Chính phủ Canada áp dụng giảm thuế cho toàn dân và siết chặt quy định về cho thuê ngắn hạn

Từ Bộ Tài chính Canada – Ngày 3 tháng 12 năm 2024 – Ottawa, Ontario

Hôm nay, Phó Thủ tướng kiêm Bộ trưởng Tài chính, Bà Chrystia Freeland, và Bộ trưởng Dịch vụ Công và Mua sắm kiêm Phó đại diện bang Quebec, Ông Jean-Yves Duclos, đã nhấn mạnh cách chính phủ đang giúp người dân Canada tiết kiệm hơn.

1. Giảm thuế thông qua Dự luật C-78

Phó Thủ tướng thông báo Dự luật C-78, Đạo luật Giảm Thuế cho Toàn Dân Canada, đã được Hạ viện thông qua và đang được Thượng viện xem xét. Dự luật này miễn thuế HST/GST cho hầu hết thực phẩm và nhiều mặt hàng cần thiết trong dịp lễ, giúp giảm chi phí cho người dân.

Từ ngày 14/12/2024 đến 15/02/2025, các mặt hàng sau sẽ được miễn thuế:

Thực phẩm chế biến sẵn (khay rau củ, các món ăn và salad làm sẵn, bánh sandwich).

• Các bữa ăn tại nhà hàng (ngồi tại chỗ, mang đi hoặc giao hàng).
• Đồ ăn vặt (khoai tây chiên, kẹo, thanh ngũ cốc).
• Bia, rượu vang, cider và đồ uống pha sẵn có nồng độ cồn dưới 7%.
• Quần áo, giày dép, ghế xe và tã cho trẻ em.
• Đồ chơi trẻ em (trò chơi trên bàn, búp bê, máy chơi game).
• Sách, báo in và các loại xếp hình cho mọi lứa tuổi.
• Cây thông Noel và các cây trang trí tương tự.

Chính sách này sẽ giúp một gia đình tiết kiệm từ $100 đến $300 trên mỗi $2,000 chi tiêu trong vòng hai tháng.

2. Quỹ Quản lý Cho thuê Ngắn hạn trị giá 50 triệu đô la

Chính phủ đã ra mắt Quỹ này để hỗ trợ các thành phố thực thi quy định cho thuê ngắn hạn, đảm bảo nhà ở được sử dụng cho người dân Canada.

Quỹ sẽ cung cấp tài chính cho các thành phố nhằm tăng cường hoạt động kiểm tra và xử lý vi phạm, như:

• Tuyển dụng nhân viên thực thi quy định.
• Quản lý khiếu nại.
• Thực hiện kiểm tra tại chỗ.

Các thành phố có thể nộp đơn xin tài trợ từ ngày 16/12/2024 đến 24/01/2025. Với khoảng 235,000 bất động sản cho thuê ngắn hạn trên toàn quốc, chính phủ kỳ vọng sẽ đưa những căn nhà không tuân thủ trở lại thị trường nhà ở dài hạn, góp phần ổn định nguồn cung.

Trích dẫn từ các Bộ trưởng:

Bà Chrystia Freeland: “Lạm phát đã giảm xuống 2% và lãi suất đã được cắt giảm bốn lần trong năm nay. Tuy nhiên, mùa lễ vẫn là thời điểm chi tiêu cao đối với nhiều gia đình. Việc giảm thuế và triển khai Quỹ Quản lý Cho thuê Ngắn hạn sẽ giúp giảm chi phí và ổn định giá nhà ở.”

Ông Jean-Yves Duclos: “Mặc dù kinh tế vững mạnh, nhưng chi phí sinh hoạt vẫn là thách thức với tầng lớp trung lưu. Chính phủ sẽ giảm thuế và giúp nhà ở được sử dụng đúng mục đích, mang lại sự hỗ trợ thiết thực mà các gia đình xứng đáng nhận được.”

Ông Sean Fraser: “Chúng tôi sẽ hợp tác với các cộng đồng trên khắp đất nước để đảm bảo cho thuê ngắn hạn không góp phần vào khủng hoảng nhà ở, giúp mọi người có một nơi an toàn và hợp túi tiền để gọi là nhà.”

Thông tin nhanh:

Chính sách miễn thuế áp dụng cho các mặt hàng đủ điều kiện trong vòng 2 tháng, giúp tiết kiệm đáng kể ở các tỉnh có HST (như Ontario, Nova Scotia, New Brunswick…).

Quỹ Quản lý Cho thuê Ngắn hạn trị giá 50 triệu đô la sẽ được triển khai trong 3 năm, bắt đầu từ năm 2024-2025, tập trung vào việc hạn chế cho thuê ngắn hạn không tuân thủ quy định, bảo vệ nguồn cung nhà ở dài hạn.

Whether you're a Canadian citizen, permanent residence, or a temporary resident ( work permit holder or international student), these payments can offer significant financial help. For newcomers, applying for these benefits soon after arrival is key to maximizing the financial assistance available.

1. Canada Child Benefit (CCB)

The Canada Child Benefit (CCB) is a tax-free monthly payment designed to help families manage the costs of raising children under 18 years old. The benefit amount is based on a family’s adjusted family net income (AFNI) and is recalculated annually each July.

Eligibility:

All Canadian residents, including temporary residents who have lived in Canada for at least 18 consecutive months and hold a valid permit in the 19th month, are eligible. Families should apply as soon as they settle in Canada to begin receiving the CCB. Newcomers who arrived after the tax filing deadline can apply for the CCB online using My Account or by mailing a completed and signed Form RC66 (Canada Child Benefits Application) to their tax centre.

Payment Amounts:

Eligible families can receive up to $7,786.92 annually ($648.91 per month) for each child under 6, and up to $6,570 annually ($547.50 per month) for each child aged 6 to 17. Payments gradually decrease as AFNI exceeds $36,502.

Next Payment Dates:

Upcoming CCB installments are on October 18, November 20, and December 13, 2024.

2. HST/GST Payment

The GST/HST credit is a tax-free quarterly payment that helps low- and moderate-income households offset the costs of Goods and Services Tax (GST) and Harmonized Sales Tax (HST).

Eligibility:

Canadian residents, including temporary residents, are automatically eligible upon filing their taxes—no separate application is required.

Payment Amounts:

Individuals can receive up to $519 annually, couples up to $680, with an additional $179 per child under 19 years old.

Next Payment Dates:

Your next GST/HST credit will be issued on October 4, 2024, followed by payments on January 3, 2025, and April 4, 2025.

3. Advanced Canada Workers Benefit (ACWB)

The Advanced Canada Workers Benefit (ACWB) offers refundable tax credits to low-income individuals and families, designed to encourage employment and support those with modest incomes.

Eligibility:

You must be a Canadian resident aged 19 or older, or live with a spouse or child. Income thresholds vary by province.

Payment Amounts:

Single individuals can receive up to $1,518 annually, while families can receive up to $2,616, split into three quarterly payments.

Next Payment Dates:

The upcoming ACWB payment dates are October 11, 2024, and January 10, 2025.

4. Canada Carbon Rebate (CCR)—Formerly Known as CAIP

The Canada Carbon Rebate (CCR) helps offset the costs associated with federal pollution pricing, making environmentally friendly policies more affordable for Canadians.

Eligibility:

Residents in provinces subject to federal pollution pricing, such as Alberta, Saskatchewan, Manitoba, and Ontario, are eligible.

Payment Amount:

Amounts vary by province and region, with additional payments for residents of rural or small communities.

Next Payment Dates:

Look out for CCR payments on October 15, 2024, January 15, 2025, and April 14, 2025.

5. Ontario Trillium Benefit (OTB)

The Ontario Trillium Benefit (OTB) provides financial relief to low to moderate-income Ontario residents by combining three credits: the Ontario Energy and Property Tax Credit, the Ontario Sales Tax Credit, and the Northern Ontario Energy Credit.

Eligibility:

You must be an Ontario resident and have filed a 2023 tax return. Temporary residents who meet the residency requirements may also qualify.

Payment Amounts:

Payment amounts depend on your income and situation, with the OTB offering up to $1,013 annually. You can choose to receive it monthly or as a lump sum when filing your taxes.

Next Payment Dates:

The next OTB payment is scheduled for October 10, 2024.

Eligibility for Temporary Residents & Newcomers

Temporary residents, including international students and those with work permit, are eligible for CRA benefits if they meet the residency and income requirements. Newcomers to Canada should apply for these benefits shortly after arriving, as they can provide significant financial support. For instance, newly landed families should apply for the Canada Child Benefit (CCB) as soon as they meet the residency criteria. Applying for CRA benefits is simple and can be done through your MyCRA Account or by submitting the necessary forms to your local tax centre. For detailed information on eligibility, payment schedules, and application procedures, visit the official CRA website. Staying informed and up to date on these payments is crucial for managing financial challenges, especially for new or temporary residents in Canada.

For instance, newly landed families should apply for the Canada Child Benefit (CCB) as soon as they meet the residency criteria. Applying for CRA benefits is simple and can be done through your MyCRA Account or by submitting the necessary forms to your local tax centre.

For detailed information on eligibility, payment schedules, and application procedures, visit the official CRA website. Staying informed and up to date on these payments is crucial for managing financial challenges, especially for new or temporary residents in Canada.

Upcoming CRA Benefit Payments in October 2024

• GST/HST Credit: 04/10/2024
• Canada Child Benefit (CCB): 18/10/2024
• Advanced Canada Workers Benefit: 11/10/2024
• Canada Carbon Rebate (CCR): 15/10/2024
• Ontario Trillium Benefit:: 10/10/2024

English news: https://ttnimmigration.ca/vi/en/dot-tro-cap-cra-sap-toi-vao-thang-10-2024/

What is the CCB?

The Canada Child Benefit (CCB) is a tax-free monthly payment provided to eligible families to assist with the cost of raising children under 18. For new permanent residence arriving in Canada with children, the CCB serves as a crucial source of income, helping to alleviate the financial strain of settling in a new country. Eligibility for the CCB is primarily based on residency status and income levels, which are verified through tax returns and employment records.

CCB uptake among new Couples with PR

A study by Statistics Canada examined the take-up rates of the Canada Child Benefit (CCB) among newly landed permanent residence couples from 2016 to 2019. The findings revealed that a large majority of these couples received the benefit, with 79% to 85% receiving the CCB in the year following their arrival in Canada.

The study also highlighted the strong connection between CCB receipt and a couple's employment history in Canada, which is typically verified through a T4 employment income record or a T1 income tax return. For couples where at least one spouse had paid employment income, the CCB take-up rate was notably high, ranging from 93% to 95%. This suggests that PR couples with active employment are more likely to meet the residency requirements for the CCB.

In contrast, couples without employment income or those who did not file a T1 tax return had significantly lower chances of receiving the CCB, with take-up rates dropping below 10% for those without T1 or T4 records. This indicates that such couples may not be residing in Canada or may not have completed the necessary steps to establish eligibility for the benefit, even if they are physically present in the country.

Implications for newcomers

Receiving the Canada Child Benefit (CCB) is highly dependent on filing a T1 tax return or having a T4 employment income record. This is particularly important for new permanent residents (PRs), as the CCB can serve as a financial buffer. For instance, CCB payments begin to decrease when a family’s adjusted net income surpasses $36,502.

Newcomer couples can earn up to $7,787/year for each child under 6 and $6,570/year for each child aged 6 to 17. For a family earning $36,502 annually, the CCB can increase their income by 18-20%, highlighting its significant financial impact.

Additionally, the study points out that CCB payments can be issued retroactively. This means that even if there is a delay in receiving the benefit after arriving in Canada, eligible families can still receive payments for the months they were entitled to but did not initially receive.

How to apply for the CCB

Parents of a newborn can apply for the Canada Child Benefit (CCB) through the Automated Benefits Application, by accessing the “Apply for child benefits” section in their personal Canada Revenue Agency (CRA) account, or by mailing the RC66 Canada Child Benefit Application to their nearest tax center.

Newcomers must also complete and submit Form RC66SCH, Status in Canada and Income Information, if any of the following apply to them or their spouse/common-law partner:

• They became a resident of Canada (newcomer or returning resident) within the last two years;
• They obtained Canadian citizenship within the last 12 months;
• They are a permanent resident, protected person, or temporary resident who has lived in Canada for at least 18 months, as defined by the Immigration and Refugee Protection Act;
• They are not a Canadian citizen but are registered or entitled to be registered under the Indian Act.

If the CRA has not previously paid benefits to a newcomer or their spouse for their child, proof of birth must also be provided. This proof should include the child’s last name, given name, and date of birth.

Additionally, newcomers need a Social Insurance Number (SIN) to access the CCB and other government benefits.

For more information on required documents or to view a list of payment dates for the CCB and other government programs, visit the CRA website.

English: https://ttnimmigration.ca/vi/en/tro-cap-tre-em-canada-ccb-cho-cac-gia-dinh-moi-den-canada/

What is the Ontario Trillium Benefit (OTB)?

The Ontario Trillium Benefit (OTB) combines three key provincial credits:

1. Ontario Energy and Property Tax Credit (OEPTC)
2. Northern Ontario Energy Credit (NOEC)
3. Ontario Sales Tax Credit (OSTC)

It provides financial relief to eligible residents for energy costs, property taxes, and sales taxes. Payments are issued by the Canada Revenue Agency (CRA) annually starting in July, based on income tax returns. With the increase effective July 2024, the next payment is scheduled for September 10, 2024, continuing the monthly disbursement cycle.

Here are the upcoming 2024 Ontario Trillium Benefit (OTB) payment dates:

• 09/08/2024
• 10/09/2024
• 10/10/2024
• 08/11/2024
• 10/12/2024

If your 2024 OTB entitlement is $360 or less, you might have received a lump-sum payment in July 2024. For entitlements over $360, payments are distributed over 12 months, starting in July.

Who Qualifies for OTB?

To qualify for the 2024 Ontario Trillium Benefit (OTB), you must meet these general criteria:

• Be an Ontario resident
• File an income tax return for the previous year
• Have a valid Social Insurance Number (SIN)

To be eligible for the Ontario Trillium Benefit (OTB), you need to meet the criteria for the specific credits included in your benefit:

1. Ontario Sales Tax Credit (OSTC) Eligibility
   • Be 19 years of age or older
   • Be a parent living with your child or have been a parent
   • Be married or in a common-law relationship
2. Ontario Energy and Property Tax Credit (OEPTC) Eligibility
   • Be an Ontario resident on or before December 31, 2023
   • Have paid property taxes or rent
   • Have lived on a reserve and paid energy costs, or resided in a long-term care facility
3. Northern Ontario Energy Credit (NOEC) Eligibility
   • Live in Northern Ontario (e.g., Sudbury, Thunder Bay) before December 31, 2023
   • Be 18 years or older, married, or a parent
   • Have paid energy costs or property taxes

How Much Can You Receive?

2024 Ontario Trillium Benefit (OTB) Maximum Annual Payments

The OTB provides the following maximum annual payments:

Northern Ontario Energy Credit (NOEC)

• Up to $180 for single individuals
• Up to $277 for families

Ontario Energy and Property Tax Credit (OEPTC)

• Up to $1,248 for individuals aged 18-64
• Up to $1,421 for individuals aged 65+
• Up to $277 for those living on reserves or in long-term care
• Up to $25 for students residing in post-secondary school accommodations

Ontario Sales Tax Credit (OSTC)

• Up to $360 per adult and child in the household

The OTB payment amount is based on your household size, income, and location, aiming to assist low- and moderate-income families with their expenses.

Frequently Asked Questions (FAQs)

1. What is the Ontario Trillium Benefit (OTB)?

The OTB is a financial aid program designed to assist low- and moderate-income Ontarians with the costs of energy, property taxes, and sales tax. It combines three credits: 

• Ontario Energy and Property Tax Credit (OEPTC) 
• Northern Ontario Energy Credit (NOEC) 
• Ontario Sales Tax Credit (OSTC) 

2. What is the maximum payment for the Ontario Trillium Benefit?

Maximum annual payments vary based on the credits you qualify for: 

• NOEC: Up to $180 for individuals, up to $277 for families 
• OEPTC: Up to $1,248 for those aged 18-64, up to $1,421 for seniors 65+ 
• OSTC: Up to $360 per person 

3. What happens if my OTB entitlement is $360 or less?

If your OTB entitlement is $360 or less, you’ll receive a lump-sum payment on July 10, 2024. For entitlements exceeding $360, monthly payments will start in July 2024.

Make sure to track the upcoming Canada Revenue Agency (CRA) payment dates in 2024 to avoid missing any benefits. For more details, visit the CRA website or consult a tax professional to maximize your OTB.

English version: https://ttnimmigration.ca/vi/en/thanh-toan-tro-cap-trillium-ontario-moi-duoc-gui-vao-ngay-10-thang-9/

As August starts, Ontario taxpayers can look forward to a financial boost with two important CRA benefits payments.

These benefits, aimed at supporting families and individuals, will be distributed on August 9th and August 20th, 2024. While most CRA benefits are generally paid quarterly, two significant benefits are paid monthly to eligible taxpayers in Ontario.

In this detailed guide, we’ll explore these benefits, covering eligibility requirements, application procedures, and the financial support you can anticipate.

Understanding the Canadian Tax System and CRA Benefits

Navigating the Canadian tax system can be challenging, but understanding the available benefits and credits is crucial. These payments can greatly influence your financial well-being, providing essential support for families, individuals, and newcomers to Canada. 

In this guide, we’ll break down the two main benefits that eligible taxpayers in Ontario will receive in August 2024.

Canada Child Benefit (CCB)

The Canada Child Benefit (CCB) is a tax-free monthly payment designed to help eligible families cover the costs of raising children under 18. This benefit is issued on the 20th of each month, offering essential support to families throughout Ontario and Canada.

Eligibility for CCB

Eligibility for the CCB is quite inclusive, covering a range of family situations. Newcomers to Canada, including permanent residents, temporary residents (such as international students and work permit holders), and Canadian citizens, can qualify for this benefit. 

Temporary residents become eligible after residing in Canada for 18 months with a valid permit, with payments starting from the 19th month.

How to Apply

New permanent residents should apply for the CCB as soon as they arrive in Canada. 

The benefit amounts are:

• $648.91 per month for each child under 6 years of age 
• $547.50 per month for each child aged 6 to 17 years 

To ensure you receive the correct amount, make sure to update your AFNI (Canada Revenue Agency's Automated Federal Tax System) every tax season and report any changes in your family situation.

Ontario Trillium Benefit (OTB)

The Ontario Trillium Benefit (OTB) is a comprehensive program that combines three different credits:

1. The Ontario Sales Tax Credit (OSTC)
2. The Northern Ontario Energy Credit (NOEC)
3. The Ontario Energy and Property Tax Credit (OEPTC)

This benefit is distributed on the 10th of each month, providing steady support throughout the year.

Understanding Components of OTB

1. The Ontario Sales Tax Credit (OSTC): Offers relief from sales tax costs. 
2. The Northern Ontario Energy Credit (NOEC): Helps with energy costs for residents in Northern Ontario. 
3. The Ontario Energy and Property Tax Credit (OEPTC): Provides assistance with energy and property tax expenses.

Payment Structure

OTB payments are usually distributed in 12 equal monthly installments. However, if the total annual entitlement is $360 or less, it will be paid as a lump sum in July. The maximum annual payments vary depending on individual circumstances:

How to Apply

To receive the OTB, you must file your personal income tax and benefit return along with the ON-BEN Application Form included in your tax return package. Even if you have no income to report, it is mandatory to file a tax return to access these benefits. The Canada Revenue Agency (CRA) uses the information from your tax return to determine your eligibility and the amount of your payments.

Key Points to Remember

1. Recalculation in July: All CRA benefit payments are recalculated in July each year. Make sure your information is current to receive the correct amounts.
2. Eligibility: Both the CCB and OTB have specific eligibility criteria. Verify your eligibility to maximize your benefits.
3. Application: Timely and accurate submission of your application is essential. Use the appropriate forms and provide all necessary documentation.

Maximizing Your Benefits

Understanding and maximizing your CRA benefits can greatly enhance your financial stability. Here are some tips to help you make the most of the available support:

1. Stay Informed: Regularly check the CRA website and other reliable sources for updates on benefit payments and eligibility criteria
2. File Taxes Promptly: Ensure you file your taxes on time, even if you have no income to report. Late filings can delay your benefits.
3. Report Changes: Inform the CRA of any changes in your family situation, income, or address to prevent disruptions in your payments.
4. Seek Professional Advice: Consider consulting a tax professional if you have complex financial circumstances or are uncertain about your eligibility.

In August 2024, eligible taxpayers in Ontario will receive essential financial support through the Canada Child Benefit and Ontario Trillium Benefit. By understanding the eligibility criteria, application processes, and payment details, you can ensure you receive the maximum benefits available. Stay informed, file your taxes on time, and keep your information updated to make the most of these crucial supports.

Upcoming OTB payment dates in 2024

Below are the upcoming OTB payment dates in 2024:

• August 9, 2024
• September 10, 2024
• October 10, 2024
• November 8, 2024
• December 10, 2024

Upcoming CCB payment dates in 2024

Below are the upcoming CCB payment dates in 2024:

• August 20, 2024
• September 20, 2024
• October 18, 2024
• November 20, 2024
• December 13, 2024

English version: https://ttnimmigration.ca/vi/en/cu-dan-ontario-se-nhan-hai-khoan-phuc-loi-cra-vao-thang-8-2024/

Canada offers a range of benefits and tax exemptions for newcomers, including permanent residence (including those with “approval” from IRCC to stay in Canada) and temporary residents (likes an international student, foreign workers). According to the Canada Revenue Agency (CRA), the newcomer status applies in the first year of residency in Canada. These benefits and tax exemptions are provided to offer financial support. To qualify for these benefits, the newcomer or their spouse or common-law partner must be considered a resident of Canada for tax purposes (living over 183 days in Canada qualifies). To receive the benefits and exemptions, they must:

1. Obtain a Social Insurance Number (SIN) at Service Canada

The Social Insurance Number (SIN) is a unique 9-digit personal identification number required for various purposes in Canada. It is essential for accessing government services, employment, and benefits.

• To receive benefits and tax exemptions
• To work legally in Canada
• To open various types of bank accounts

You can apply for a SIN online, in person at a Service Canada Centre, or by mail. You must apply for a SIN if you:

• First-time applying for a SIN
• Need to confirm a SIN
• Need to modify information in SIN records
• Have legally changed your name
• Need to update citizenship status in SIN records
• Need to update residency expiration date in SIN records
• Want to remove document identification number from SIN records

If Service Canada cannot issue a permanent or temporary SIN, the Canada Revenue Agency (CRA) can provide a Temporary Tax Number (TTN). The TTN allows individuals to access benefits and tax exemptions, file taxes, and use CRA's online services.

2. Apply for the appropriate benefits and tax exemptions

Newcomers to Canada can qualify for benefits and tax exemptions during their first year without needing to file their initial tax return. This allows them to access financial support while settling in.

GST/HST credit and the Canada Carbon Tax rebate

These benefits include the GST/HST credit and the Canada Carbon Tax rebate, designed to reduce taxes on shopping activities. Eligible individuals aged 19 and older with low or moderate income can apply for a tax-free quarterly benefit.

Canada Child Care Benefit

Additionally, the Child Care Benefit (CCB) is available for those with children under 18. Eligible individuals can apply for a tax-free monthly benefit to help with family expenses. Temporary residents must have continuously lived in Canada for at least 18 months and hold a valid permit until the 19th month before they can apply for the CCB and related provincial programs.

To apply for the GST/HST or CCB, individuals need to fill out the appropriate forms.

• For individuals without children: Form RC151 is the application for the GST/HST Credit for individuals who have become residents of Canada.
• For individuals with children Form RC66, Application for the Canada Child Benefit, along with Form RC66SCH, Status in Canada and Income Information.

Applicants seeking both the GST/HST credit and the CCB can use Form RC66/RC66SCH to apply for both benefits simultaneously.

Provincial benefits and tax credits

1. Alberta

Alberta Child and Family Benefit (ACFB) is a tax-free amount granted to families with children under 18 years old.

Government source: Alberta Child and Family Benefit (ACFB)

2. British Columbia

BC Family Benefit (BCFB), previously known as the BC Child Benefit, is a monthly tax-free grant for families with children under 18 years old. This amount is combined with the Child Care Benefit (CCB) into a single monthly benefit.

The BC Climate Action Tax Credit (BCCATC) is a tax-free grant provided to individuals and families with low income to help alleviate the carbon taxes they have to pay.

Government source:

• BC Family Benefit (BCFB)
• The BC Climate Action Tax Credit (BCCATC)

3. Manitoba

The CRA does not administer any benefit programs on behalf of Manitoba.

4. New Brunswick

New Brunswick Child Tax Benefit (NBCTB) is a monthly, non-taxable benefit for eligible families with children under 18.

New Brunswick Working Income Supplement (NBWIS) is an additional benefit provided to eligible families with income and children under 18 years old. These benefits are combined with the Canada Child Benefit (CCB) into a single monthly payment.

New Brunswick Harmonized Sales Tax Credit (NBHSTC) It is a tax-free credit designed to offset the increase in sales tax for low to moderate-income households.

Government source:

• New Brunswick Child Tax Benefit (NBCTB)
• New Brunswick Working Income Supplement (NBWIS)
• New Brunswick Harmonized Sales Tax Credit (NBHSTC)

5. Newfoundland and Labrador

The Newfoundland and Labrador Child Benefit (NLCB)(including the Prenatal-Early Childhood Nutrition Supplement) is a monthly tax-free benefit designed to support low-income families with children under 18. The Prenatal-Early Childhood Nutrition Supplement (PECNS), previously known as the Prenatal Infant Nutrition Supplement (PINS), is an additional benefit for eligible families. These benefits are combined with the Canada Child Benefit (CCB) into a single monthly payment.

Newfoundland and Labrador Income Supplement (NLIS) is a tax-free benefit provided to low-income individuals, families, and persons with disabilities who may be affected by the province's additional tax measures. The amount is determined based on your family situation and after-tax family income.

Newfoundland and Labrador Disability Amount (NLDA) is a supplemental benefit added to NLIS to support low- and middle-income individuals with disabilities.

Newfoundland and Labrador Disability Benefit (NLDB) is a new financial assistance program launching in July 2025. It will provide up to $400 per month to eligible individuals aged 18-64 to offer basic income support. Additionally, starting January 2025, eligible individuals will receive $1,200 through the Registered Disability Savings Program (RDSP) to help ensure long-term financial stability.

Newfoundland and Labrador Seniors’ Benefit (NLSB) provides an annual tax-free benefit of $1,516 to the following individuals:

• Single seniors aged 65 or older, at any time in 2023
• Couples or common-law partners with at least one senior, are eligible for an annual tax-free benefit of $1,516 if their family’s after-tax income does not exceed $29,402

Government source:

• Newfoundland and Labrador Child Benefit (NLCB)
• Prenatal-Early Childhood Nutrition Supplement (PECNS)
• Newfoundland and Labrador Income Supplement (NLIS)
• Newfoundland and Labrador Disability Amount (NLDA)
• Newfoundland and Labrador Disability Benefit
• Newfoundland and Labrador Seniors’ Benefit (NLSB)

6. Northwest Territories

Northwest Territories Child Benefit (NWTCB) is a monthly, tax-free benefit provided to eligible low- and middle-income families with children under 18.

Northwest Territories Cost of Living Offset (NTCOLO) is a tax-free benefit aimed at helping individuals and families mitigate the impact of carbon tax in the Northwest Territories. It is combined with the federal GST/HST credit in quarterly payments.

Government source:

• Northwest Territories Child Benefit (NWTCB)
• Northwest Territories Cost of Living Offset (NTCOLO)

7. Nova Scotia

Nova Scotia Child Benefit (NSCB) is a monthly, tax-free benefit designed to assist low- and modest-income families with the costs of raising children. These benefits are combined with the Canada Child Benefit (CCB) into a single monthly benefit.

Nova Scotia Affordable Living Tax Credit (NSALTC) is a tax-free payment aimed at improving affordability for low- and modest-income individuals and families. It helps offset the increase in the Harmonized Sales Tax (HST) and provides additional income to these households.

Government source:

• Nova Scotia Child Benefit (NSCB)
• Nova Scotia Affordable Living Tax Credit (NSALTC)

8. Nunavut

Nunavut Child Benefit (NUCB) is a monthly, tax-free benefit provided to eligible families with children under 18 years old.

Nunavut Carbon Credit (NCC) is a tax-free benefit awarded to individuals and families to mitigate the impact of carbon tax. This payment is combined with the federal quarterly GST/HST credit. However, the first NCC benefit became effective on July 1, 2023, and was issued on September 5, 2023.

Government source:

• Nunavut Child Benefit (NUCB)
• Nunavut Carbon Credit (NCC)

9. Ontario

Ontario Trillium Benefit (OTB) combines the Ontario Energy and Property Tax Credit, the Northern Ontario Energy Credit and the Ontario Sales Tax Credit into a single monthly payment. The annual benefits of OTB are typically divided into 12 monthly payments.

• Ontario Energy and Property Tax Credit (OEPTC) assists low- to moderate-income residents in paying energy sales tax and property tax.
• Northern Ontario Energy Credit (NOEC) helps low- to moderate-income residents in Northern Ontario manage their higher energy costs.
• Ontario Sales Tax Credit (OSTC) provides tax relief to low- to moderate-income residents of Ontario.

Ontario Child Benefit (OCB) là khoản trợ cấp không chịu thuế được cung cấp để hỗ trợ các gia đình có thu nhập thấp đến trung bình trong việc chăm sóc trẻ em của họ.

Ontario Senior Homeowners’ Property Tax Grant (OSHPTG) provides property tax relief for senior homeowners with low to moderate income. This program is fully funded by the Province of Ontario and is administered by the CRA.

Ontario Disability Support Program (ODSP) provides financial support for basic needs such as food and housing, as well as employment assistance for individuals with disabilities to find and maintain work. The program includes training and workplace support. Eligibility is based on disability status and financial need.

Government source:

• Ontario Trillium Benefit (OTB)
• Ontario Child Benefit (OCB)
• Ontario Senior Homeowners’ Property Tax Grant (OSHPTG)
• Ontario Disability Support Program (ODSP)

10. Prince Edward Island

Prince Edward Island Sales Tax Credit is a tax-free benefit designed to help low- to moderate-income households cope with the increase in sales tax.

Government source: Prince Edward Island Sales Tax Credit

11. Quebec

Family Allowance provides financial support for eligible families with children under 18 years old.

Government source: Family Allowance

12. Saskatchewan

Saskatchewan Low-Income Tax Credit (SLITC) is a tax-exempt benefit designed to assist low- to moderate-income residents of Saskatchewan. The benefit provides $380 per person, $380 for a spouse or common-law partner (or eligible dependent), and $150 for each child (up to a maximum of 2 children), with an annual credit of up to $1,060 per family from July to June.

Government source: Saskatchewan Low-Income Tax Credit (SLITC)

13. Yukon

Youth Care Benefit (YCB) is a monthly tax-exempt benefit aimed at assisting low- to moderate-income families in covering the costs of raising children under 18. These payments are combined with the Child Care Benefit (CCB) into a single monthly benefit.

Yukon Government Carbon Price Rebate – Individuals (YGCPRI) is a tax-exempt rebate provided to individuals and families to help offset the federal carbon emissions tax costs. It is combined with the federal quarterly GST/HST payments. Applicants will automatically be considered for related programs managed by the CRA on behalf of the provinces when they apply for the CCB or file their tax returns.

Government source:

• Youth Care Benefit (YCB)
• Yukon Government Carbon Price Rebate – Individuals (YGCPRI)

3. Các phúc lợi và trợ cấp khác

Sau khi nộp tờ khai thuế lần đầu, cá nhân có thể đủ điều kiện để nhận thêm các khoản hoàn thuế và lợi ích khác:

• Canada Dental Benefit
• One-time top-up to the Canada Housing Benefit (ineffective since April 12, 2024)
• Disability Tax Credit
• Canada Carbon Rebate (formerly known as Climate Action Incentive Payment)
• Trợ cấp người lao động Canada (Canada Workers Benefit)
• Child Disability Benefit
• Canada Caregiver Credit
• Canada Training Credit
• Home Accessibility Tax Credit
• Children’s Special Allowances
• COVID-19 benefits from the CRA

4. To receive benefits

To access benefits and allowances, individuals can opt for direct deposit into their Canadian bank account. To continue receiving these benefits annually, you need to:

• File your tax return and benefits on time, even if you have no income.
• Ensure that your spouse or common-law partner also files a tax return, even if they have no income.
• Update your personal information with the CRA.
• Keep documentation to support your circumstances for CRA dealings.

English: https://ttnimmigration.ca/vi/en/dang-ky-nhan-cac-khoan-tro-cap-va-phuc-loi-khi-la-newcomer-tai-canada/

Every quarter, individuals and families with low to modest incomes receive the GST/HST credit. This non-taxable payment assists in offsetting the goods and services tax and harmonized sales tax (GST/HST) they have paid.

What is GST?

GST, or Goods and Services Tax, is a tax levied on most goods and services in Canada. A 5% surcharge is applied to various items such as groceries, rents, and imports. The Canada Revenue Agency (CRA) oversees the administration of this tax, aiming to encompass almost all transactions from production to sale.

The concept of "input tax credit" is pivotal to GST. This mechanism allows businesses to reclaim GST paid on purchases and business expenses, effectively reducing their overall tax liability like a credit.

Businesses can offset the GST they paid with the GST they earned from sales. This results in lower tax payments for businesses, which is advantageous for them. The average Canadian taxpayer receives a portion of this GST back through a quarterly GST rebate payment, distributed every three months.

Eligibility for GST Payment

You qualify for this credit if you are considered a resident of Canada for income tax purposes at the start of the month when the CRA issues the payment.

Additionally, you must be at least 19 years old in that month before the CRA disburses the quarterly payment. If you are under 19 years old, you must fulfill at least one of the following conditions within the same timeframe:

1. You are currently married or have had a common-law partner.
2. You are a parent who either currently lives with your child or has done so in the past.

How to Claim GST/HST Credit

Even if you didn't earn any income in 2022, it's important to file a tax return to receive the GST/HST credit along with any applicable provincial and territorial credits.

If you are a newcomer to Canada, including foreign students, work permit holders, or permanent residents who arrived in 2023, you can follow one of the methods below to claim the GST/HST credit:

1. Non-parent:
   Fill out Form RC151, Application for GST/HST Credit and Climate Action Incentive Payment for Individuals Who Become Residents of Canada, for the tax year you became a Canadian resident.
   
2. Parent:
   Complete Form RC66, Canada Child Benefits Application includes federal, provincial, and territorial programs, to apply for all child and family benefits. Mail this form along with Form RC66SCH, Status in Canada and Income Information for the Canada Child Benefits Application, which includes your citizenship, residency details, and Statement of Income.

What is your maximum HST/GST payment amount?

The maximum HST/GST payment amounts for the 2022 base year (GST payment period from July 2023 to June 2024) are as follows:

• $496 for a single person
• $650 for married or common-law spouses
• $171 for each child under 19 years old

How is the payment of GST/HST computed?

The computation of your GST/HST payment is based on the information provided in your 2022 tax return. You would have received a notification in July 2023 from the CRA if you qualify for the GST/HST credit after they reviewed your tax return. This notification contains the necessary details for calculating your payment amount.

To estimate your GST/HST credit, you can use the official CRA Child and Family Benefits Calculator.

What days will GST be due in 2024?

The CRA utilizes information from your prior tax return to compute the HST/GST payment. The upcoming CRA payment dates for GST in 2024 are as follows:

• April 5, 2024
• July 5, 2024
• October 4, 2024

Should any of these dates fall on a Saturday, Sunday, or federal holiday, the CRA will process the payment on the last working day preceding the fifth. If, after approximately 10 working days surrounding the fifth date mentioned above, you have not received your payment, you can reach out to the CRA at 1-800-387-1193 for assistance.

What government payments will Canadian taxpayers receive in April 2024?

In April 2024, Canadian taxpayers can expect the following government payments:

1. GST payments: April 5, 2024
2. Canada Carbon Rebate (CCR) (formerly known as Climate Action Incentive Payment): April 15, 2024
3. Canada Child Benefit (CCB): April 19, 2024

English version: https://ttnimmigration.ca/vi/en/khoan-hoan-thue-gst-moi-se-duoc-thanh-toan-ngay-5-thang-4/