Webinar - Indigenous peoples: Get your benefits and credits

Webinar Transcript

Get your benefit and credit payments

Erin: Hello, Boozhoo and welcome.

My name is Erin Larose, I am Anishinaabe from Kitigan Zibi, located in Maniwaki Québec.

I work with the Canada Revenue Agency in the Indigenous Services Directorate, Outreach and Partnerships Section, and I’m very happy to be here today to talk with you about the benefit and credit payments that you could be eligible for and how to apply for them.

I will also explain how filing your taxes each year helps to ensure that you keep getting these benefits.

[Two adults sitting on a couch and one adult is holding a newborn baby on their lap. Both adults are smiling at two younger children who are sitting on the floor.]

Land acknowledgement/Reconnaissance des terres

Erin: I would like acknowledge that here in Ottawa we are on the traditional and unceded territory of the Algonquin Anishinaabeg People.

Since we are meeting virtually, I would also like to acknowledge the land that you are located on and take a moment of silence and respect.

[Indigenous symbols of an eagle, whale, instrument, leaf, boat, and infinity shape.]

Outline

Erin: Today, we will cover:

• commonly used terminology;
• tax-exempt income;
• the benefits and credits you may be eligible for;
• the Northern residents deduction;
• the different ways to do your taxes;
• the simplified tax and benefit package for Indigenous Peoples, and
• the importance of keeping your personal information updated with the Canada Revenue Agency.

I will conclude today’s presentation by going over the CRA’s digital services, like My Account, and giving you tools to protect yourself from scams.

For the rest of this presentation, I’ll refer to the Canada Revenue Agency as the CRA.

[An individual sitting at a desk writing on forms. A laptop is open on the desk.]

Terminology in the Indian Act

Erin: First, let’s go over some of the terminology used in this webinar.

For the purposes of the tax-exemption under section 87 of the Indian Act, the CRA uses the term “Indian” because it has legal meaning under the Indian Act.

Individuals who are Indians, as defined in the Indian Act, are often referred to as Status Indians.

Indigenous people may have income that is considered tax-exempt under section 87 of the Indian Act. Otherwise, Indigenous people are subject to the same tax rules as any other resident in Canada.

Terminology in the Indian Act

Erin: Here are a few more commonly used terms:

A reserve, as defined by the Indian Act, means a tract of land, the legal title to which is held by the Crown, set apart for the use and benefit of an Indian band.

An Indian band is defined as a body of Indians for whose collective use and benefit the Crown has set apart land or money, or who have been declared to be a band for the purpose of the Indian Act.

If you need help determining if land is on a reserve, visit the Crown-Indigenous Relations and Northern Affairs Canada webpage at canada.ca/crown-indigenous-relations-northern-affairs.

To find out if you are entitled to be registered under the Indian Act and how to apply for Indian status, go to the Indigenous Services Canada webpage at canada.ca/indian-status.

What is tax-exempt income?

Erin: Now that we have gone over some terminology used in the webinar, let’s look at tax-exempt income.

Some or all of your employment income may be considered tax exempt according to sectio 87 of the Indian Act.

There are some factors to consider when determining if your employment income is exempt, including:

• if you are registered or entitled to be registered under the Indian Act;
• where you live;
• where your employer is located;
• where your work is done.

If you are entitled to be registered as an Indian, your personal property, including your income, is tax-exempt if it is earned or situated on a reserve. Your income may also be tax-exempt if you work on a reserve but don’t live there.

Even if your income is tax-exempt, doing your taxes is key to getting your benefit and credit payments. This is true even if you had no income during the year. If you are married or in a common-law relationship, your partner must file their taxes every year.

The tax exemption is applied according to the terms as defined in the Indian Act.

Tax-exempt employment-related income

Erin: If your employment income is exempt from income tax under section 87 of the Indian Act, meaning you are a Status Indian and you worked on a reserve, then your employment-related income will also be exempt.

These forms of employment-related income include employment insurance benefits, Canada Pension Plan benefits, Quebec Pension Plan benefits, registered pension plan benefits, retiring allowances and wage-loss replacement plan benefits.

[A happy individual working in a kitchen, wearing a white apron. There are two individuals working in the background.]

Non-exempt income

Erin: The following income sources are not tax-exempt:

• The amounts you receive from Old age security benefits, including the guaranteed income supplement, are not eligible for the tax exemption under section 87 of the Indian Act. These payments are considered to be off-reserve because they are not related to previous employment and are not connected to a reserve.
• Your U.S. social security benefits or your U.S. pension do not qualify for the exemption under section 87 of the Indian Act, even if you live on a reserve in Canada. These incomes or the employment it was originally connected to are not connected to a reserve in Canada.

For more information on tax-exempt employment-related income and non-exempt income, visit canada.ca/section87-tax-exemption or call 1-800-959-8281.

[An individual smiling at the camera.]

Get the benefits and credits you may be eligible for!

Erin: You may be eligible for benefit and credit payments that the CRA administers, such as:

• the Canada child benefit
• the goods and services tax / harmonized sales tax credit, more commonly know as the GST/HST credit
• the Canada workers benefit
• the disability tax credit
• the child disability benefit
• the multigenerational home renovation tax credit
• the Canada dental benefit
• the climate action incentive payment

You may also be eligible for related federal, provincial or territorial payments.

Canada child benefit

Erin: Let’s begin with the Canada child benefit, or CCB for short.
The CCB is a tax-free monthly payment made to the primary caregiver to help with the cost of raising children under 18. The primary caregiver is the person who is primarily responsible for the care and upbringing of the child and who should apply for the CCB.

A primary caregiver can be the child’s mother, father, grandparent, another family member or someone else who is responsible for their care and upbringing.

Each year, it may provide up to $7,437 for each child in your care under 6 years of age and up to $6,275 for each child aged 6 to 17. You need to apply for all children in your household if you have not already applied previously and nobody is receiving it for them.

Payments are based on the number of children in your care, their ages, your income and your marital status. The CRA calculates benefit payments every July based on information from each parent’s or common-law partner’s tax return from the year before.

This is why it’s important for both individuals to do your taxes on time, every year, even if they have no income or exempt income. Otherwise, their CCB payments could be interrupted.

Applying for the CCB will also register the child for any related federal, provincial or territorial programs.

[Two young children in the background doing homework at a table, and an adult working on their laptop.]

Are you eligible for the Canada child benefit?

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

• You must live with the child and the child must be under 18.
• You must be primarily responsible for the care and upbringing of the child.
• And you must be a resident of Canada for tax purposes.

You or your spouse or common-law partner must also be one of the following:

• a Canadian citizen
• a permanent resident
• a protected person
• a temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month
• or, an individual who is registered, or entitled to be registered, under the Indian Act

You are primarily responsible for the care and upbringing of the child if you:

• supervise the child’s daily activities and needs,
• make sure the child’s medical needs are met and,
• arrange for childcare when necessary.

You may get the CCB if you live with and care for a child under a kinship or close relationship program from the governments of Canada, a province, a territory or an Indigenous governing body.

You are not considered the person who is primarily responsible if the child is legally, physically or financially maintained by a child welfare agency. If this is the case, the agency may receive the children’s special allowance for their care.

When should you apply for the Canada child benefit?

Erin: You should apply for the CCB as soon as possible after the child is born, after a child starts to live with you or as soon as you or your spouse or common-law partner meet the eligibility conditions.

You should apply even if you share custody of a child or a child is living with you for a determined temporary period of time.

Ways to apply for the Canada child benefit

Erin: If you meet all of the eligibility criteria that I just mentioned, you can apply for the CCB in one of four ways:

• you can use the Automated Benefits Application, when you register your newborn’s birth with your province or territory. With your consent, the information on your birth registration form will be shared securely with the CRA.
• you can use the Apply for child benefits feature in the CRA’s online portal, My Account,
• you can fill out Form RC66, Canada child benefit application and send it to the CRA.,
• Or, you can also apply using the Canada child benefit for Indigenous Peoples form. This form is part of a simplified tax and benefits package for Indigenous Peoples. I will speak more about this later.

If you do not apply using the Automated Application you will need to provide proof of your child’s birth like a birth certificate or passport. You can do this using a paper application or through My Account.

Note that the automated benefits application is not available in the territory of Nunavut. You should only apply once. Re-applying using a different method may cause a delay in getting your payments.

You don’t have to re-apply every year, but you and your spouse or common-law partner, if applicable, must do your taxes every year.

If you have another child after you’ve applied, you will need to apply for that child and any subsequent children.

Also, if you were eligible for the CCB for prior years and had not applied previously, you can request a retroactive payment for a period of up to 10 years.

[Newborn baby on the shoulder of an adult.]

Do you share custody of your child?

Erin: Do you share custody of your child?

A child is in a shared custody situation when the child lives part of the time with you and part of the time with another individual at a different address at least 40% of the time.

For example, a child could live:

• four days with one person and three days with the other, or
• one week with one person and the next week with the other.

When the child lives with them, both people must be primarily responsible for the child’s care and upbringing.

Each eligible person will get half of the payment they would have received if the child lived with them full time.

If your child lives with you and the other parent in the same home, you are not in a shared custody situation.

For more information on the Canada child benefit, go to canada.ca/canada-child-benefit, or call the benefits enquiries line at 1-800-387-1193. If you are a resident of the territories with an 867 area code, please call 1-866-426-1527.

[Two young grade school students smiling as they are getting on a school bus.]

GST/HST credit

Erin: Next, we’ll talk about one of the CRA’s most common credits – the goods and services tax/harmonized sales tax credit, more commonly known as the GST/HST credit.

The GST/HST credit is a quarterly tax-free payment for people with low and modest incomes. It helps offset the GST or HST they pay on goods and services.

To get it, all you have to do is file your taxes every year, even if you have no income to report, or tax-exempt income.

The CRA will confirm if you are eligible, and how much you will get when you do your taxes.

If you are married or have a common-law partner, only one of you will receive the GST/HST credit. The amount will be the same no matter who gets it.

For more information on the GST/HST credit, visit canada.ca/gst-hst-credit.

[An individual standing outdoors, holding a toddler in their arms, and both are smiling.]

Canada workers benefit

Erin: The Canada workers benefit, or CWB for short, is a refundable tax credit that provides a financial boost to individuals and families who are in the workforce and earning a low income.

It puts more money in the pockets of those who work to help them cope with the rising cost of living.

The CWB has 2 parts: a basic amount and a disability supplement for those with an approved disability tax credit certificate.

The maximum CWB amount will be different for residents of Alberta, Nunavut, and Quebec.

[An individual smiling as they are working.]

Eligibility for the Canada workers benefit

Erin: Let’s look into the eligibility for the Canada workers benefit.

In addition to having earned working income, you must be:

• a resident of Canada for income tax purposes throughout the year, and
• 19 or older on December 31. However, you may be eligible if you are under 19 and resided with your spouse or common-law partner, or your child on December 31.

You cannot claim the Canada workers benefit:

• if you were enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless you had an eligible dependant at the end of the year;
• if you were confined to a prison or similar institution for a period of at least 90 days during the year;
• or, if you don’t have to pay tax in Canada because you are an officer or servant of another country, such as a diplomat, or you are a family member or employee of that person.

If you are married or have a common-law partner, only one of you will receive the CWB for your family.

How to claim

Erin: You claim the Canada workers benefit when you do your taxes.

If you use tax software, it will automatically calculate the Canada workers benefit for you.

If you file on paper, you need to fill out Schedule 6, Canada workers benefit, found in the tax package for your province or territory.

As of July 2023, the CWB is issued by quarterly automatic payments to people who were entitled to the benefit in the previous year.

If you chose to include exempt income, you must include you and your spouse’s or common-law partner’s exempt income, if applicable, in the calculation of the working income and of the adjusted family net income in order to calculate your CWB.

For more information on the Canada workers benefit and the disability supplement, visit canada.ca/canada-workers-benefit.

[An individual sitting at their desk, working on their laptop.]

Disability tax credit (DTC)

Erin: The disability tax credit, DTC for short, is a non-refundable tax credit that helps persons with disabilities or their supporting family members. That means, this tax credit reduces your tax payable, if you have any. If the credit reduces the tax you are supposed to pay to zero, you won’t get anything extra as a refund.

A supporting family member is someone who the person with the disability depends on for at least 1 of the basic necessities of life (food, shelter and clothing). This can be a spouse or common-law partner, parent, grandparent, child, grandchild, brother, sister, uncle, aunt, niece or nephew of the person with the disability.

The purpose of the DTC is to provide some relief for unavoidable, additional expenses that result from living with a disability. It helps to offset costs that other taxpayers don’t have to face.

Applying for the DTC involves the person who has the impairment (disability) and a medical practitioner who can certify the effects of the impairment.

Even if you do not have taxable income, there still may be other benefits to applying for the DTC. If you think you may be eligible, you should apply. Being approved for the DTC can open the door to other federal, provincial, or territorial programs, such as the Registered disability savings plan, the Canada workers benefit disability supplement and Child disability benefit.

There are a variety of medical conditions that can qualify for the DTC. To find out if your situation may qualify for the DTC, go to canada.ca/disability-tax-credit.

Note that individuals who have Type 1 diabetes now meet the eligibility criteria under the life-sustaining therapy category.

[An individual at a desk, using sign language to communicate with someone on their laptop.]

Child disability benefit

Erin: The child disability benefit is paid monthly to the person who receives the Canada child benefit for that child.

A valid disability tax credit certificate is required to receive the child disability benefit.

The child disability benefit is for families who care for a child under 18 who is eligible for the CCB and the DTC. It is a tax-free payment of up to $3,173 annually.

If you are already receiving the CCB for a child in your care who is approved for the DTC, you do not need to apply for the child disability benefit. It will be automatically included with your CCB payments.

If the child is determined to be eligible for prior years, the child disability benefit will automatically be issued for up to two previous CCB benefit years. For years before that, you will need to send a written request to the attention of the CCB entitlement team at the tax centre that serves your area.

For more information on the child disability benefit, go to canada.ca/child-disability-benefit.

[An individual is sitting on the floor with two children. The children are colouring in a book while the adult helps.]

Multigenerational home renovation tax credit

Erin: The multigenerational home renovation tax credit is a new refundable tax credit. It can be claimed on your income tax and benefit return starting in tax year 2023.

If you are eligible, you can claim this credit for certain renovation expenses spent to create a self-contained secondary unit.

The secondary unit must allow an adult 65 years of age or older, or an adult who is eligible for the disability tax credit, to live with a qualifying relative.

A qualifying relative is both:

• 18 years of age or older at the end of the tax year that the credit is being claimed for
• A parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew of the qualifying individual (or the qualifying individual’s cohabiting spouse or common-law partner) at any time in the renovation period tax year

You can claim up to $50,000 in qualifying expenditures for each qualifying renovation completed. The tax credit is 15% of your costs, up to a maximum of $7,500, for each claim you are eligible to make.

For more information, go to canada.ca/cra-mhrtc.

[A family cooking dinner at a gathering. There are two adults and one is holding a child.]

Canada Dental Benefit

Erin: The Canada dental benefit provides financial support for families who have an adjusted family net income of less than $90,000 and have out-of-pocket dental care expenses for their children under 12.

Depending on your adjusted family net income, your non-taxable Canada dental benefit payments could be as high as $650 per child under 12 years old, per benefit period.

If you are a parent or guardian of eligible children under 12 years old, you will have to attest that:

• Your child does not have access to private dental insurance; and
• Your child’s dental costs are not fully covered by another dental program provided by any level of government.

In order to apply, remember that:

• You need to be receiving the Canada child benefit for the child.
• Your taxes must be up to date; and
• You must keep your receipts or records from your dental appointments for six years.

The 2nd and final benefit period covers dental care services your child received or will receive between July 1, 2023, and June 30, 2024. You have until June 30, 2024 to apply for this period.

The quickest, easiest and most secure way to apply for the Canada dental benefit is through My Account. If you apply online and are signed up for direct deposit, you could receive your payment within five business days!

If you are unable to apply online or would prefer to call us, you can apply by calling 1-800-715-8836.

Visit canada.ca/dental and access more information on the Canada dental benefit.

Canadian Dental Care Plan

Erin: The Canadian Dental Care Plan will still help ease financial barriers to accessing oral health care for eligible Canadian residents with an annual adjusted family net income of less than $90,000 who do not have access to dental insurance.

You may be eligible to apply for the new Canadian Dental Care Plan if you:

• have an adjusted family net income of less than $90,000;
• do not have access to dental insurance;
• have filed a tax return the previous year.

Applications will roll out in phases starting with seniors. If you are over 70 years old, you may receive a letter by March 2024 with instructions on how to apply.

If you are between 65 and 69, you can apply online starting in May 2024.

Adults with a valid disability tax credit certificate and children under 18 can apply starting in June 2024. All remaining eligible Canadian residents between the ages of 18 and 64 will be able to apply online starting in 2025.

For more information, scan the QR code on the screen using your cell phone camera. This QR code takes you directly to the canada.ca/dental web page.

Climate action incentive payment

Erin: Just like the GST/HST credit, you may also be eligible to receive the Climate action incentive payment when you turn 19.

The Climate action incentive payment is a tax-free amount paid to help individuals and families offset the cost of the federal pollution pricing. It is available to residents of Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Nova Scotia, Newfoundland and Labrador and Prince Edward Island. It consists of a basic amount and a supplement for residents of small and rural communities.

The payment is issued in quarterly tax-free payment made through the benefit system. The amount you receive depends on your family situation and the province where you live.

Like the GST/HST credit, to get the Climate action incentive payment, all you have to do is file your taxes every year, even if you have no income to report.

For more information, go to canada.ca/cai-payment.

[An individual sitting at a desk writing on forms. A laptop is open on the desk.]

Northern residents deductions

Erin: In addition to the benefits and credits we have covered today, you may also be eligible to claim the northern residents deductions.

To claim the northern residents deductions, fill out and send Form T2222, Northern Residents Deductions, to the CRA, along with your tax return.

The northern residents deductions consist of a residency deduction and a travel deduction. These deductions help with the costs of living and travelling in the North.

You can claim these deductions if you lived in a prescribed northern zone or a prescribed intermediate zone permanently for a continuous period of at least six consecutive months beginning or ending in the tax year.

There are two parts to the residency deduction: a basic residency amount and an additional residency amount.

Claim the basic residency amount for the number of days you lived in a prescribed zone. You can also claim these same days for the additional residency amount if you maintained and lived in a dwelling in a prescribed zone and you are the only person claiming the basic residency amount for that same dwelling.

If you need information or help with northern zones or deductions, income tax or benefits, please call the CRA at 1-800-959-8281.

We also have a northern dedicated line for residents of the territories with an 867 area code. That number is 1-866-426-1527.

[Map of the northern residents zones in Canada.]

Claiming the northern residents travel deduction

Erin: Complete and send Form T2222 to the CRA, along with your tax return.

The maximum travel deduction you can claim for each eligible trip is the lowest of:

• the taxable travel benefits received from employment or the portion of the $1,200 standard amount for the person travelling allocated for the trip;
• the total travel expenses paid for the trip;
• the lowest return airfare, which refers to the cost of the cheapest round-trip airfare available at the time travel began, between the airport closest to the claimant’s residence and the nearest designated city.

Note that you can claim the travel deduction for you or your eligible family member’s personal or medical travel:

• even if no one received a taxable travel benefit for that trip
• even if you do not claim a deduction for residency

Keep all the receipts and documents to support your claim for at least six years in case the CRA reviews your tax return. These documents include the cost of the lowest return airfare, receipts and other documents to support the travel expenses paid for each trip. Travel expenses can include accommodations, meals, train, taxi or bus fares, vehicle expenses and other incidental expenses.

For more information, visit canada.ca/taxes-northern-residents.

[Images of page 1 and 2 of the Form T2222, Northern Residents Deduction for 2023.]

Lowest return airfare tables

Erin: There are two different methods you can use to determine the lowest return airfare.

1. The existing method of tracking it yourself. Using this method, you will be required to identify the cheapest round-trip airfare available when travel began, between the airport closest to your residence and the nearest designated city.
2. The simplified northern residents travel deduction pilot project introduced a new tool, the lowest return airfare tables. You just use the amount in the table for when you travelled and pick the airport closest to your residence.

The new airfare tables can easily help you determine the lowest return airfare and don’t require you to submit any support documents. However, all other expenses still need to be supported.

The airfare tables provide the lowest level of return economy airfares for eligible airports, almost all of which are operating in the prescribed zones.

For more information on the lowest return airfare tables, please go to canada.ca/lowest-return-airfare.

[A screen shot of the lowest return airfare table on canada.ca/lowest-return-airfare.]

Do your taxes on time

Erin: The key to receiving your benefits and credits is doing your taxes on time! This year, you can file your 2023 tax return starting on February 19.

Filing your taxes is the only way to get the many benefits and credits that are calculated based on your income, such as the GST/HST credit. So even if you didn’t earn any income in the year, or your income was tax-exempt, we need this information.

The deadline to do your taxes is generally April 30 every year. Filing by then allows us to calculate your payments and send them to you on time.

[A small clock sitting on a computer keyboard.]

There are a few ways to do your taxes!

Erin: There are a few ways to do your taxes:

You can do your taxes online. This is the fastest way as tax returns filed electronically are typically processed within two weeks.

Certified software is available to make online filing easy, and some software products are even free. The tax software guides you and calculates everything for you. It helps make sure you don’t miss out on any benefits and credits. For more information, go to canada.ca/netfile.

Please note, if the CRA does not have your complete date of birth on record, you may not be able to do your taxes online. Make sure to also sign up for direct deposit, so if you are eligible for a refund, you can receive it faster!

Volunteers may be able to help you do your taxes for free. There are tax clinics hosted by community organizations across Canada for those with a modest income and simple tax situations. For more information, go to canada.ca/get-tax-help.

You can also get help from a family member, a friend or a tax preparer.

Or you can download a tax package, fill out the paper forms and mail them to the CRA. You must use the package for the province or territory you lived in on December 31st. Filing a tax return by paper can take up to 10 to 12 weeks to process.

To get a package, go to canada.ca/taxes-general-package or call the CRA at 1-855-330-3305.

Simplified tax and benefit package for Indigenous Peoples

Erin: There is also the simplified tax and benefit package that is available to all Indigenous people.

The goal is to make it easier to do your taxes and provide more convenient access to services. It includes two forms, an information sheet and a return envelope.

The first form is the Simple File: Let us help you get your benefits! – Credit and benefit short return. This form is a simplified version of the individual income tax and benefit return. It gives the CRA the information needed to calculate your benefits and credits, such as the GST/HST credit and the Canada workers benefit.

The second is the Canada child benefit for Indigenous Peoples form. This form helps eligible individuals receive the CCB for the children in their home.

Please note the image shown on-screen is the Ontario form, but forms vary from province or territory.

To use the simplified return, you must meet the eligibility criteria listed on the form.

Simplified paper forms will be available this spring to help make the tax-filing process this tax season easier for eligible Indigenous people.

These forms are not available to download. To get one, contact your local friendship centre, community representative, band council office or a northern service centre. If they don't have any forms on hand, they can order them for you.

If you need help completing the short return or if you have any questions, call the number on the form.

[Image of the Ontario, Simple File: "Let us help you get your benefits - Credit and benefit short return 2023".]

Free tax help

Erin: You may be eligible to have your taxes done by a volunteer at a free tax clinic if you have a modest income and a simple tax situation. The program is called the Community Volunteer Income Tax Program. In Quebec, it is known as the Income Tax Assistance – Volunteer Program.

Generally, a modest income is less than $35,000 for a single person and less than $45,000 for a couple.

Your tax situation is simple if, for example, you don’t have a small business or income from a rental property.

Tax clinics are held all year. However, most clinics are offered in March and April.

To find a clinic near you, go to canada.ca/get-tax-help.

[The logo for the CRA’s Community Volunteer Income Tax Program (CVITP).]

Have you received a letter from the CRA? No need to worry!

Erin: The CRA will sometimes send you a questionnaire or letter if we need more information and to make sure you’re getting the right benefits and credits.

If you get one of these letters, please respond as soon as possible. Don’t ignore it.

Often, we will ask for documents to confirm that the CRA has the most up-to-date information for you, like your marital status, proof that you are the primary caregiver of a child or your address.

If you don’t have the documents, need some extra time to gather them, or don’t understand what we’re asking, just let the CRA know. The CRA needs this information to calculate your benefits and credits.

If you don’t respond, your benefit or credit payments will stop, and you may have to repay the payments you already received.

[An individual sitting on the floor looking over documentation.]

Owe money to the CRA? We’re here to help!

Erin: You may receive a phone call or letter from the CRA that says you owe money. The CRA understands that people may find it hard to pay their debts related to taxes and benefits.

Paying your debt in full by the due date helps you avoid interest and other legal and financial consequences. However, if you can’t pay, give us a call. Ignoring your debt does not make it go away.

We’re here to help and have flexible payment options available.

Our online payment arrangement calculator can help you come up with a payment arrangement plan. After reviewing your financial details, the CRA will work with you to determine the amount and length of the payment arrangement.

If you do not call or make a payment arrangement, the CRA may take legal action to collect the balance. To make a payment arrangement, call the CRA at 1-888-863-8657.

If you’re ready to make a payment in full, you can use online banking, or the CRA’s My Payment and My Account services.

You can also make a payment in person at your financial institution or at a Canada Post location. Please note that participating Canada Post locations may charge a service fee.

Or you can send a cheque or money order to the CRA. Please do not send cash to the CRA if you’re making a payment by mail.

For more information, visit canada.ca/payments.

[Dollar sign icon with circular bidirectional arrows.]

In a situation of abuse?

Erin: We know that some situations can affect your access to benefits and credits, but we’re here to help!

You will never need to contact an abusive spouse or common-law partner to provide information to the CRA.

If you are in a situation of abuse or violence and cannot get the requested documents, you can send any of the following:

• a letter from a trusted third party explaining your situation. For example, the letter can be from a member of:
  • a band council,
  • a shelter,
  • a resettlement office
  • or a member of the clergy.
• a copy of a restraining order or an order of protection, or
• a copy of a police report

After you’ve submitted any of the mentioned documents, no additional action is needed on your part.

Keep your personal information up to date

Erin: Along with doing your taxes every year, you must keep your personal information up to date to keep getting benefits and credits.

This includes:

• your address;
• your marital, residency and citizenship status;
• children in your care and
• your direct deposit information.

You can update this information using the CRA’s My Account, MyBenefits CRA and MyCRA mobile applications, by mail or an agent can assist you by phone.

[A family of five; two adults, one baby, and two children spending quality time together at home.]

No permanent address?

Erin: If you don’t have a permanent home, and are staying in a shelter, you can use the shelter’s address to keep getting your payments and mail from the CRA.

If you move, let us know your new address right away. Otherwise, your payments may stop.

Call the CRA general enquiries line at 1-800-959-8281, and if you are a resident of the territories with an 867 area code call the dedicated individual and benefit enquiries line at 1-866-426-1527.

You can also update your address online using My Account, the MyBenefits CRA or MyCRA mobile applications or by mail.

[An individual carrying a moving box, walking through a doorway.]

You may have uncashed cheques from the CRA

Erin: There are many reasons you may have an uncashed cheque from the CRA. It may have been lost, stolen, destroyed, or you may have moved and not updated your address.

You can view any uncashed cheques in My Account and, if necessary, ask for a duplicate payment. CRA cheques never expire or become stale-dated and you can cash them for free at any financial institution in Canada.

Never miss another payment by signing up for direct deposit. Your bank teller can also help you register for direct deposit.

For more information, go to canada.ca/cra-uncashed-cheques.

[A happy individual sitting at a table with paperwork in front of them, as they are drinking a coffee.]

My Account for individuals

Erin: Once you do your taxes for the first time and you receive your notice of assessment, you can register for the CRA’s My Account.

My Account is a secure portal that lets you view your personal income tax and benefit information and manage your individual tax affairs online on your own.

Along with doing your taxes every year, you must keep your personal information up to date to keep getting benefits and credits.

You can instantly update all this information on your own through My Account.

You can also:

• Track your refund, view or change your return.
• View your mail online, such as your notice of assessments.
• Check your benefit and credit payments and statements.
• View any uncashed cheques and more.

To register for My Account, go to the canada.ca/my-cra-account.

[Screen capture of the "My Account" webpage.]

Need help?

Erin: Taxpayer information is confidential. The CRA needs your permission to deal with another person, such as a family member, friend or an accountant, who may act as your representative for income tax and benefit matters.

You can give permission to another person in My Account, or on paper by filling out Form AUT-01, Authorize a Representative for Offline Access, and sending it to the CRA.

Make sure to choose someone you can trust! Remember to check your account if you have changed tax preparers or representatives. This ensures that only the people you want to have access to your account can do so.

You don’t need to authorize someone as a representative if that person is only doing your taxes.

Northern Service Centres

Erin: The CRA created the Northern Service Centres to provide year-round support to individuals and businesses in the Yukon, Northwest Territories and Nunavut.

The Northern Service Centres, which are in the same building as Service Canada, are located in Whitehorse, Yellowknife and Iqaluit.

Employees at the Northern Service Centres conduct outreach visits to support individuals, businesses and the community.

Employees operating from the Northern Service Centres will support individuals and community organizations through outreach visits and in the centres by:

• directing clients to free tax clinics;
• directing clients to the Liaison Officer program, which is for small businesses and self-employed individuals;
• answering questions and distributing information on benefits and credits ;
• assisting clients with CRA communications. For example, they can help them interpret letters from the CRA;
• and helping clients access the CRA’s digital services. For example, they help clients:
  • get an access code for My Account,
  • register for My Account,
  • and submit documents online.

CRA employees at the Northern Service Centres cannot:

• complete income tax and benefit returns and forms;
• accept payments;
• receive and send mail, returns, documentation or forms;
• provide bulk printout requests (for example, notices of assessment) to tax practitioners or specialists;
• or provide Problem Resolution Program services, such as requesting to expedite a case.

Liaison Officer service

Erin: The Liaison Officer service is free to owners of a small businesses and to self-employed individuals to help them understand their tax obligations.

A visit from a liaison officer is 100% confidential. The information you choose to discuss will not be shared with other areas of the CRA or anyone else.

Businesses or self-employed individuals can book a personalized visit, available in-person, by phone or online through Microsoft Teams. Associations or groups can book an in-person seminar or online webinar.

For more information on how to book a free virtual visit, go to canada.ca/cra-liaison-officer.

[Three young adults, in business attire, standing in a line and smiling.]

Be scam smart!

Erin: You should always be cautious if you receive communication that claims to be from the CRA.

It is possible to receive a direct communication from the CRA. We may, for example, need to ask you to provide information about your account or to clarify something that you’ve shared with us.

We will not ask you for your credit card or passport number or, use threats or intimidation tactics.

Scammers often attempt to imitate the CRA to try to steal your personal information. They may target you by telephone, text, instant messaging, email or mail.

Here’s how you can be scam smart:

• Never be afraid to question why the CRA needs your personal information.
• When in doubt, check My Account to see if you have any mail or any amount owing.
• You can also call the CRA to check on communications.
• If you’re still in doubt – delete, delete, delete!

To learn more, go to canada.ca/be-scam-smart.

You can also check out our Be Scam Smart webinar on the Individuals video gallery on Canada.ca! I’ll provide more details on this in a moment.

[Text on top of an individual's head reads, "Listen to your voice of reason before you act".]

Want to learn more about taxes?

Erin: We would like to invite you to try out our new online interactive tool called Learn about your taxes. Go to canada.ca/learn-about-taxes to dive in and check it out.

This online self-directed tool takes you through the purpose of taxes, completing a basic tax return, and more. It has resources such as videos, common tax terms, and links to websites where you can learn more.

And there are lesson plans for teachers and facilitators.

[Screen shot of the main "Learn about your taxes" webpage.]

Thank you!

Erin: And that’s all for me! This is the end of our webinar. Thank you for joining us today. We hope it was helpful!

For more information on any related topics, visit our webpage at canada.ca/taxes.

To view previous and register for upcoming webinars, visit our Upcoming Events page at canada.ca/cra-outreach-events.

Thank you for listening and enjoy your day! Miigwech!

CRA general enquiries: 1-800-959-8281

Residents of the territories with an 867 area code: 1-866-426-1527

canada.ca/taxes

canada.ca/individuals-video-gallery

canada.ca/cra-outreach-events

Stay connected:

Twitter: @CanRevAgency

Facebook: canrevagency

YouTube: CanRevAgency

Instagram: @canrevagency

LinkedIn: cra-arc

[Family of four, walking outside after a light rain. One adult holds the toddler in their arms and the two adults hold the hands of the youngest child.]