Child Benefits – Retroactive Eligibility of Foreign-Born Status Indians
Notice to the reader
This measure has received Royal Assent.
Budget 2016 introduced the Canada Child Benefit (CCB), effective July 2016, replacing the previous child benefit system which consisted of the Canada Child Tax Benefit (CCTB), the National Child Benefit Supplement (NCBS) and the Universal Child Care Benefit (UCCB).
Starting with benefits applicable to January 2005, the budget proposes that certain foreign-born individuals who are Indians under the Indian Act and who were not eligible under the previous system be made retroactively eligible for the CCTB, the NCBS and the UCCB, where all other eligibility requirements are met. These individuals already receive this treatment under the CCB.
1. What is changing?
Under the previous system of child benefits, foreign-born individuals who are Indians under the Indian Act who are neither Canadian citizens nor permanent residents under the Immigration and Refugee Protection Act were not eligible for the CCTB, the NCBS and the UCCB.
Starting with benefits applicable to January 2005, the budget proposes that these individuals be made retroactively eligible for the CCTB, the NCBS and the UCCB, where all other eligibility requirements are met.
2. Will this affect many families?
No. The CRA expects this change will affect a small number of families. Families were already eligible under the previous system of child benefits when foreign-born parents who are Indians under the Indian Act had a spouse or common-law partner who was a Canadian citizen or permanent resident under the Immigration and Refugee Protection Act.
3. How do I know if I am eligible for these retroactive benefits for the CCTB, the NCBS and the UCCB?
You can refer to Canada child benefit – Before you apply on Canada.ca to see if you are eligible because the eligibility rules for the CCTB, the NCBS and the UCCB are the same as those for the CCB.
4. How do I apply for these benefits?
To apply for retroactive CCTB, NCBS and UCCB benefits, you apply for the CCB through My Account or by filing an RC66 form.
5. Do I need to provide any documentation to support my application for retroactive payments?
Yes. You have to provide supporting documents with your application when it is for a period that started more than 11 months ago. You will need to provide supporting documents for the entire period.
After applying for child benefits, the CRA might ask you for documents as part of a validation process.
6. Where can I obtain more information on this proposed change?
The CRA provides the latest information on the proposed changes on Canada.ca. Taxpayers should check online regularly for updated forms, policies, guidelines, questions and answers and guidance.
In the meantime, please consult the Department of Finance Canada’s Budget 2018 document for details.
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