[This answer is misleading with regard to how a repayment in 2023 would be handled. Because all of the income would already have been reported in prior years, it would be necessary to amend prior year tax return to obtain a refund of taxes paid.]
2023, not 2022, will be the last tax year to report a possible repayment of a CRD (with the repayment having been made after filing the 2022 tax return). The deadline for repaying a CRD taken the last possible day for taking a CRD, December 30, 2020, is December 30, 2023.
