What the CRA Said

Lower-income renters in Canada can now apply for a one-time $500 top-up to the Canada Housing Benefit

Canadians must meet all the following conditions to be eligible for the new benefit:

• have filed a 2021 tax return;
• be at least 15 years of age as of December 1, 2022;
• be a resident in Canada in 2022 for tax purposes;
• have an adjusted family net income of $20,000 or less for individuals, or $35,000 or less for families;
• have paid at least 30% of their 2021 adjusted family net income on rent for their principal residence in the 2022 calendar year; and
• be able to provide their 2022 address(s) and landlord’s contact information.

Eligible applicants can quickly and easily apply for the one-time top-up to the Canada Housing Benefit through their Canada Revenue Agency (CRA) My Account.

Applications for the new Canada Dental Benefits are now open

The Canada Dental Benefit will give eligible families up-front, direct payments of up to $650 a year per eligible child under 12 for two years (up to $1,300) to support the costs of dental care services.

In order to access the benefit, applicants must meet all of the following criteria:

• They have a child or children under 12 as of December 1, 2022 and are currently receiving the Canada Child Benefit (CCB) for that child;
• They have an adjusted family net income of less than $90,000;
• Their child does not have access to private dental insurance;
• They have filed their 2021 tax return; and
• They have had or will have out of pocket expenses for their child’s dental care services incurred between October 1, 2022 and June 30, 2023, for which the costs are not fully covered or reimbursed by another dental program provided by any level of government.

If you are eligible, the current period you can apply for is:

• October 1, 2022 to June 30 2023
• The last day you can apply is Friday, June 30, 2023
• If you are eligible for a second payment, you must apply again during the next period.

To apply, you will need:

• each eligible child’s dental care provider’s name, address and telephone number
• date or expected date of your child’s dental appointment
• your employer’s name, address, and telephone number (if applicable)
• your spouse or common-law partner’s employer’s name, address, and telephone number (if applicable)

The Government of Canada launches formal consultations to streamline reporting of payroll information

Currently, employers must provide the same or similar information to multiple government departments at different times, such as to the CRA for tax purposes or to Employment and Social Development Canada (ESDC ) for Employment Insurance benefits. Government requests are also not always aligned to information employers have readily available in their payroll systems. Canadian businesses would benefit from this modernization and streamlining by being able to share information directly with the Government of Canada in one place, reducing duplication and effort, it would also improve the speed and accuracy of delivering services and benefits to Canadians.

To achieve this, last month, the Canada Revenue Agency (CRA) and (ESDC are launched formal consultations as part of a large scale ePayroll reporting solution project.

The CRA and ESDC will consider the input they received to inform a proposal for a future implementation of a real-time ePayroll system, and ensure that businesses of all sizes benefit from this work, by March 2024.

CRA’s Disability Advisory Committee submits 10 recommendations in its third annual report

The Canada Revenue Agency’s (CRA) Disability Advisory Committee (DAC) released its 2022 annual report today. The report includes 10 recommendations for potential improvements to the disability tax credit (DTC) and its administration.

The recommendations are organized into three categories: DTC eligibility and structure; DTC appeals and review process; and protecting the legal interests of DTC applicants where applicable.

The report also recognizes the progress the CRA has made to improve its services for persons with disabilities, including:

• legislative changes to the eligibility for the DTC under the categories of mental functions and life-sustaining therapy
• launch of a digital DTC application to make the application process simpler for both medical practitioners and individuals
• a Navigator to support people with more complex situations in completing their applications

The CRA looks forward to undertaking a more in-depth review of these recommendations to determine how the administration of the DTC can be further improved.

This information is for discussion purposes only and should not be considered professional advice. There is no guarantee or warrant of information on this site and it should be noted that rules and laws change regularly. You should consult a professional before considering implementing or taking any action based on information on this site. Call our team for a consultation before taking any action. ©2023 Shajani CPA.

Shajani CPA is a CPA Calgary, Edmonton and Red Deer firm and provides Accountant, Bookkeeping, Tax Advice and Tax Planning services.