Get your benefits and credits 2017-2018
Benefit and credit payments! Don t miss out on the benefits and credits you may be eligible for! } You and your spouse or common-law partner have to do your taxes every year to receive your benefit and credit payments, even if you had no income in the year or your income is tax exempt. 2
Benefits and credits Some of the benefits and credits for which you may be eligible include: Canada child benefit Disability tax credit Working income tax benefit Goods and services tax/harmonized sales tax (GST/HST) credit Child disability benefit Related benefit and credit payments from provincial or territorial programs 3
4 Canada child benefit (CCB)
Canada child benefit (CCB) The CCB is a tax-free payment made to eligible families to help them with the cost of raising children under 18 years of age. Applying for the CCB will also register your child for any related provincial or territorial programs. 5
CCB payments, July 2018 to June 2019 2017 family net income Per child under age 6 (monthly) Per child 6 to 17 (monthly) $0 to 30,450 $541.33 $456.75 $35,000 $514.79 $430.20 $40,000 $485.62 $401.04 $45,000 $456.45 $371.87 $100,000 $243.35 $158.76 $150,000 $110.01 $25.43 $175,000 $43.35 $0.00 6
Are you eligible for the CCB? To be eligible for the CCB, you must meet all of the following conditions: You live with a child who is under 18 years of age. You are primarily responsible for the care and upbringing of the child. You are a resident of Canada for tax purposes. You or your spouse or common-law partner must be one of the following: a Canadian citizen a permanent resident a protected person a temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month an Indian within the meaning of the Indian Act 7
When should you apply for the CCB Apply as soon as possible after: Your child is born. A child starts to live with you. You or your spouse or common-law partner meet the eligibility conditions. You should apply even if: You share custody of a child. A child is living with you temporarily. 8
How do you apply for the CCB? You can apply for the CCB in one of the following ways: Automated Benefits Application. My Account at canada.ca/my-cra-account. Form RC66, Canada Child Benefits Application. No matter how you apply, you and your spouse or common-law partner must do your taxes every year to receive your payments. 9
Applying for the CCB using the Automated Benefits Application (ABA) You can use this service when you register the birth of your newborn with your province. The territories will be offering this service in the near future. You will need to: Fill out and sign the birth registration form. Give your consent in the appropriate section to let your provincial vital statistics agency securely share the information from your birth registration with the CRA. Provide your social insurance number to avoid any delays. 10
Applying for the CCB using My Account Login to My Account at canada.ca/my-cra-account. Go to Apply for child benefits. Confirm your contact information, your marital status, and your citizenship. Add your child s name, gender, date and place of birth, and caregiver information. After you apply, you can check the status of your application in My Account. 11
Applying for the CCB using Form RC66 Fill out and sign Form RC66, Canada Child Benefits Application. Mail the form to the CRA. 12
Disability tax credit (DTC) and Child disability benefit (CDB) 13
Disability tax credit (DTC) The DTC helps reduce the amount of income tax a person with a disability and their supporting family members may have to pay. Being eligible for this credit may open the door to other programs. The eligibility for the credit is based on the effects that an impairment has on a person, not on the medical condition (diagnosis) itself. 14
How do you apply for the DTC? Fill out Part A of Form T2201, Disability Tax Credit Certificate, with your basic personal information. Ask your medical practitioner to fill out and certify Part B of the form. Send the filled-out and signed form to the CRA. 15
Child disability benefit (CDB) The CDB is a tax-free benefit for families who care for a child under the age of 18 who is eligible for the disability tax credit. A child is eligible for the DTC when a medical practitioner certifies in Form T2201 that the child has a severe and prolonged impairment in physical or mental functions. The CDB is paid monthly along with the Canada child benefit. 16
CDB payments, July 2018 to June 2019 Family net income (2017) One eligible dependant ($/month) Two eligible dependants ($/month) Three eligible dependants ($/month) $0 to $65,975 $230.91 $461.83 $692.75 $70,000 $220.18 $442.71 $673.63 $75,000 $206.85 $418.96 $649.88 $80,000 $193.51 $395.21 $626.13 17
18 GST/HST credit
GST/HST credit The GST/HST credit is a tax-free payment that helps individuals and families with modest income offset all or part of the GST or HST that they pay. You don t have to apply. When you do your taxes, the CRA will issue payments, including any payments from related provincial programs, if they determine you are eligible. The credit is paid four times a year, around the 5th of July, October, January, and April. 19
Are you eligible for the GST/HST credit? You may be eligible for this credit if you are a resident of Canada and at least one of the following applies: You are 19 or older. You have or had a spouse or commonlaw partner. You are or were a parent and live or lived with your child. 20
How is your GST/HST credit calculated? The CRA calculates your GST/HST credit based on: your family net income the number of children you have registered with the CRA for benefits and credits 21
GST/HST credit, July 2018 to June 2019 Single Family net income (2017) under $9,209 22 No children ($/year) $284.00 $12,000 $339.82 $15,000 $399,82 $20,000 $25,000 $30,000 $433.00 1 child ($/year) 2 children ($/year) 3 children ($/year) 4 children ($/year) $717.00 $866.00 $1,015.00 $1,164.00
GST/HST credit, July 2018 to June 2019 Family net income (2017) under $36,976 23 No children ($/year) Married/common-law 1 child ($/year) 2 children ($/year) 3 children ($/year) 4 children ($/year) $568.00 $717.00 $866,00 $1,015.00 $1,164.00 $38,000 $516.80 $665.80 $814.80 $963.80 $1,112.80 $39,000 $466.80 $615.80 $764.80 $913.80 $1,062.80 $40,000 $416.80 $565.80 $714.80 $863.80 $1012.80 $42,000 $316.80 $465.80 $614.80 $763.80 $912.80 $44,000 $216.80 $365.80 $514.80 $663.80 $812.80
Working income tax benefit (WITB) 24
Working income tax benefit (WITB) If you work but have a modest income, you may be able to claim the WITB when you do your taxes. To see if you are eligible and to calculate how much you could claim on your return, fill out Schedule 6. You can apply to receive 50% of your WITB in advance payments. If you are also eligible for the disability tax credit, you may get a disability supplement. 25
How much money will you get? To get an estimate of the benefit and credit payments you may be eligible to receive, go to canada.ca/child-family-benefits-calculator. 26
27 A few things to remember
Continue receiving your benefit and credit payments Do your taxes every year, even if you have no income to report or if your income is tax exempt. If you have a spouse or commonlaw partner, they also have to do their taxes every year. Keep your personal information up to date with the CRA. e 28
How to do your taxes There are many ways to do your taxes. Here are some options: Online using NETFILE. Use Auto-fill my return in My Account. The Community Volunteer Income Tax Program. Mail a paper return. Use a service provider. 29
Your marital status changes Your address changes Your direct deposit information changes, or you want to start or stop direct deposit Your child or your spouse or common-law partner has died The number of children in your care changes You start or stop sharing a child s custody You or your spouse or common-law partner s residency status has changed Any CRA notice that you receive shows outdated information 30 When should you contact the CRA?
Get your payments faster! Direct deposit lets the CRA deposit your tax refund and your benefit and credit payments directly into your account instead of mailing you a cheque. Direct deposit offers you faster access to your money! How to sign up: online o with My Account at canada.ca/my-cra-account o with the MyCRA mobile app at canada.ca/cra-mobile-apps by mail fill out the direct deposit enrolment form available online at canada.ca/cra-direct-deposit and at most financial institutions by phone at 1-800-959-8281 31
Letters from the CRA Received a letter from the CRA Send information to the CRA Contact the CRA with questions Don t ignore the letter. If you do, your payments could be delayed or stopped. More information: Validating your eligibility for benefits and credits 32
Community Volunteer Income Tax Program (CVITP) Through the CVITP, volunteers prepare income tax and benefit returns for those who are eligible, for free! 33
Who is eligible for the CVITP? Suggested family income 1 person $30,000 2 people $40,000 3 people $42,500 Examples of simple tax situations: Less than $1,000 in interest income. Scholarships, fellowships, bursaries or grants. Benefits such as Canada Pension Plan, disability, employment insurance, social assistance. 34
Become a participating organization! The CRA provides participating community organizations and their volunteers with: Training Free income tax preparation software Access to a toll-free dedicated telephone line Surplus computers (when available) Promotional products and services To become a participating community organization, register at canada.ca/taxes-volunteer. 35
Volunteer! To become a CVITP volunteer, you must: Affiliate with a community organization. Be willing to learn basic tax information. Register online at canada.ca/taxes-volunteer. Meet security requirements. Apply for an EFILE account for electronic filing at canada.ca/efile. 36
For more information CRA web addresses and phone numbers Aboriginal peoples Child and family benefits Disability tax credit Working income tax benefit CVITP CVITP - volunteer My Account E-services canada.ca/taxes-aboriginal-peoples canada.ca/child-family-benefits canada.ca/disability-tax-credit canada.ca/working-income-tax-benefit canada.ca/taxes-help canada.ca/taxes-volunteer canada.ca/my-cra-account canada.ca/cra-electronic-services Benefit enquiries 1-800-387-1193 Individual enquiries (and to get Forms) 1-800-959-8281 37
38 Do you have any questions?