Uncashed cheques from the CRA – Payments the CRA sends you
Find out if you have a cheque from the CRA that you never cashed. Get a cheque replaced if it was damaged, lost or stolen.
If you have an old cheque from the CRA, you can still cash it at any financial institution in Canada for no charge. Government of Canada cheques never expire.
Look up and replace an uncashed cheque
Find out if you received a cheque from the CRA that you never cashed, or notify the CRA of a cheque you cannot cash because it was damaged, lost, or stolen.
You cannot search for and print a public version of the form you need to replace an uncashed cheque (form PWGSC 535, Undertaking and Indemnity). You must download this form from your online account or call us to get it, because the form contains personalized information that is specific to your payment.
Follow these steps to find your uncashed cheques and get your personalized form.
You can find out if you have uncashed cheques and get the pre-filled form 2 ways:
- Online
In My Account or Represent a Client, you can find uncashed cheques that are both:
- Personal cheques (tax refunds, most credits and benefit payments), including cheques issued to a deceased person
- More than 6 months old
- By phone
You must call us for any of the following:
- Business cheques (corporate tax, business GST/HST or payroll)
- Trust cheques
- Cheques less than 6 months old
- Cheques unavailable in My Account or Represent a Client
Online
Find uncashed cheques that are at least 6 months old in My Account or Represent a Client. Download and complete the pre-filled form, then send it back to us to request a replacement payment.
Steps
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Understand what types of uncashed cheques you can find online
What you can look up online:
- Various personal tax refunds, tax credits and benefit payments
List of all payment types and abbreviations
These are the payments you can see under "Uncashed cheques" in My Account or Represent a Client. Cheques or direct deposits from the CRA may show an abbreviation code to identify the type of payment you received.
Payment abbreviations Payment type Abbreviation on cheque or statement Alberta Child Benefit ACB-PEA Alberta Climate Leadership Adjustment Rebate ACLAR-RLCA Alberta Energy Tax Refund AETR-RTEA Alberta Family Employment Tax Credit AFETC-CIEFA Alberta 2005 Resource Rebate ARR-RRA British Columbia Climate Action Dividend BCCAD-DMCCB British Columbia Energy Rebate BCER-RCBCE British Columbia Family Bonus BCFB-PFCB British Columbia Harmonized Sales Tax Credit BCHSTC-CTVHCB British Columbia Low Income Climate Action Tax Credit BCLICATC-CTMCRFFRCB Canada Child Benefit (formerly CCTB) CCB-ACE Canada Worker’s Benefit (formerly WITB) CWB-ACT Energy Cost Benefit ECB-PCE Goods and Services Tax/Harmonized Sales Tax Credit (for individuals) GST/HSTC-CTPS/TVH IAMS Refund IAMS-SECP New Brunswick Child Benefit NBCB-PENB New Brunswick Harmonized Sales Tax Credit NBHSTC-CTVHNB Newfoundland and Labrador Income Supplement NLIS-SRTL Newfoundland and Labrador Child Benefit NLCB-PETL Nova Scotia Affordable Living Tax Credit NSALTC-CTNEVA Nova Scotia Child Benefit NSCB-PENE Nova Scotia Tax Payer Refund NSTR-RCNE Northwest Territories Child Benefit NTCB-PETN Northwest Territories Cost of Living Offset NTCOLO-CCVTNO Nunavut Child Benefit NUCB-PENU Ontario Child Benefit OCB-POE Ontario Energy Property Tax Credit-Northern Ontario Energy Credit OEPTC/NOEC-COCEIF/CCENO Ontario Home Electricity Relief OHER-OAFER Ontario Senior Homeowners’ Property Tax Grant OSHPTG-SPAPIFO Ontario Sales Tax Transition Benefit OSTTB-PTTVO Ontario Trillium Benefit (formerly OSTC) OTB-PTO Ontario Taxpayer Dividend OTD-DCO Prince Edward Island Sales Tax Credit PEISTC-CTVIPE Refund Requisition System (manual payment) RRS-SDR Saskatchewan Child Benefit SCB-PPES Saskatchewan Low Income Tax Credit SLITC-CTFRS T1 Refund T1 T1 Reassessment Refund T1 RAP-Remboursement TAM Refund TAM-ECT Universal Child Care Benefit UCCB-PUGE Yukon Child Benefit YCB-PEY Yukon Government Carbon Price Rebates - Individuals YCPRI-RTCYP
You cannot see uncashed cheques online if they are:
- Less than 6 months old
- For COVID-19 benefit and subsidy payments
- For a business (corporate tax, GST/HST, payroll)
- For a trust
- Sent by direct deposit
If you need to look up an uncashed cheque that's not listed online, or do not have access to My Account, call us.
- Various personal tax refunds, tax credits and benefit payments
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Find out if you have an uncashed cheque
To find uncashed cheques in your online CRA account, select "Uncashed cheques" on the My Account "Overview" page or the "Accounts and payments" page
If you are accessing an account on behalf of someone else
To find uncashed cheques in the account of someone you represent, refer to: Represent a Client
To set up a representative, refer to: Authorize a representative
To get access to tax records of someone who died, refer to Represent someone who died
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Get a pre-filled form from us
In the "Uncashed cheques" section of My Account or Represent a Client, download and print the pre-filled form (form PWGSC 535, Undertaking and Indemnity) for each uncashed cheque. If you are unable to download or print the form, you can also call us to request the pre-filled form by mail.
Confirm your profile information is up to date
While in My Account or Represent a Client, review and update your direct deposit information and mailing address before you send in your request.
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Complete the form
Once you have printed or received the pre-filled form from the CRA:
- Fill out the remaining fields
- Sign and date the form
- Enter your name and address under the signature
- Have a non-family member witness, sign and date the form
- Have the witness enter their name and address under the signature
If the form is not filled out correctly, we will send you a new form and explain the errors made. You will need to fill it out and send it again.
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Send us the form
To avoid delays in processing, send one form for each uncashed cheque.
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Online
Submit a scan of the completed form(s) through "Submit documents" in either:
How to use "Submit documents"
My Account
In "Submit documents" select:
- "No" for the case reference number
- "Other" as the topic
- "Send Form PWGSC 535 to request a duplicate of my uncashed cheque"
Represent a Client
If you enter a SIN before going to "Submit documents" and have level 2 or legal representative access, you can follow the My Account instructions above for "Submit documents".
If you access "Submit documents" before entering a SIN, select:
- "Individual client" or "Trust account"
- "No" for the case reference number
- "More topic selections"
- "Send Form PWGSC 535 to request a duplicate of my uncashed cheque"
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By mail
Mail the completed form(s) to:
Sudbury tax centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C2
How long it takes to process the form
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Receive your payment
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Direct deposit
The fastest way to receive your payment is by direct deposit.
Sign up for or update your direct deposit
If you are registered for direct deposit, your payment will be deposited directly into your account.
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By mail
If you are not registered for direct deposit, a new cheque will be mailed to the address we have on file.
Expect up to 10 additional business days to receive a cheque by mail.
If you have a government debt, it may be automatically paid first
If you owe an amount to the CRA, part or all of your payment may be applied to your debt. Any remaining amount will be issued to you as a new payment.
To see which payments will be used to offset which debts, refer to: How payments are applied to offset debt
If you are cashing the cheque for someone who died, deposit the cheque into the estate account.
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By phone
Call the CRA to ask if you have any uncashed cheques or to report a cheque that was lost or stolen. Get the pre-filled form mailed to you, complete it and send it back to us to request a replacement payment.
Steps
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Find out if you have an uncashed cheque
You may need to call more than one phone number to find uncashed cheques:
Phone numbers
For individuals
Personal income tax refunds or payments made to a trust1-800-959-8281
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Wait time:Updated: ET
Yukon, Northwest Territories and Nunavut:
1-866-426-1527Outside Canada and U.S. (operates in Eastern Time):
613-940-8495
For individuals
Credit and benefit payments for individuals, including COVID-19 benefit payments1-800-387-1193
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Wait time:Updated: ET
For businesses
Business tax and credits, GST/HST, and payroll, including COVID-19 business subsidy payments1-800-959-5525
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Wait time:Updated: ET
Yukon, Northwest Territories and Nunavut:
1-866-841-1876Outside Canada and U.S. (operates in Eastern Time):
1-613-940-8497 -
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Get a pre-filled form from us
Once the agent has confirmed you have uncashed cheques, the CRA will send you a pre-filled form (Form PWGSC 535, Undertaking and Indemnity) for each cheque.
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Complete the form
Once you have received the pre-filled form from the CRA:
- Fill out the remaining fields
- Sign and date the form
- Enter your name and address under the signature
- Have a non-family member witness, sign and date the form
- Have the witness enter their name and address under the signature
If the form is not filled out correctly, we will send you a new form and explain the errors made. You will need to fill it out and send it again.
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Send us the form
To avoid delays in processing, send one form for each uncashed cheque.
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Online
Types of uncashed cheques you cannot send online:
- Corporate refunds or tax credits
- COVID-19 subsidy payments for businesses
Submit a scan of the completed form(s) through "Submit documents" in either:
How to use "Submit documents"
My Account
In "Submit documents" select:
- "No" for the case reference number
- "Other" as the topic
- "Send Form PWGSC 535 to request a duplicate of my uncashed cheque"
Represent a Client
If you enter a SIN before going to "Submit documents" and have level 2 or legal representative access, you can follow the My Account instructions above for "Submit documents".
If you access "Submit documents" before entering a SIN, select:
- "Individual client" or "Trust account"
- "No" for the case reference number
- "More topic selections"
- "Send Form PWGSC 535 to request a duplicate of my uncashed cheque"
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By mail
Mail the completed form to:
Sudbury tax centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C2
How long it takes to process the form
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Receive your payment
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Direct deposit
The fastest way to receive your payment is by direct deposit.
If you are registered for direct deposit, your payment will be deposited directly into your account.
-
By mail
If you are not registered for direct deposit, a new cheque will be mailed to the address we have on file.
Expect up to 10 additional business days to receive a cheque by mail.
If you have a government debt, it may be automatically paid first
If you owe an amount to the CRA, part or all of your payment may be applied to your debt. Any remaining amount will be issued to you as a new payment.
To see which payments will be used to offset which debts, refer to: How payments are applied to offset debt
If you are cashing the cheque for someone who died, deposit the cheque into the estate account.
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Replace a damaged cheque you still have
If you are having issues cashing an old or damaged CRA cheque, mail the cheque to the Imaging and Receiver General Operations Directorate and ask to have the payment reissued with a current date:
Imaging and Receiver General Operations Directorate
Returned Cheques
PO Box 2000
Matane QC G4W 4N5
Uncashed cheques of someone who died
If you have a CRA cheque that was issued to someone who died, give the cheque to the person managing their tax affairs, or return the cheque to the Imaging and Receiver General Operations Directorate's mailing address:
If you are managing the tax affairs of a deceased person:
- Look up and replace any uncashed cheques they may have
- Deposit any replacement cheques into the estate account
Learn more: Doing taxes for someone who died
Cheques issued to a business or estate that is closed
If an uncashed cheque was issued to a business or estate that is now closed, you may need to request the CRA to reissue the cheque to a new recipient.
Call us to have a cheque reissued.
Stolen cheques
Call us about a stolen cheque.
If it's for a recurring payment, only call us after 10 business days since the cheque was issued (or 5 business days for a Canada Child Benefit cheque).
If it remains uncashed, you can get a replacement payment. If a stolen cheque was cashed, you will receive a form to begin an investigation.
Missing direct deposit payments
If you believe a payment was made to the wrong account or returned to the CRA, call us to discuss your situation.
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