If you were a student in 2020 and have been asked to repay the CERB by either the CRA or Service Canada, you may be able to get a credit towards your CERB debt.

To get this credit, you must meet all the conditions. Your credit will not be more than your CERB amount owing.

See the conditions on Canada.ca

How to apply if you meet the conditions

You must fill out and submit a form to the CRA. This applies if you received the CERB from the CRA or from Service Canada. The CRA will review each request on a case-by-case basis.

Download and fill out the form

You can fill out the form electronically using the fillable/saveable PDF or print the form:

Form T186, Canada Emergency Benefit Remission Application

Gather supporting documents

To process your claim, you will need to provide the documents that apply to you:

• • proof of high school graduation or equivalency (must include your graduation or completion date)
  • proof of enrolment in an eligible post-secondary institution
  • proof of graduation from an eligible post-secondary institution in December 2019 or later
  • for CERB repayments you have already made to the CRA or Service Canada, include the amount, date, and method of payment

Submit the form and supporting documents

You can submit the form online, by mail, or by fax.

Online:

Submit your form and supporting documents online using your CRA My Account

1. Log in to your CRA My Account
2. Select “Submit documents” (in top right corner)
3. Select “without a case or reference number”
4. Select “More topic selections”
5. Select “Send form T186 – Application to change a CERB payment to CESB”
6. Enter a short description about your submission and attach your files (pdf, jpg, tif)
7. Save your reference number for future use

By mail:

Send your form by mail

Mail your printed form to:

T1 Accounts Correspondence
Sudbury Taxation Centre
1050 Notre Dame Ave
Sudbury ON P3A 5C3

By fax:

Send your form by fax

1. Include a cover sheet with your:
   • full name
   • SIN
   • daytime phone number
   • number of pages you’re faxing
2. Label the cover sheet “CERB Remission Application”
3. Fax your documents to 1-705-671-4582

Wait for the CRA to contact you

Processing may take 90 days or more from the date we receive your form.

If you do not meet the conditions

You must pay back the CERB. How you pay your CERB debt depends on which department issued your payments. To find debt payment options:

• CERB received from the CRA
• CERB received from Service Canada

source: https://www.canada.ca/en/revenue-agency/services/benefits/apply-for-cerb-with-cra/return-payment/student-cerb-debt.html