Balance owing – Benefits overpayment

What if you have a balance owing for your child and family benefits?

Canada Child Tax Benefit (CCTB)

If a recalculation shows that you were overpaid CCTB, we will send you a notice with a remittance voucher attached to inform you of the balance owing. We may keep all or a portion of future CCTB payments, income tax refunds, or goods and services tax/harmonized sales tax (GST/HST) credits until your balance owing is repaid. This may also apply to other federal, provincial, and territorial programs that we administer.

Universal Child Care Benefit (UCCB)

If a recalculation shows that you were overpaid UCCB, we will send you a notice with a remittance voucher attached to inform you of the balance owing. We may keep all or a portion of future UCCB payments, income tax refunds, or goods and services tax/harmonized sales tax (GST/HST) credits until your balance owing is repaid.

Good and services tax/harmonized sales tax (GST/HST) credit

If a recalculation shows you have been overpaid the GST/HST credit, we will send you a notice with a remittance voucher attached to inform you of the balance owing. We will keep all future GST/HST credit payments or income tax refunds until your balance is repaid.

Note
We will also apply GST/HST credit payments to amounts owing for income tax balances or amounts owing to other federal or provincial government programs.

Working Income Tax Benefit (WITB)

If we overpaid your WITB advance payments, we will notify you on your Income Tax and Benefit Return Notice of Assessment for the taxation year in which you were overpaid. WITB advance payment overpayments will be collected with any amount owing on your Income Tax and Benefit Return.

Until your balance is repaid, we may keep all or a portion of any future WITB advanced payments that you apply for and any income tax refunds or goods and services/harmonized tax (GST/HST) credits.

How to make a payment

Electronically

Make your payment online using the Canada Revenue Agency's My Payment option.

At your financial institution

You can make your payment free of charge at your financial institution in Canada. Give the teller your completed remittance voucher (included with your notice of redetermination or remittance letter). The teller will detach and keep the payment part of form, then stamp and return the rest to you for your records.

By mail

You can send us a cheque or money order payable to the Receiver General for Canada, along with your completed remittance voucher (included with your notice of redetermination or remittance letter) to:

Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1B1

We accept postdated cheques.

• Include your social insurance number.
• If you make a payment with a cheque that your financial institution does not honour (including a cheque on which you put a stop-payment), we will charge you a fee.

Making a payment arrangement

If you cannot pay the full amount owing at once, please contact us to arrange a payment schedule at 1-888-863-8662, between 7:00 a.m. and 11:00 p.m. (Eastern standard time), from Monday to Friday.