Changes, overpayments, and appeals

A cardboard box Photo: Wikimedia Commons, CC BY-SA 4.0.

Apartment buildings in Edmonton Photo: Wikimedia Commons, CC BY-SA 4.0.

An apartment building under construction in Fernie Photo: Wikimedia Commons, CC BY 3.0.

Life changes during a benefit cycle usually affect the next assessment rather than the current instalment, because advances are based on the last assessed return. But changes still need to be reported, and they are the main cause of overpayments — which are recoverable, not written off.

Changes to report

Report a change of address and banking details in CRA My Account as soon as it happens, so payments reach you. Report a change in marital status, a new or ended common-law relationship, and a child joining or leaving your household on your next return, since those facts decide whether you are assessed as single, as a spouse, or as a parent. Report a large change in income the same way: it will not change instalments already paid, but it will change the final settlement, and knowing that in advance avoids a surprise at tax time. If a DTC certificate is approved, refused, or expires, that change belongs on the next Schedule 6, because the supplement follows the certificate.

Overpayments

An overpayment arises when advances received exceed the final entitlement for the year, or when a benefit was paid on facts that later prove wrong. The CRA recovers an overpayment first by reducing a refund or future benefit payment, and the balance, if any, becomes an amount owing on the account. The reconciliation on Schedule 6 (lines 41500 and 45300) is the ordinary route for an advance overpayment: it is settled inside the return, not by a separate demand. If the amount owing causes hardship, contact the CRA to discuss payment arrangements rather than ignoring it: an ignored balance accrues interest and can be collected from later refunds.

Disagreeing with a decision

If your Notice of Assessment shows no CWB, a smaller CWB than your Schedule 6 calculation, or an overpayment you do not accept, start by comparing the assessment line by line with your Schedule 6: most disagreements are arithmetic or a missing spouse's return. If the difference is a matter of interpretation, you can file a Notice of Objection with the CRA within the deadline shown on the notice (generally 90 days from the date of the notice). If the objection is not resolved in your favour, the next step is an appeal to the Tax Court of Canada. Keep your Schedule 6, your RC210 slip, and your Notices of Assessment for the year: an objection without those documents is much harder to argue.

Deceased claimants. Schedule 6 allows a final return to claim the CWB for a deceased person who met the conditions, if the date of death was after June 30 of the year. The executor should check that point rather than assuming the claim dies with the worker.

General information only. This page explains the Canada Workers Benefit in plain English. It is not legal, financial, or tax advice, and it cannot decide whether you qualify. Only the Canada Revenue Agency can decide a claim. Amounts and rules change over time — the figures here are for the 2025 tax year, from CRA Schedule 6 — so always confirm the current position with the CRA before you act on it. Contact: hello [at] tapetoolhq.com.