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.

On this page

• Look up and replace an uncashed cheque
• Replace a damaged cheque you still have
• Uncashed cheques of someone who died
• Cheques issued to a business or estate that is closed
• Stolen cheques
• Missing direct deposit payments

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
  • 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

  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

  Understand what types of uncashed cheques you can find 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.

  Find out if you have an uncashed cheque

  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

  Complete the form

  1. Fill out the remaining fields
  2. Sign and date the form
  3. Enter your name and address under the signature
  4. Have a non-family member witness, sign and date the form
  5. 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.

  Send us the form

  Online

  • My Account
  • Represent a Client

  How to use "Submit documents"

  My Account

  In "Submit documents" select:

  1. "No" for the case reference number
  2. "Other" as the topic
  3. "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:

  1. "Individual client" or "Trust account"
  2. "No" for the case reference number
  3. "More topic selections"
  4. "Send Form PWGSC 535 to request a duplicate of my uncashed cheque"

  By mail

  How long it takes to process the form

  Receive your payment

  Direct deposit

  By mail

  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.

  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

  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 trust Wait time: Updated: ET

  Yukon, Northwest Territories and Nunavut:
  1-866-426-1527

  Outside Canada and U.S. (operates in Eastern Time):
  613-940-8495

  For individuals
  Credit and benefit payments for individuals, including COVID-19 benefit payments

  1-800-387-1193

  Wait time: Updated: ET

  For businesses
  Business tax and credits, GST/HST, and payroll, including COVID-19 business subsidy payments

  1-800-959-5525

  Wait time: Updated: ET

  Yukon, Northwest Territories and Nunavut:
  1-866-841-1876

  Outside Canada and U.S. (operates in Eastern Time):
  1-613-940-8497

  Get a pre-filled form from us

  Complete the form

  1. Fill out the remaining fields
  2. Sign and date the form
  3. Enter your name and address under the signature
  4. Have a non-family member witness, sign and date the form
  5. 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.

  Send us the form

  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:

  1. "No" for the case reference number
  2. "Other" as the topic
  3. "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:

  1. "Individual client" or "Trust account"
  2. "No" for the case reference number
  3. "More topic selections"
  4. "Send Form PWGSC 535 to request a duplicate of my uncashed cheque"

  By mail

  How long it takes to process the form

  Receive your payment

  Direct deposit

  By mail

  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.

  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:

  1. Look up and replace any uncashed cheques they may have
  2. Deposit any replacement cheques into the estate account

  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.