What’s new this filing season - tax return

To request the deduction in a prior year for the federal COVID-19 benefits that the individual repaid in 2022, submit Form T1B, Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year.

The CRA will then automatically reassess their return(s) to apply the deduction so that they do not need to make a separate request to change their prior year return(s).

Starting in 2021, an individual diagnosed with Type 1 diabetes is deemed to have met the two times and 14 hours per week requirements for life-sustaining therapy.

For more information, go to RC4064, Disability-Related Information, or Tax credits and deductions for persons with disabilities.

The annual expense limit of the home accessibility tax credit has increased from $10,000 to $20,000.

Fertility-related procedures

Under proposed changes, some amounts paid for a surrogate mother are eligible as of 2022.

Under proposed changes, fees associated with obtaining eggs or sperm from a donor or a donor organization (including the service of locating a donor) are eligible as of 2022.

For more information, go to Medical Expenses 2022.

 

Devices, equipment, and supplies

Walking casts that allow a person to walk are eligible as of 2022.

The climate action incentive payment (CAIP) replaces the climate action incentive credit (CAI).

• Prior to 2021 the CAI was a refundable tax credit claimed annually on personal income tax returns.
• The CAIP will now be paid as a quarterly benefit. If eligible, an individual will automatically receive the CAIP starting in July 2022.

Newfoundland, Nova Scotia, and Prince Edward Island will offer the CAIP as part of a new measure for the 2022 tax return.

For more information, go to Climate action incentive payment.

Residents of Ontario and Nunavut will be asked if they consent to share contact information with the organ and tissue donor registry in their 2022 income tax return.

Individuals must do their taxes every year to help ensure they receive and continue to receive their entitled benefits and credits.

Canada Dental Benefit

This benefit is for eligible families earning less than $90,000 per year. Parents and guardians with children under 12 who do not have access to dental insurance may be eligible to receive direct payments totalling up to $1,300 per child over the next two periods (up to $650 per period).

For more information, go to Canada Dental Benefit.

 

One-time top-up to the Canada Housing Benefit

Provides a $500 payment to renters with an adjusted net income below $35,000 for families, or below $20,000 for individuals, who pay at least 30 per cent of their adjusted net income on rent.

For more information, go to One-time top-up to the Canada Housing Benefit.

 

Doubling the GST Credit

This one-time payment is double the amount of the GST credit an individual would receive over a six-month period. Calculated based on an individual’s family situation in October 2022 and their 2021 adjusted family net income. Payments will be issued November 2022.

For more information, to go One-time GST payment to support Canadians.

 

Ukraine immigration measures: Financial assistance

The Government of Canada is giving financial assistance to help Ukrainian families in Canada under the Canada-Ukraine authorization for emergency travel (CUAET). The assistance is a one-time, non-taxable benefit. It is not considered income from a source and does not need to be reported on the income tax and benefit return.

For more information, go to Ukraine immigration measures: Financial assistance.