Health and Safety is another possible resource.

You can’t receive the Canada Recovery Benefit if you have voluntarily quit your job or stopped working after you first applied for the Benefit, unless it was reasonable to do so.

You also cannot get the Benefit if you do not return to work when:

• it was reasonable to do so if your employer had made a request
• you declined a reasonable offer to work that would have started in the eligibility period

If you quit your job or stop working after September 27, 2020and it was not reasonable to do so, you will no longer be eligible to receive any support through the Canada Recovery Benefit.

If you decline to return to work after you first received the Benefit and it was not reasonable to do so, the amount of time you can receive the Benefit will be reduced by 10 weeks.

No.

Your employer must provide you with a safe work environment. Therefore, you are encouraged to discuss your concerns with your employer to find an approach that works.

The $5,000 includes all employment and self-employment income. Employment income includes: tips you have declared as income; non-eligible dividends; honoraria (e.g., nominal amounts paid to emergency service volunteers); and royalties (e.g., paid to artists). Self-employment income is revenue from the self-employment less expenses incurred to earn that revenue.

You may also include maternity and parental benefits you received from the Employment Insurance program and/or similar benefits paid in Quebec under the Quebec Parental Insurance Plan.

Pensions, student loans and bursaries are not considered employment income and should not be included.

No.

To be eligible to receive the Canada Recovery Benefit, you must have had employment and/or self-employment income of at least $5,000 in 2019 or in 2020, or in the 12-month period prior to your first application for the CRB.

To be eligible to receive the Canada Recovery Benefit, you must have had employment and/or self-employment income of at least $5,000 in 2019 or in 2020, or in the 12-month period prior to your first application for the CRB.

The $5,000 includes all employment and self-employment income, including non-eligible dividends.

Non-eligible dividends are generally those paid out of corporate income taxed at the small business rate.

You may earn income from employment and/or self-employment while receiving the Canada Recovery Benefit, as long as you continue to meet the other requirements. This includes earning 50% or less of your previous income for a two-week period due to COVID-19.

However, you will be required to repay $0.50 of the Benefit for every dollar in net income you earn about $38,000 for the year (excluding the amount received for the Canada Recovery Benefit). This would include amounts you earned in the year prior to applying for the Canada Recovery Benefit.

At the end of the year, the Canada Revenue Agency will calculate the amount of tax you owe based on your total income including both the amounts received for the Canada Emergency Response Benefit and the Canada Recovery Benefit.

With respect to the clawback for the Canada Recovery Benefit, you will be required to repay $0.50 of the Benefit for every dollar in net income you earn above $38,000 (excluding the amount received for the Canada Recovery Benefit) to a maximum repayment of the Canada Recovery Benefit received in the year. Amounts repaid will not be included in your taxable income. This will be reconciled on your T1 tax return and the repayment will be incorporated in your total payable.

Consistent with the EI Program, you will be required to attest every two weeks that you have been actively looking for work and did not decline reasonable work opportunities.

The Government recognizes that each individual circumstance is unique.

Requiring that individuals seek and accept work when it is reasonable to do so reflects the expectation that individuals return to work as soon as possible, while allowing them to exercise sound judgement about their personal safety and that of their families, and the extent to which the work opportunity reasonably responds to their circumstances.

The Government recognizes that each individual circumstance is unique.

Requiring that individuals seek and accept work when it is reasonable to do so reflects the expectation that individuals return to work as soon as possible, while allowing them to exercise sound judgement about their personal safety and that of their families, and the extent to which the work opportunity reasonably responds to their circumstances.

For example, accepting part-time work may be reasonable if it is with your previous employer at the same or similar pay, with the possibility to work more hours in the future. However, if the part-time work is not related to your skill set and offers a much lower salary, you could have reasonable grounds to refuse it.

The Canada Recovery Benefit is also available to individuals who have had at least a 50% reduction in income due to COVID-19, which means even if you accept a job with a lower salary you may still be eligible for the Benefit.

Yes.

To be eligible for the Canada Recovery Benefit, you will be required to attest every two weeks that you are actively seeking work and did not decline reasonable work.

However, there could be circumstances where you could have reasonable grounds to turn down work. For example, if your previous employer has made you a firm offer to return to work in the near future (e.g., within a few weeks), you may have reasonable grounds to refuse other work offers.

You are allowed to earn up to $38,000 in net income (excluding the amount received for the Canada Recovery Benefit), before becoming subject to the repayment provision.

Net income refers to your income as identified on line 23600 of your income tax and benefit return.

For the purpose of the Canada Recovery Benefit this includes all income earned from any source for which you would pay income tax, with the exception of benefits received for the Canada Recovery Benefit, payments from a registered disability plan, money received for the Canada Child Benefit and GST/HST credit.

Further information on non-taxable amounts as income can be found online.

Individuals who receive the Canada Recovery Benefit will need to repay some or all of the benefit through their income tax return if their annual net income, excluding the Canada Recovery Benefit payment, is over $38,000. In other words, you would need to repay $0.50 of the Benefit for each dollar of your annual net income above $38,000 in the calendar year to a maximum of the amount of benefit you received.

This will be reconciled when you file your taxes for that calendar year.

Yes.

You can receive net income up to $38,000 in each calendar year (excluding the amount received for the Canada Recovery Benefit) before you will be subject to repayment of the Canada Recovery Benefit for that same year.

The Canada Recovery Benefit repayment will kick in when your net income for the year (excluding Canada Recovery Benefit payments) is more than $38,000 for the year in which the benefits were received.

Taxable dividend amounts received in the year will be included in determining if the recipient’s net income exceeds this threshold.

 (source info: Canada.ca)