On April 27, 2020, CPA Canada updated their website to provide commentary on recent discussions with CRA. Items of note:
where a repayment of 2020 benefits is made in 2021 prior to filing their 2020 return, a deduction on line 23200 (other deductions) can be made. Alternatively, an adjustment to their 2020 return can be requested; and
no extension to the filing deadline has been announced. Penalties for late filing still apply. Interest relief may be available as announced on February 9, 2021 where COVID benefits are received (see the release for specific details).