Types of debt collected by the CRA

The CRA collects amounts you owe to the CRA and some amounts you owe to other areas of the Government of Canada.

Debts from the CRA

The CRA collects amounts you owe for all of the programs we administer, including:

• Personal income tax
• Corporate income tax
• Payroll deductions
• GST/HST
• Tax credits and benefits for individuals such as GST/HST credit and Canada child benefit (CCB)
• COVID-19 benefits and subsidies
  • Repaying COVID-19 benefits for individuals
  • Repaying COVID-19 subsidies for businesses

Other government debts the CRA collects

The CRA also collects amounts you owe for some programs that are administered by other areas of the Government.

Employment and Social Development Canada (Service Canada)

• Employment Insurance benefits
• Public pensions such as CPP and OAS
• Canada Student Loan
• Canada Apprentice Loan
• Canada Emergency Response Benefit (CERB) from Service Canada

Canada Border Services Agency

• Customs debts such as duties, fees, charges, penalties, interest and other

Canada Emergency Business Account Program

The CRA is now collecting defaulted Canada Emergency Business Account (CEBA) loans.

If you received a notice from the CEBA Program and you can't pay in full or on time, contact us at 1-800-361-2808 for payment arrangement options or visit Canada Emergency Business Account (CEBA) for more information.