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Page 1: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Get your benefits

and credits

Page 2: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Benefit and credit payments

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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.

!

Page 3: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Benefits and credits

Some of the benefits and credits for which you may

be eligible include:

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Canada child benefit

Goods and services

tax/harmonized sales

tax (GST/HST) credit

Child disability benefitDisability tax credit

Canada workers benefit (formerly Working income

tax benefit)

Related benefit and

credit payments from

provincial or territorial

programs

Page 4: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Canada child benefit

Page 5: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Canada child benefit (CCB)

• A tax-free payment up to $6,639 made to

the primary caregiver of a child under 18

years of age.

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• Applying for the CCB will also

register the child for any

related provincial or territorial

programs.

Page 6: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

CCB payments, July 2019 to June 2020

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2018 family

net income

Per child under

age 6 (monthly)

Per child 6 to 17

(monthly)

$0 to 31,120 $553.25 $466.83

$35,000 $530.61 $444.20

$40,000 $501.45 $415.03

$45,000 $472.28 $385.86

$100,000 $254.63 $168.21

$150,000 $121.30 $34.88

$175,000 $54.63 $0.00

Page 7: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Are you eligible for the CCB?

To be eligible for the CCB, you must meet all of the following

conditions:

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• 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

Also you or your spouse or common-law partner must be one of the

following:

o a Canadian citizen

o a permanent resident

o a protected person

o a temporary resident who has lived in Canada for the previous

18 months, and who has a valid permit in the 19th month

o an Indian within the meaning of the Indian Act.

Page 8: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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

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You should apply even if:

• you share custody of a

child

• a child is living with you

temporarily

Page 9: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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Do you share custody of your child?

• Shared-custody is when a child lives part of the

time with you and the rest of the time with

another individual at a different address on a

more or less equal basis.

• If you and your child’s other parent live in the

same home, you do not share custody

Page 10: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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.

How do you apply for the CCB?

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Page 11: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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 or live in the northwest

Territories. The territories of Yukon and Nunavut 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

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Page 12: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Applying for the CCB using My Account

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• 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.

Page 13: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Applying for the CCB using Form RC66

• Fill out and sign

Form RC66, Canada Child

Benefits Application.

• Mail the form to the CRA.

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Page 14: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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Respond to letters from the CRA

If you receive a letter from the CRA:

• Call the number on the letter if you have any

questions

• Send the requested information to the CRA

• Don’t ignore the letter! If you do, your payments

could be delayed or stopped

Page 15: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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Disability tax credit

Page 16: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Disability tax credit (DTC)

• Reduces the amount of income tax a person with a

disability and their supporting family members may

have to pay.

• Allows you to claim $8,416 in non-refundable tax

credits

• 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 itself.

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Page 17: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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.

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Page 18: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Child disability benefit

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Page 19: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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.

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Page 20: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

CDB payments, July 2019 to June 2020

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Family net

income (2018)

One eligible

dependant

($/month)

Two eligible

dependants

($/month)

Three eligible

dependants

($/month)

$0 to $67,426 $236.00 $472.00 $708.00

$70,000 $229.14 $459.77 $695.77

$75,000 $215.80 $436.02 $672.02

$80,000 $202.47 $412.27 $648.27

Page 21: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

GST/HST credit

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Page 22: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

GST/HST credit

• 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.

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Page 23: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Are you eligible for the GST/HST credit?

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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 years of age or older

• You have (or previously had) a spouse or

common-law partner

• You are (or previously were) a parent and

live (or previously lived) with your child

Page 24: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

How is your GST/HST credit calculated?

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The CRA calculates your GST/HST credit based on:

• the number of children you have registered with

the CRA for benefits and credits

• your family net income

Page 25: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

GST/HST credit, July 2019 to June 2020

Single person

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Family net

income (2018)

No

children($/year)

1 child($/year)

2 children ($/year)

3 children ($/year)

4 children ($/year)

under

$9,412$290.00

$733.00 $886.00 $1,039.00 $1,192.00

$12,000 $341.76

$15,000 $401.76

$20,000

$443.00$25,000

$30,000

Page 26: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

GST/HST credit July 2019 to June 2020

Married/common-law

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Family net

income

(2018)

No

children

($/year)

1 child

($/year)

2 children

($/year)

3 children

($/year)

4 children

($/year)

under

$37,789$580.00 $733.00 $886,00 $1,039.00 $1,192.00

$39,000 $519.49 $672.45 $825.45 $978.45 $1,131.45

$40,000 $469.45 $622.45 $775.45 $928.45 $1,081.45

$42,000 $369.45 $522.45 $675.45 $828.45 $981.45

$44,000 $269.45 $422.45 $575.45 $728.45 $881.45

$46,000 $169.45 $322.45 $475.45 $628.45 $781.45

Page 27: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Canada workers benefit

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(formerly the Working income tax benefit

Page 28: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

• If you work but have a modest income, you may be able to

claim the CWB 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.

• Your family could claim up to $2,335.

• You can apply to receive 50% of your CWB in advance

payments.

• If you are also eligible for the disability tax

credit, you may get a disability supplement.

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Canada workers benefit (CWB)

Page 29: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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Climate action incentive payments

Page 30: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Climate action incentive payments

• Up to $486 for a family of four living in Manitoba

o plus a 10 % supplement for residents of small and rural

communities

• Calculate your payment on Schedule 14

• Payment will form part of your tax refund, or will

reduce any balance you owe for the year

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Page 31: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

How are the payments calculated?

Climate action incentive payments in Manitoba will

be calculated as follows for 2019:

• $243 for a single adult or the first adult in a

couple

• $121 for the second adult in a couple. Single

parents will receive this amount for their first child.

• $61 for each child in the family (starting with the

second child for single parents.

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Page 32: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

A few things to remember

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Page 33: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Avoid payment interruptions

• Do your taxes every year, even if you have no

income to report. If you have a spouse or

common-law partner, they also have to do

their taxes every year.

• Keep your personal information up

to date with the CRA.

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Page 35: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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When should you contact the CRA?

• 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 with

another individual

• you or your spouse or common-law partner’s

residency status has changed

• any CRA notice that you receive shows outdated

information

Page 36: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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Letters from the CRA

Don’t ignore the letter. If you do, your payments could

be delayed or stopped.

Received a letter from the CRA

Contact the CRA with question

Send information to the CRA

Page 37: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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

o fill out the direct deposit enrolment form available online at

canada.ca/cra-direct-deposit and at most financial institutions

• by phone

o 1-800-959-8281

Get your payments faster!

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Page 38: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

After you have done your taxes for the first time, you

can sign up for My Account.

Manage your tax and benefit affairs quickly,

conveniently, and securely…all online at

canada.ca/my-cra-account.

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My Account

Page 39: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Community Volunteer Income Tax Program

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Page 40: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Who is eligible for the Community

Volunteer Income Tax Program (CVITP)?

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

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Suggested family income

1 Person $35,000

2 persons $45,000

3 persons $47,500

Page 41: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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

online at canada.ca/taxes-volunteer.

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Page 42: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

Volunteer!

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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

Page 43: Get your benefits and credits - University of Manitoba · Disability tax credit (DTC) • Reduces the amount of income tax a person with a disability and their supporting family members

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For more information

CRA web addresses and phone numbers

Child and family benefits canada.ca/child-family-benefits

Disability tax credit canada.ca/disability-tax-credit

Canada workers benefit canada.ca/canada-workers-

benefit

CVITP canada.ca/taxes-help

CVITP - volunteer canada.ca/taxes-volunteer

CRA forms and publications canada.ca/cra-forms

My Account canada.ca/my-cra-account

E-services canada.ca/cra-electronic-services

Benefit enquiries 1-800-387-1193

Individual enquiries (and to get forms) 1-800-959-8281