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ARTICLE · 23 DECEMBER 2020

Self-Employed Canadians Don't Have To Repay CERB

Rotfleisch & Samulovitch P.C.
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Recently, the Canada Revenue Agency (CRA) issued over 650,000 letters to many self-employed Canadians regarding the repayment of the Canada Emergency Response Benefit (CERB).

CanadaEmployment and HR
David Rotfleisch
David Rotfleisch
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Introduction - Will Self-Employed Canadians Have to Repay the Canada Emergency Response Benefit?

Recently, the Canada Revenue Agency (CRA) issued over 650,000 letters to many self-employed Canadians regarding the repayment of the Canada Emergency Response Benefit (CERB). In particular, the CRA is focused on contacting CERB recipients for whom it cannot confirm (1) employment or (2) net self-employment income of at least $5,000 earned in 2019 or the 12 months prior to applying to CERB, which is one of CERB's eligibility criteria. The CERB provided up to $14,000 in financial support to employed and self-employed Canadians who were directly affected by the COVID-19 pandemic.

CRA's letters are intended to be "educational." On the one hand, CRA's letters indicate that for self-employed CERB recipients, the "qualifying income had to be net pre-tax income." In this context, net pre-tax income means gross income minus expenses. On the other hand, these letters are

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