Benefits and credits
Information for Indigenous peoples RC656
Table of contents
1. Is this information for you?...... 1
2. Benefits and credits...... 1 Canada child benefit...... 2 GST/HST credit...... 3 Disability tax credit...... 4 Child disability benefit...... 4 Canada workers benefit, formerly known as the working income tax benefit...... 5 Climate action incentive...... 5 Provincial and territorial programs...... 6
3. To continue getting your payments...... 6 Do your taxes...... 6 Keep your personal information up to date...... 6 How to do your taxes...... 8
4. Savings plans...... 10 Registered education savings plans...... 10 Registered disability savings plan...... 10
5. Other information...... 11 My Account...... 11 MyCRA and MyBenefits CRA mobile web apps...... 11 Direct deposit...... 11 Authorizing a representative...... 11 Validating your eligibility for benefits and credits...... 12 Get your proof of income statement ...... 12 Don’t get scammed!...... 12 Web pages and phone numbers...... 13
1. Ces renseignements s'adressent-ils à vous? Ce document présente des renseignements sur les versements de prestations et de crédits auxquels vous pourriez être admissible, vous explique quoi faire pour continuer à recevoir vos 1.versementsIs this et contientinformation d’autres renseignements for you utiles? concernant, entre autres, le dépôt direct Tethis Mon document dossier. ives information on benefit and credit payments you may be eli ible to receive how to continue ettin your payments and other useful information such as direct deposit and My Account. 2. Prestations et crédits 2.VoiciB certainesenefit dess prestationsand credit et certainss des crédits auxquels vous pourriez être admissible : Some of the benefits and credits you may be eli ible for include:
Allocation canadienne Crédit d’impôt pour Allocation canadienne pour les pour enfants personnes handicapées travailleurs. Anciennement Canada child benefit Disability tax credit Canada wor ers benefit connue sous le nom de prestation(formerly nown fiscale aspour the le wor in revenu incomede taxtravail benefit)
CréditGoods pour and la taxeservices sur les ChildPrestation disability pour benefit IncitatifClimate à agiraction pour incentive le climat produits et services/taxe de tax/harmonized sales tax enfants handicapés vente (GST/HST)harmonisée credit (TPS/TVH)
RelatedPrestations benefit et créditsand credit provinciaux payments from provincialou territoriaux or territorial connexes pro rams
TheLe montant amount ofque money vous youpouvez can recevoir et depends dépend on many de plusieurs thin s includin : choses, y compris : • votre revenu personnel ou familial; • your individual or family income • le nombre d’enfants à votre charge et leur âge; • how many children you have in your care and their a es • • siwhether vous ou you vos or enfants your children avez une have déficience a disability. Dans la plupart des cas, vous devez faire une seule demande pour savoir si vous êtes admissible. In most cases you only need to apply on e to find out if you are eli ible. nce the Canada Revenue Une fois que l’Agence du revenu du Canada (ARC) a reçu votre demande, elle détermine si vous A ency (CRA) receives your application we will see if you are eli ible and let you now by sendin you aêtes not admissibleice. et vous informe en vous envoyant un avis. Vous n’avez qu’à faire vos impôts chaque année pour continuer à recevoir des versements, Then you only need to do your taxes every year to continue ettin payments even if your income is même si votre revenu est exonéré d’impôt ou que vous n’avez pas de revenu. Si vous avez un tax exempt or you had no income at all. If you have a spouse or common-law partner they also need toépoux do their ou untaxes conjoint every year.de fait, The il doitCRA égalementuses the information faire ses fromimpôts your chaque income année. tax and L’A benefitRC utilise return les to calculate your federal benefit and credit payments and any related provincial or territorial payments.
Benefits and credits -Information for Indigenous peoples 1 ou could also apply for some of these benefits and credits for up to 10 years ba if you were eli ible for them but you did not apply. ou will also have to do your taxes for those years if you had not already done them.
Canada child benefit
The Canada child benefit (CCB) is a tax-free monthly payment made to eli ible families to help with the cost of raisin children under the a e of 18. ou can et the CCB even if your income is tax exempt or you had no income at all as lon as you and your spouse or common-law partner do your taxes each year.
or the uly 2019 to une 2020 payment period you could et up to:
$6,639 per year for each child under the age of 6
$5,602 per year for each child aged 6 to 17
ou could et this benefit if all of the followin apply:
you live with a child and the child is under 18 years of a e you are primarily responsible for the care and upbrin in of the child you are a resident of Canada for tax purposes you or your spouse or common-law partner are a Canadian citizen an Indian (as defined in the Indian t) a permanent resident a protected person or a temporary resident as these terms are defined in the Immigration and efugee rote tion t
To apply for the CCB use one of these options:
• use the Automated Benefits Application when you fill out your newborn’s provincial or territorial ( orthwest Territories) birth re istration – this option is comin soon to the u on and unavut • use the Apply for child benefits service in My Account • o to anada. a ra forms to find and fill out orm RC66 anada ild enefits ppli ation
Applyin for the CCB will also re ister your child for any related provincial or territorial payments and the GST/HST credit.
or more information o to anada. a hild family benefits and clic on Canada child benefit. ou could also o to anada. a ra forms to find more information in the Boo let T4114 anada ild enefit and related pro in ial and territorial programs
2 Benefits and credits -Information for Indigenous peoples GST/HST credit
The oods and services tax / harmonized sales tax (GST/HST) credit is a tax-free payment that helps eli ible individuals and families with low and modest incomes.
The payments are usually issued on the fifth day of the month in uly O tober anuary and pril. Payments are calculated based on your family net income from your tax returns and the number of children you have re istered for the CCB or the GST/HST credit.
or the uly 2019 to une 2020 payment period you could et up to:
$580 per year for a family without children
$443 per year for a single person without children
Plus $153 per year for each child
ou may be eli ible for this credit if you are a resident of anada and one of the followin applies:
• you are 19 years of a e or older • you have (or had) a spouse or common-law partner • you are (or were) a parent and live (or lived) with your child
ou do not have to apply for the GST/HST credit. To find out if you are eli ible you have to do your taxes. The CRA will determine if you are eli ible for the GST/HST credit and any related provincial payments.
Remember – you only need to apply once to find out if you are eligible for benefit and credit payments. Then you need to do your taxes on time every year to continue getting payments, even if your income is tax exempt or you had no income at all.
or more information o to anada. a gst hst redit or o to anada. a ra forms to find and read Guide RC4210 redit in luding related pro in ial redits and enefits
Benefits and credits -Information for Indigenous peoples 3 Disability tax credit
The disability tax credit (DTC) is a non-refundable tax credit that helps persons with disabilities or their supportin family members reduce the amount of income tax they may have to pay. Bein eli ible for the DTC can open the door to other federal provincial or territorial pro rams li e the child disability benefit.
ou may be eli ible if orm T2201 isa ilit a redit ertifi ate has been approved by the CRA. A medical practitioner has to fill out the form and certify that you or your dependant has a severe and prolon ed impairment in physical or mental functions and describe its effects.
nce the CRA has determined that you or your dependant is eli ible you can claim the disability amount on your tax return. or the 2019 tax year the maximum disability amount is 8,416. If you were under 18 years of a e at the end of the year you can claim up to an additional $4,804.
or more information o to anada. a disability tax redit or o to anada. a ra forms to find orm T2201 isa ilit a redit ertifi ate or read Guide RC4064 isa ilit elated Information.
Child disability benefit
The child disability benefit is a tax-free monthly payment made to families who care for a child under the a e of 18 with a severe and prolon ed impairment in physical or mental functions. This benefit is paid with the CCB.
ou could et up to $2,832 per year ( 236 per month) for each child who is eli ible for the disability tax credit. ( ote that these amounts are for the uly 2019 to une 2020 payment period).
To et the child disability benefit:
• you must be eli ible for the Canada child benefit • your child must be eli ible for the disability tax credit
If you are already ettin the Canada child benefit for your child who is also eli ible for the disability tax credit you do not need to apply for the child disability benefit. ou will et it automatically.
or more information o to anada. a hild disability benefit or o to anada. a ra forms to find and read Guide RC4064 isa ilit elated Information.
4 Benefits and credits -Information for Indigenous peoples Canada wor ers benefit formerly nown as the wor in income tax benefit The Canada wor ers benefit (CWB) is a refundable tax credit for modest-income individuals and families who are wor in .
For CWB purposes, you have an eligible dependant if you have a child who, at the end of the year: • lives with you • is under 19 years of age • is not eligible for the CWB
The amount you can claim on your tax return depends on your income whether you have children in your care and other additional factors.
ou could be eli ible if:
you are 19 years of a e or older on December 31 you are under 19 years of a e but have a spouse or common-law partner or an eli ible dependent (such as a child) on December 31 of the tax year you are a resident of Canada for income tax purposes throu hout the year
ou can claim the CWB on your tax return. nly one person can claim the basic Canada wor ers benefit for an eli ible dependant.
Advance payments ou may be eli ible to apply for advance payments of the Canada wor ers benefit (formerly nown as the wor in income tax benefit). ou can apply for advance payments and receive up to 50 of your benefit as a quarterly payment if you can estimate your annual income when you apply. Advance payments are usually issued on the fifth day of the month in April uly ctober and anuary. Apply for advance payments by fillin out orm RC201 anada or ers enefit d an e a ments ppli ation.
or more information o to anada. a anada or ers benefit.
Climate action incentive
ou can claim the climate action incentive (CAI) payments if you live in a province that does not meet the federal benchmar for pricin pollution.
• Residents of Sas atchewan Manitoba ntario and ew Brunswic can claim the CAI payment on Schedule 14 of their income tax and benefit returns. • A 10 per cent supplement is available for residents of small and rural communities.
Benefits and credits -Information for Indigenous peoples 5 • CAI payments will first be used to reduce any balance owin if applicable or as an increase to the amount of any refund to which they are entitled. • CAI payment amounts will vary accordin to family composition and province of residence.
A family of four in the impacted provinces could receive up to the followin when claimin the CAI payment on your income tax and benefit return:
• Sas atchewan: 609 • ntario: 30 • ew Brunswic : 256 • Manitoba: 339
Provincial and territorial pro rams
ach province and territory offers their own related benefits and credits.
or more information on the pro rams available in your province or territory o to anada. a hild family benefits and clic on Provincial and territorial benefits.
3. To continue ettin your payments
Do your taxes To continue ettin your benefit and credit payments you need to do your taxes on time every year even if your income is tax exempt or you had no income at all. If you have a spouse or common-law partner they also need to do their taxes every year so that the CRA can calculate your payments.
Before doin your taxes ma e sure you have all the information you need to fill out your tax return and that your personal information is up to date with the CRA.
Keep your personal information up to date If there has been a chan e in your life for example you had a child ot married or moved you should update your information with the CRA as soon as possible by usin My Account at anada. a my ra a ount or by callin the CRA at 1-800-38 -1193.
This will ensure you are receivin the correct amount of benefits and credits and that they are not delayed or stopped.
Marital status ou should update your marital status as soon as it chan es even if you are livin in a common-law relationship. nce the CRA nows about your chan e in marital status we will recalculate your payments ta in into consideration your new marital status and your new family net income.
6 Benefits and credits -Information for Indigenous peoples If you are separated you will have to be livin separate and apart for at least 90 days before updatin your marital status.
ou can chan e your marital status by phone online with My Account by visitin anada. a my ra a ount or by mail usin orm RC65 arital status ange.
Go to anada. a ra forms to find and download forms.
xample After 10 years of marria e Tracey and ordin separated in ctober. In anuary Tracey told the CRA about her separation usin My Account. ow that they have been separated for 90 days the CRA will recalculate Tracey’s CCB payments usin only her income from ovember until the end of the current payment period ( une).
Address ou need to tell the CRA your new address if you move. our benefit and credit payments may stop if you do not even if you are ettin them by direct deposit.
ou can chan e your address by phone online with My Account by visitin anada. a my ra a ount or by mail usin orm RC325 ddress ange re uest.
umber of children ou need to apply for child benefits when your child is born or when a child starts to live with you. ou also need to let the CRA now if you start sharin custody of a child or if a child is no lon er in your care.
ou share custody if the child lives with you and another individual in separate residences on a more or less equal basis (between 40 and 60 of the time). ach eli ible individual will et 50 of the payment they would have received if the child lived with them all of the time.
Direct deposit It is important to eep your ban in information up to date especially after any ma or life event. or example if you become separated from your spouse or common-law partner you need to ma e sure your payments are deposited in the ri ht account.
ou can si n up or update your ban in information by phone online with My Account or by sendin orm PWGSC-TPSGC 800-552 ire t deposit enrolment form to the address indicated on the orm.
ou can start chan e or end direct deposit at any time.
Go to anada. a ra forms to find and download forms.
Benefits and credits -Information for Indigenous peoples 7 How to do your taxes There are many ways to do your taxes. Here are some options:
• online • send a paper return • the Community Volunteer Income Tax Pro ram (CVITP); nown as the Income Tax Assistance – Volunteer Pro ram in uebec
nline When you do your taxes online you fill out your return electronically with a software and you send it directly to the CRA usin the Internet.
or more information and to see a list of software you can use o to anada. a netfile. Many of the software are free to use.
Auto-fill my return If you are re istered for My Account and you are doin your taxes online you may be able to use a service called Auto-fill my return. This service automatically fills in parts of your tax return with your information that the CRA has at the time you do your taxes.
or more information o to anada. a auto fill my return.
Send a paper return If you are doin your taxes on paper you will need a tax pac a e which includes a uide and forms to fill out. Dependin on your tax situation you may need to refer to other uides or fill out some schedules and other forms that have more detailed information. ou should use the eneral tax pac a e for the province or territory where you lived on December 31 of the tax year. ou can call the CRA at 1-800-959-8281 and they will mail you one or you can print a tax pac a e at anada. a taxes general pa age.
ou may be eli ible to use a simplified tax return called the 1S , redit and enefit Return if you are re istered under the Indian t. ou can do so only if all of the followin apply:
• you lived in ewfoundland and Labrador uebec ntario Manitoba Sas atchewan or Alberta on December 31 of the tax year • all your income is tax exempt (except for retroactive universal child care benefit payments old a e security pension payments social assistance payments and net federal supplements) • no tax was deducted from any of your income • you did not receive any wor in income tax benefit advance payments in the tax year
The T1S-D return is not available to print from our website. our band council may already have some or could order them for you. CRA outreach officers may also brin copies when they visit your community.
8 Benefits and credits -Information for Indigenous peoples Sendin a paper tax return to the CRA nce you fill out your paper tax return you must send it alon with your supportin documents such as tax slips to the CRA at one of the addresses below.
here you live here to send the tax return
Alberta British Columbia Manitoba Sas atchewan orthwest Winnipe Tax Centre Territories or u on Post ffice Box 14001 ntario: Hamilton Kitchener Waterloo London Thunder Bay Station Main or Windsor Winnipe MB R3C 3M3
ew Brunswic ewfoundland and Labrador ova Scotia unavut or Prince dward Island Sudbury Tax Centre ntario: Barrie Bathurst Belleville Kin ston ttawa 1050 otre Dame Avenue Peterborou h St. Catharines Sudbury or Toronto Sudbury P3A 5C2 uébec: Montréal utaouais or Sherbroo e
onqui re Tax Centre uébec: All areas other than Montréal utaouais 2251 René-Lévesque Boulevard or Sherbroo e onqui re C G S 5 2
The Community Volunteer Income Tax Pro ram If you have a modest income and a simple tax situation volunteers from the Community Volunteer Income Tax Pro ram (CVITP) ( nown as the Income Tax Assistance – Volunteer Pro ram in uebec) can do your taxes for you for free. Community or anizations across Canada host free tax clinics where volunteers complete tax returns for eli ible individuals.
Are you eli ible for the CVITP? ou may be eli ible if you have a simple tax situation and a modest income. our tax situation is not simple if you:
• are self-employed or have employment expenses • have a business or rental income and expenses • have capital ains or losses • filed for ban ruptcy • are doin a deceased person’s taxes
To find a free tax clinic and to find out if you are eli ible for the pro ram o to anada. a taxes help.
Benefits and credits -Information for Indigenous peoples 9 4. Savin s plans
Re istered education savin s plans The Government of Canada can help you save for your child’s education after hi h school if you open a re istered education savin s plan (R SP). The money in an R SP can be used to pay for expenses related to full-time or part-time studies in a trade school Coll e d’ensei nement énéral et professional (C G P) colle e university or in an apprenticeship pro ram. penin an R SP is more than ust to build savin s; studies indicate that an R SP can encoura e a child to pursue and complete a hi her education.
or more information o to anada. a edu ation savings and clic on Re istered ducation Savin s Plans (R SP) .
Canada education savin s rant If you contribute money into a re istered education savin s plan the Government will add between 20 and 40 of your contribution dependin on your family income and the amount contributed. After hi h school your child can withdraw the money to help pay for either full-time or part-time studies. or more information o to anada. a edu ation savings and clic on Canada ducation Savin s Grant .
Canada learnin bond If your child was born on or after anuary 1 2004 they may be eli ible to receive the Canada learnin bond (CLB). It can help you start savin now for your child’s education after hi h school. our child can use the money to pay for their education expenses in part-time or full-time studies in an apprenticeship pro ram a trade school C G P colle e or university.
nce you open an R SP the Government of Canada will deposit 500 into it for your child. With the CLB your child could also et an additional 100 every year to a maximum of 2 000 until a e 15.
or more information o to anada. a edu ation savings and clic on Canada Learnin Bond (CLB) .
Re istered disability savin s plan The re istered disability savin s plan (RDSP) is a lon -term savin s plan that helps Canadians with severe and prolon ed disabilities and their families save for the future. To open a plan the beneficiary of an RDSP must be eli ible for the disability tax credit. With a plan you may also qualify for additional rants and bonds that the Government of Canada pays into RDSPs.
or more information o to anada. a rdsp.
10 Benefits and credits -Information for Indigenous peoples 5. ther information
My Account My Account is the CRA’s online service that you can use to trac your refund view or chan e your tax return chec your benefit and credit payments and dates chan e your personal information set up direct deposit si n up for email notifications and so much more.
or more information or to re ister for My Account o to anada. a my ra a ount.
MyCRA and MyBenefits CRA mobile web apps MyCRA and MyBenefits CRA are the CRA’s mobile web apps for individuals. The apps provide you with resources to help you do your taxes. sin MyCRA mobile web app allows you to et a quic snapshot of your personal tax information and mana e select services.
MyBenefits CRA mobile web app allows you to have quic access to personalized benefit and credit information in a format desi ned for mobile devices. It tells you the date and amount of your next payment and lets you easily view and update your information.
or more information o to anada. a ra mobile apps.
Direct deposit Direct deposit is a fast convenient reliable and secure way to et your CRA payments directly into your account at a financial institution in Canada.
If you are re istered for CRA’s di ital services (My Account MyCRA and MyBenefits CRA) you can si n up for direct deposit online. nce lo ed in clic on Arran e my direct deposit and enter your ban in information.
or other ways to enrol for direct deposit update your ban in information or for more information o to anada. a ra dire t deposit.
Authorizin a representative ou can ive permission to a person or business to deal with the CRA on your behalf by fillin out orm Information eturn for le troni iling of an Indi idual s In ome a and enefit eturn. This representative could be your spouse or common-law partner another family member a friend or an accountant.
ou don't need to authorize a representative if they're only doin your taxes.
If you are re istered for My Account you can authorize a representative throu h this service. If not you will need to do so by fillin out orm T1013 ut ori ing or an elling a epresentati e and sendin it to the CRA.
Go to anada. a ra forms to find and download forms.
Benefits and credits -Information for Indigenous peoples 11 Validatin your eli ibility for benefits and credits The CRA mi ht as you for documents as part of the validation process once you are receivin benefits. The purpose of the validation process is to:
• ma e sure that the ri ht benefit and credit is paid to the ri ht individual • inform individuals about their eli ibility and entitlement for benefits and credits • maintain the inte rity of child and family benefit and credit pro rams
If you can’t provide the documents the CRA is as in for call the number on the letter you received. The CRA could su est other documents to send such as a letter from your employer a band council member a school authority or a medical doctor.
If you i nore the letter your payments could stop.
The CRA will never as you to contact an abusive spouse. If you are in a difficult situation and are unable to et the documents you can send any of the followin documents and the review will end:
• a copy of a police report • a restrainin order or an order of protection • a letter from a shelter confirmin that you and your children are stayin there
The CRA’s review could increase or decrease your payments dependin on your situation. If you need help or have any questions call the telephone number on the letter or 1-800-38 -1193 as soon as possible.
Get your proof of income statement ou mi ht need to provide proof of income to a ban or a landlord. ou can et this online in My Account by clic in on Proof of income statement (option C’ print) or by callin the CRA's Tax Information Phone Service at 1-800-26 -6999 and the CRA will mail it to you.
Don’t et scammed There are many types of fraud out there and new scams pop up daily. Some common scams include:
• a ressive phone calls that threaten arrest unless you pay an amount
• demands that you pay taxes in ift cards prepaid credit cards or bitcoins
• emails or text messa es that as you to claim a tax rebate by wire transfer or e-transfer
• emails with lin s that as you to provide personal or financial information in a fa e CRA website
These are scams and you should never respond to these fraudulent communications or clic on any of the lin s provided.
The only time the CRA will send an email that contains lin s is if you call the CRA to as for a form or a lin to specific information. A CRA a ent will send the information to your email durin the telephone call. The CRA will also never use text messa es to communicate with you.
12 Benefits and credits -Information for Indigenous peoples Before ivin money or personal information by phone verify the caller’s authenticity. ou can note the caller’s name telephone number and office location and verify that the employee wor s for the CRA by callin 1-800-959-8281.
or more information o to anada. a prote t yourself against fraud.
Web pa es and phone numbers
eb pages
• Information for Indi enous peoples: anada. a taxes aboriginal peoples • Child and family benefits: anada. a hild family benefits • Child and family benefits calculator: anada. a hild family benefits al ulator • Disability tax credit: anada. a disability tax redit • Information to help you do your taxes: anada. a taxes get ready • Community Volunteer Income Tax Pro ram: anada. a taxes help • orthern service centres: anada. a northern servi e entres • CRA forms and publications: anada. a ra forms • My Account: anada. a my ra a ount
elephone numbers • Benefit enquiries: 1 800 38 1193 • Individual enquiries (and to et forms): 1 800 959 8281 • Territorial residents – Individual tax and benefit enquiries (accessible from 86 area code only) : 1 866 426 152
Benefits and credits -Information for Indigenous peoples 13