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Recovery Benefits - International Travel
The government indicated that they are changing the eligibility rules so that international travelers who are required to quarantine upon their return to Canada will not be eligible to receive the Canada Recovery Sickness Benefit, the Canada Recovery Caregiving Benefit or the Canada Recovery Benefit during the period of their quarantine. The intended rule is to come into effect retroactively on January 3, 2021.
The CRA has issued FAQs on:
1. Canada Recovery Benefit (CRB)
2. Transition to Employment Insurance
If an employee is working from home because the regular place of employment is closed, the CRA would not consider the employee to have received a taxable benefit where the employer pays for, reimburses or provides a reasonable allowance for commuting costs incurred to allow the employee to travel to their regular place of employment, to, for example, pick up computer equipment or perhaps other office equipment so that they can work from home.
2) Home Office Equipment
CRA will not consider an employee to have received a taxable benefit where the employer pays or reimburses up to $500 of computer or home office equipment to enable the employee to carry out their duties. Amounts in excess of $500 must be included as a taxable benefit.
Disability one-time payment
Deadline to apply for the Disability Tax Credit (DTC): December 31, 2020 extended
You do not have to apply to receive this payment. The CRA expects to issue the payments beginning this fall.
Non-filer benefit repayments
Filing of 2019 personal tax return prior to September is recommended.
Non-filers will have their estimated payments stop in October and may have to repay what was received in July, August, and September 2020.
CERB is set to end September 26, 2020
Payment and Interest
Payment due date for current year individual tax returns (including instalments): extended to September 30, 2020.
No further filing deadline extensions
CRA will be waiving interest on existing tax debts related to:
• individual income tax returns from April 1, 2020, to September 30, 2020
• and from April 1, 2020, to June 30, 2020, for HST returns
• one-time, tax-free, non-reportable payment of $600;
• Eligible persons include any who have
o a Disability Tax Credit certificate provided by the Canada Revenue Agency;
o Canada Pension Plan disability benefit or Quebec Pension Plan disability benefit; and
o disability supports provided by Veterans Affairs Canada;
• if you are eligible for the Disability Tax Credit but have not yet applied, you must apply by September 25, 2020.
• Seniors who are eligible for the one-time payment to persons with disabilities would receive a total of $600 in special payments.
Maximum number of periods that can be claimed is 6 four-week periods i.e. 24 weeks
Return or repay CERB if you no longer meet the eligibility via:
• CRA My Account
• Online Banking:
o Sign in to your financial institution's online banking service
o Under "Add a payee" look for an option such as: CRA (revenue) – tax instalment
o Enter your 9 digit social insurance number (SIN) as the CRA account number
• By mail:
o Mail a cheque or money order to the CRA:
o Make the payment out to "Receiver General for Canada"
o Indicate it is for "Repayment of CERB"
o Indicate which eligibility period you are repaying
o Include your Social Insurance Number (SIN) or your Temporary Tax Number (TTN)
o Mail your payment:
Revenue Processing – Repayment of CERB
Sudbury Tax Centre
1050 Notre Dame Avenue
For front-line workers as part of a temporary pandemic payment to recognize their efforts in the fight against COVID-19 the government is providing:
List of eligible workplaces and workers can be found here: https://www.canada.ca/en/department-finance/economic-response-plan.html
Canada Emergency Student Benefit (CESB)
More details here: https://www.jarvisryan.com/admin/communications/21
https://www.canada.ca/en/department-finance/economic-response-plan.html April 15, 2020
Canada Emergency Response Benefit (CERB):
Changes to the eligibility rules to:
Note: you must still meet the criteria: you stopped or will stop working due to COVID-19, and:
For at least 14 days in a row during the 4-week payment period, you do not expect to receive more than $1,000 (before taxes) from employment and self-employment income
You do not expect your situation to change during this 4-week period and you do not expect to receive more than $1,000 (before taxes) from employment and self-employment income
A new temporary salary top-up for low-income essential workers:
The Federal government will work with provinces and territories through a new transfer to cost-share a temporary top up to the salaries of low-income workers (those who earn less than $2,500 per month on a full-time basis), that the provinces and territories have deemed essential in the fight against COVID-19.
More details will be released shortly.
Canada Emergency Response Benefit
To apply for the Canada Emergency Response Benefit via CRA My Account you do not need a security code.
You do not have to live in Canada to qualify but you have to be a tax resident of Canada
Ontario Child Support
Helping families pay for the extra costs associated with school and daycare closures during the COVID-19 outbreak by providing a one-time payment of $200 per child up to 12 years of age, and $250 for those with special needs, including children enrolled in private schools.
If previously registered for the strike days, this will automatically be paid otherwise have to apply.
Apply here: https://www.ontario.ca/page/get-support-families
Other Support Available:
Mortgage: A six- month mortgage deferral program implemented on a case-by-case basis for your primary residence. Contact your bank.
Rent: Discuss alternate arrangements with your landlord, if required. No deferral is mandated however no eviction orders will be issued until further notice.
Property Tax: Payment deferral options vary by municipality, contact your municipality for more information.
Filing and Payment Extension:
2019 tax return: Due June 1, 2020
Any new income tax balances due, or installments, to be deferred until September 1, 2020.
Canada Emergency Response Benefit:
To provide a taxable benefit of $2,000 a month for up to 4 months to:
Apply via CRA My Account - Application will be available April 6th with first payment to start 10 days after application via cheque and 3-4 days via direct deposit.
Canada Child Benefit
An extra $300 per child for 2019-2020 - this benefit will be delivered as part of the scheduled payment in May 2020.
Special Goods and Services Tax credit payment
One-time special payment by early May for low- and modest-income families. Up to $400 for single individuals to $600 for couples.
There is no need to apply for this payment. If you are eligible, you will get it automatically.
Our office is happy to help with any questions or issues.Contact Us