If you received a COVID-19 Disaster Payment during 2021-2022, that payment is exempt from income tax, and you do not include the payment in your tax return.

If you received a Pandemic Leave Disaster Payment, you must include it in your tax return as income.

You can claim a deduction in your tax return for work related costs you incurred for PCR and RAT tests.

For more information on these, click the link below: