Category: Personal Tax Tips

Applications for the Canadian Dental Care Plan

You may be eligible to apply for the new Canadian Dental Care Plan. 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.

The interim Canada Dental Benefit is intended to help lower dental costs for eligible families earning less than $90,000 per year. Parents and guardians may be eligible if they pay for dental care for a child under 12 years old who does not have access to a private dental insurance plan.

Dental costs fully paid by other programs

If an eligible child’s dental costs are fully paid for by another government program with no direct cost to you, those services do not qualify for this benefit. Check your child’s eligibility for other programs before you apply.

Depending on your adjusted family net income, a tax-free payment of $260, $390, or $650 is available for each eligible child. You can apply for a maximum of 2 payments per child.

Applications are open until June 30, 2024 for:

• dental care received between July 1, 2023 and June 30, 2024
• one additional payment if you meet the criteria

Benefit payments are administered by the Canada Revenue Agency (CRA).

To find out if you’re eligible or to apply visit the CRA Website.

Excerpt from CRA Website

If you receive federal benefits, including some provincial/territorial benefits, you will receive payment on these dates. If you set up direct deposit, payments will be deposited in your account on these dates.

Canada Pension Plan Includes the Canada Pension Plan (CPP) retirement pension and disability, children’s and survivor benefits.	Old Age Security Includes Old Age Security pension, Guaranteed Income Supplement, Allowance and Allowance for the Survivor.	GST/HST Credit Includes related provincial and territorial programs.
January 29, 2024 February 27, 2024 March 26, 2024 April 26, 2024 May 29, 2024 June 26, 2024 July 29, 2024 August 28, 2024 September 25, 2024 October 29, 2024 November 27, 2024 December 20, 2024	January 29, 2024 February 27, 2024 March 26, 2024 April 26, 2024 May 29, 2024 June 26, 2024 July 29, 2024 August 28, 2024 September 25, 2024 October 29, 2024 November 27, 2024 December 20, 2024	January 5, 2024 April 5, 2024 July 5, 2024 October 4, 2024
Canada Child Benefit (CCB) Includes related provincial and territorial programs.	Ontario Trillium Benefit (OTB) Includes Ontario energy and property tax credit (OEPTC), Northern Ontario energy credit (NOEC) and Ontario sales tax credit (OSTC).	Canada Workers Benefit (CWB) – Advance Payment
January 19, 2024 February 20, 2024 March 20, 2024 April 19, 2024 May 17, 2024 June 20, 2024 July 19, 2024 August 20, 2024 September 20, 2024 October 18, 2024 November 20, 2024 December 13, 2024	January 10, 2024 February 9, 2024 March 8, 2024 April 10, 2024 May 10, 2024 June 10, 2024 July 10, 2024 August 9, 2024 September 10, 2024 October 10, 2024 November 8, 2024 December 10, 2024	January 12, 2024 July 12, 2024 October 11, 2024
Veteran Disability Pension	Climate Action Incentive Basic amount and rural supplement for residents of Alberta, Saskatchewan, Manitoba and Ontario.
January 30, 2024 February 28, 2024 March 27, 2024 April 29, 2024 May 30, 2024 June 27, 2024 July 30, 2024 August 29, 2024 September 26, 2024 October 30, 2024 November 28, 2024 December 23, 2024	January 15, 2024 April 15, 2024 July 15, 2024 October 15, 2024

Information From CRA Website

Grocery Rebate

As announced as part of Budget 2023, the Government of Canada introduced a Grocery Rebate to provide financial support to eligible Canadians. This Rebate is scheduled to be issued on July 5, 2023, alongside the next quarterly GST/HST credit payment.

The Grocery Rebate will be equivalent to double the GST/HST credit amount you received for January 2023.

Who can get the payment

You will receive the Grocery Rebate if you were entitled to receive the GST/HST credit for January 2023.

To get the Grocery Rebate, you have to file a tax return for 2021, even if you have no income to report for that year.

Please note it is possible you may be entitled to the Grocery Rebate, but not the July GST/HST credit or vice versa. The Grocery Rebate is calculated based on your 2021 tax return, but the next quarterly GST/HST credit payment in July 2023 is calculated based on your 2022 tax return. Please check your Notice of (Re)determination for more information.

Eligibility criteria

You and your spouse or common-law partner (if applicable) must meet the eligibility criteria for the 2021 base year to qualify for this rebate.

Payment details

The Grocery Rebate will be double the amount of your GST/HST credit payment from January 2023.  The amount is calculated based on your family situation in January 2023 and your 2021 adjusted family net income.

You could receive a maximum payment of up to:

If you are single

• $234 (no children)
• $387 (with 1 child)
• $467 (with 2 children)
• $548 (with 3 children)
• $628 (with 4 children)

If you are married or have a common-law partner

• $306 (no children)
• $387 (with 1 child)
• $467 (with 2 children)
• $548 (with 3 children)
• $628 (with 4 children)

How to calculate your Grocery Rebate payment

If you received your GST/HST credit payment as a lump sum in July 2022, you will still benefit from the Grocery Rebate.

Tax refunds, benefit and credit payments may be applied to pay outstanding balances. You can check the status of your benefits by logging into your CRA My Account. Contact the CRA if debt repayment causes you financial hardship. Call 1-888-863-8662 for benefit debt or 1-888-863-8657 for tax return debt. Learn more at Canada.ca/balance-owing.

Payment Date

The Grocery Rebate will be issued on July 5, 2023.

If you do not receive the Grocery Rebate on the expected date, please wait 10 business days before you contact us.

We also encourage you to review your Notice of Redetermination for more information about how much you are entitled to receive and when, and any changes to your payments.  If you are signed up for My Account, you can find your Notice by clicking on the “Mail” link.

Excerpt from CRA Website

If you receive federal benefits, including some provincial/territorial benefits, you will receive payment on these dates. If you set up direct deposit, payments will be deposited in your account on these dates.

Canada Pension Plan Includes the Canada Pension Plan (CPP) retirement pension and disability, children’s and survivor benefits.	Old Age Security Includes Old Age Security pension, Guaranteed Income Supplement, Allowance and Allowance for the Survivor.	GST/HST Credit Includes related provincial and territorial programs.
January 27, 2023 February 24, 2023 March 29, 2023 April 26, 2023 May 29, 2023 June 28, 2023 July 27, 2023 August 29, 2023 September 27, 2023 October 27, 2023 November 28, 2023 December 20, 2023	January 27, 2023 February 24, 2023 March 29, 2023 April 26, 2023 May 29, 2023 June 28, 2023 July 27, 2023 August 29, 2023 September 27, 2023 October 27, 2023 November 28, 2023 December 20, 2023	January 5, 2023 April 5, 2023 July 5, 2023 October 5, 2023
Canada Child Benefit (CCB) Includes related provincial and territorial programs.	Ontario Trillium Benefit (OTB) Includes Ontario energy and property tax credit (OEPTC), Northern Ontario energy credit (NOEC) and Ontario sales tax credit (OSTC).	Canada Workers Benefit (CWB) – Advance Payment
January 20, 2023 February 20, 2023 March 20, 2023 April 20, 2023 May 19, 2023 June 20, 2023 July 20, 2023 August 18, 2023 September 20, 2023 October 20, 2023 November 20, 2023 December 13, 2023	January 10, 2023 February 10, 2023 March 10, 2023 April 6, 2023 May 10, 2023 June 9, 2023 July 10, 2023 August 10, 2023 September 8, 2023 October 10, 2023 November 10, 2023 December 8, 2023	January 5, 2023
Veteran Disability Pension	Climate Action Incentive Basic amount and rural supplement for residents of Alberta, Saskatchewan, Manitoba and Ontario.
January 30, 2023 February 27, 2023 March 30, 2023 April 27, 2023 May 30, 2023 June 29, 2023 July 28, 2023 August 30, 2023 September 28, 2023 October 30, 2023 November 29, 2023 December 21, 2023	January 13, 2023 April 14, 2023 July 14, 2023 October 13, 2023

Excerpt from CRA Website

The CRA’s services

Submit your service feedback online!

You can submit a complaint, compliment, or suggestion to the CRA using the new Service Feedback RC193 online form. This online form can be used by individuals, businesses, and representatives.

COVID-19 benefits and your taxes

Amounts received related to COVID-19

If you received federal, provincial, or territorial government COVID-19 benefit payments, such as the Canada Recovery Benefit (CRB), Canada Recovery Caregiving Benefit (CRCB), Canada Recovery Sickness Benefit (CRSB), or Canada Worker Lockdown Benefit (CWLB), you will receive a T4A slip with instructions on how to report these amounts on your return. These slips are also available in My Account for individuals.

If your income was tax exempt

If your CRB, CRCB, CRSB, or CWLB income is eligible for tax exemption under section 87 of the Indian Act, complete Form T90, Income Exempt from Tax under the Indian Act, and file your 2022 Income Tax and Benefit Return or simplified return to claim the tax withheld on your CRB, CRCB, CRSB, and CWLB payments. For more information, see Taxes and benefits for Indigenous peoples.

Request to deduct federal COVID-19 benefits repayment in a prior year

Complete and attach Form T1B, Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year, to your 2022 Income Tax and Benefit Return to request to have the amount of federal COVID-19 benefits that you repaid in 2022 deducted on your 2020 or 2021 return or split between your 2022 return and the return for the year that you received the benefit. The CRA will then automatically reassess your return(s) to apply the deduction so that you do not need to make a separate request to change your prior year return(s).

To get a copy of Form T1B, go to Forms and publications or call 1-800-959-8281.

For more information about deducting federal COVID-19 benefits repayments, see line 23210.

Individuals and families

Air quality improvement tax credit

If you were self-employed or a member of a partnership in 2022, you may be eligible to claim a refundable tax credit equals to 25% of your total ventilation expenses to improve ventilation or air quality at your place of business. 

For more information, see line 47557.

Critical mineral exploration tax credit 

The critical mineral exploration tax credit (CMETC) is a new 30% investment tax credit for the exploration of specified minerals. The CMETC will only apply to expenditures renounced under eligible flow-through share agreements entered into after April 7, 2022 and before April 1, 2027.

For more information and to claim this credit, see Form T2038(IND), Investment Tax Credit (Individuals).

Disability tax credit 

For 2021 and later tax years, 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, see Guide RC4064, Disability-Related Information. 

First-time home buyer’s tax credit

The amount used to calculate the first-time home buyers’ tax credit has increased to $10,000 for a qualifying home purchased after December 31, 2021. 

Home accessibility tax credit 

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

Labour mobility deduction for tradespeople

The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses. Eligible individuals may be able to deduct up to $4,000 in eligible expenses per year. 

If you are eligible to claim this deduction, complete Form T777, Statement of Employment Expenses. 

For more information, see Guide T4044, Employment Expenses. 

Medical expense tax credit (for surrogacy and other expenses)

The list of eligible medical expenses has been expanded to include amounts paid to fertility clinics and donor banks in Canada to obtain donor sperm or ova to enable the conception of a child by the individual, the individual’s spouse or common-law partner, or a surrogate mother on behalf of the individual. In addition, certain expenses incurred in Canada for a surrogate or donor are considered medical expenses of the individual.

For more information, see line 33099.  

Excerpt from CRA Website

Federal tax rates for 2023

• 15% on the portion of taxable income that is $53,359 or less, plus
• 20.5% on the portion of taxable income over $53,359 up to $106,717, plus
• 26% on the portion of taxable income over $106,717 up to $165,430, plus
• 29% on the portion of taxable income over $165,430 up to $235,675, plus
• 33% on the portion of taxable income over $235,675

Provincial and territorial tax rates for 2023

Taxes for all provinces and territories (except Quebec) are calculated the same way as federal tax.

Form 428 is used to calculate your provincial or territorial tax. Provincial or territorial non-refundable tax credits are also calculated on Form 428.

Provinces and territories	Rates
Newfoundland and Labrador	8.7% on the portion of your taxable income that is $41,457 or less, plus14.5% on the portion of your taxable income over $41,457 up to $82,913, plus15.8% on the portion of your taxable income over $82,913 up to $148,027, plus17.8% on the portion of your taxable income over $148,027 up to $207,239, plus19.8% on the portion of your taxable income over $207,239 up to $264,750, plus20.8% on the portion of your taxable income over $264,750 up to $529,500, plus21.3% on the portion of your taxable income over $529,500 up to $1,059,000, plus21.8% on the portion of your taxable income over $1,059,000
Prince Edward Island	9.8% on the portion of your taxable income that is $31,984 or less, plus13.8% on the portion of your taxable income over $31,984 up to $63,969, plus16.7% on the portion of your taxable income over $63,969
Nova Scotia	8.79% on the portion of your taxable income that is $29,590 or less, plus14.95% on the portion of your taxable income over $29,590 up to $59,180, plus16.67% on the portion of your taxable income over $59,180 up to $93,000, plus17.5% on the portion of your taxable income over $93,000 up to $150,000, plus21% on the portion of your taxable income over $150,000
New Brunswick	9.4% on the portion of your taxable income that is $47,715 or less, plus14% on the portion of your taxable income over $47,715 up to $95,431, plus16% on the portion of your taxable income over $95,431 up to $176,756, plus19.5% on the portion of your taxable income over $176,756
Quebec	Go to Income tax rates (Revenu Québec).
Ontario	5.05% on the portion of your taxable income that is $49,231 or less, plus9.15% on the portion of your taxable income over $49,231 up to $98,463, plus11.16% on the portion of your taxable income over $98,463 up to $150,000, plus12.16% on the portion of your taxable income over $150,000 up to $220,000, plus13.16% on the portion of your taxable income over $220,000
Manitoba	10.8% on the portion of your taxable income that is $36,842 or less, plus12.75% on the portion of your taxable income over $36,842 up to $79,625, plus17.4% on the portion of your taxable income over $79,625
Saskatchewan	10.5% on the portion of your taxable income that is $49,720 or less, plus12.5% on the portion of your taxable income over $49,720 up to $142,058, plus14.5% on the portion of your taxable income over $142,058
Alberta	10% on the portion of your taxable income that is $142,292 or less, plus12% on the portion of your taxable income over $142,292 up to $170,751, plus13% on the portion of your taxable income over $170,751 up to $227,668, plus14% on the portion of your taxable income over $227,668 up to $341,502, plus15% on the portion of your taxable income over $341,502
British Columbia	5.06% on the portion of your taxable income that is $45,654 or less, plus7.7% on the portion of your taxable income over $45,654 up to $91,310, plus10.5% on the portion of your taxable income over $91,310 up to $104,835, plus12.29% on the portion of your taxable income over $104,835 up to $127,299, plus14.7% on the portion of your taxable income over $127,299 up to $172,602, plus16.8% on the portion of your taxable income over $172,602 up to $240,716, plus20.5% on the portion of your taxable income over $240,716
Yukon	6.4% on the portion of your taxable income that is $53,359 or less, plus9% on the portion of your taxable income over $53,359 up to $106,717, plus10.9% on the portion of your taxable income over $106,717 up to $165,430, plus12.8% on the portion of your taxable income over $165,430 up to $500,000, plus15% on the portion of your taxable income over $500,000
Northwest Territories	5.9% on the portion of your taxable income that is $48,326 or less, plus8.6% on the portion of your taxable income over $48,326 up to $96,655, plus12.2% on the portion of your taxable income over $96,655 up to $157,139, plus14.05% on the portion of your taxable income over $157,139
Nunavut	4% on the portion of your taxable income that is $50,877 or less, plus7% on the portion of your taxable income over $50,877 up to $101,754, plus9% on the portion of your taxable income over $101,754 up to $165,429, plus11.5% on the portion of your taxable income over $165,429

You may be eligible for the one-time top-up to the Canada Housing Benefit.

The one-time top-up to the Canada Housing Benefit aims to help low-income renters with the cost of renting. You may be eligible for a tax-free one-time payment of $500 if your income and the amount that you pay on rent qualify.

The Canada Revenue Agency (CRA) administers this one-time payment. To apply for this new federal one-time payment, you do not need to receive other housing benefits such as the Canada Housing Benefit, which is co-funded and delivered by the provinces and territories.

Applications are open until Friday, March 31, 2023.

To see if you’re eligible and/or apply please visit the CRA Website.

Excerpts taken from CRA Website

What the changes are

This page describes the recent changes to claiming work space in the home expenses.

If you have never made this claim before, you can skip to the first decision you have to make, Compare the claim methods, or you can review this page to understand these changes.

On this page

• New temporary flat rate method
• New options to claim the actual amounts you paid
• New eligible expenses

New temporary flat rate method

The new temporary flat rate method simplifies your claim for home office expenses. You are eligible to use this new method if you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020 due to the COVID-19 pandemic. You can claim $2 for each day you worked from home during that period plus any additional days you worked at home in 2020 due to the COVID-19 pandemic. The maximum you can claim using the new temporary flat rate method is $400 (200 working days) per individual.

Eligibility
Temporary flat rate method

Each individual working from home who meets the eligibility criteria can use the temporary flat rate method to calculate their deduction for home office expenses. This means multiple people working from the same home can each make a claim.

This method can only be used for the 2020 tax year.

New options to claim the actual amounts you paid

You can use the detailed method to claim the home office expenses you paid for the period that you worked from home.

Eligibility
Detailed method

You are eligible to claim a deduction for home office expenses for the period you worked from home, if you meet all of the criteria:

• you worked from home in 2020 due to the COVID-19 pandemic or your employer required you to work from home
• you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020
• have a completed and signed Form T2200S or Form T2200 from your employerWhat are Form T2200S and Form T2200
• the expenses are used directly in your work during the period

Changes to the process
Detailed method

To support you, the CRA:

• created a simplified Form T2200S and Form T777S
• created a calculator to help you claim the home office expense deduction that you are entitled to
• will accept an electronic signature on the Form T2200S and Form T2200 to reduce the necessity for employees and employers to meet in person (applies to the 2020 tax year only)

How to determine the employment use of a work space
Detailed method

Whether you work at the dining table or in a spare bedroom, there are several factors to consider when calculating your employment use of the work space:

• Size of your home and work space
• Types of work spaces
• Hours per week you use the space for work

New eligible expenses

The CRA has expanded the list of eligible expenses that can be claimed as work-space-in-the-home expenses to include reasonable home internet access fees. A comprehensive list of eligible home office expenses has also been created.