The Canadian Dental Care Plan (CDCP) is helping make the cost of dental care more affordable for eligible Canadian residents.
Applications now open for:
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. |
February 26, 2025 August 27, 2025 September 25, 2025 October 29, 2025 December 22, 2025 | February 26, 2025 August 27, 2025 September 25, 2025 October 29, 2025 December 22, 2025 | |
| 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). | Advanced Canada workers benefit (ACWB) |
February 20, 2025 September 19, 2025 October 20, 2025 December 12, 2025 | February 10, 2025 March 10, 2025 June 10, 2025 September 10, 2025 October 10, 2025 November 10, 2025 December 10, 2025 | |
| Veteran Disability Pension | Canada Carbon Rebate Formerly known as: Climate action incentive payment. Basic amount and rural supplement for residents of Alberta, Saskatchewan, Manitoba and Ontario. | |
February 27, 2025 J August 28, 2025 September 26, 2025 October 30, 2025 December 23, 2025 | April 22, 2025 |
Excerpt from CRA Website
| Tax rate | Taxable income threshold |
|---|---|
| 15% | on the portion of taxable income that is $55,867 or less, plus |
| 20.5% | on the portion of taxable income over $55,867 up to $111,733, plus |
| 26% | on the portion of taxable income over $111,733 up to $173,205, plus |
| 29% | on the portion of taxable income over $173,205 up to $246,752, plus |
| 33% | on the portion of taxable income over $246,752 |
See how amounts are adjusted for inflation.
Provincial and territorial tax rates vary across Canada; however, your provincial or territorial income tax (except Quebec) is calculated in the same way as your federal income tax.
| Tax rate | Taxable income threshold |
|---|---|
| 8.7% | on the portion of taxable income that is $43,198 or less, plus |
| 14.5% | on the portion of taxable income over $43,198 up to $86,395, plus |
| 15.8% | on the portion of taxable income over $86,395 up to $154,244, plus |
| 17.8% | on the portion of taxable income over $154,244 up to $215,943, plus |
| 19.8% | on the portion of taxable income over $215,943 up to $275,870, plus |
| 20.8% | on the portion of taxable income over $275,870 up to $551,739, plus |
| 21.3% | on the portion of taxable income over $551,739 up to $1,103,478, plus |
| 21.8% | on the portion of taxable income over $1,103,478 |
| Tax rate | Taxable income threshold |
|---|---|
| 9.65% | on the portion of taxable income that is $32,656 or less, plus |
| 13.63% | on the portion of taxable income over $32,656 up to $64,313, plus |
| 16.65% | on the portion of taxable income over $64,313 up to $105,000, plus |
| 18.00% | on the portion of taxable income over $105,000 up to $140,000, plus |
| 18.75% | on the portion of taxable income over $140,000 |
| Tax rate | Taxable income threshold |
|---|---|
| 8.79% | on the portion of taxable income that is $29,590 or less, plus |
| 14.95% | on the portion of taxable income over $29,590 up to $59,180, plus |
| 16.67% | on the portion of taxable income over $59,180 up to $93,000, plus |
| 17.5% | on the portion of taxable income over $93,000 up to $150,000, plus |
| 21% | on the portion of taxable income over $150,000 |
| Tax rate | Taxable income threshold |
|---|---|
| 9.4% | on the portion of taxable income that is $49,958 or less, plus |
| 14% | on the portion of taxable income over $49,958 up to $99,916, plus |
| 16% | on the portion of taxable income over $99,916 up to $185,064, plus |
| 19.5% | on the portion of taxable income over $185,064 |
| Tax rate | Taxable income threshold |
|---|---|
| 5.05% | on the portion of taxable income that is $51,446 or less, plus |
| 9.15% | on the portion of taxable income over $51,446 up to $102,894, plus |
| 11.16% | on the portion of taxable income over $102,894 up to $150,000, plus |
| 12.16% | on the portion of taxable income over $150,000 up to $220,000, plus |
| 13.16% | on the portion of taxable income over $220,000 |
| Tax rate | Taxable income threshold |
|---|---|
| 10.8% | on the portion of taxable income that is $47,000 or less, plus |
| 12.75% | on the portion of taxable income over $47,000 up to $100,000, plus |
| 17.4% | on the portion of taxable income over $100,000 |
| Tax rate | Taxable income threshold |
|---|---|
| 10.5% | on the portion of taxable income that is $52,057 or less, plus |
| 12.5% | on the portion of taxable income over $52,057 up to $148,734, plus |
| 14.5% | on the portion of taxable income over $148,734 |
| Tax rate | Taxable income threshold |
|---|---|
| 10% | on the portion of taxable income that is $148,269 or less, plus |
| 12% | on the portion of taxable income over $148,269 up to $177,922, plus |
| 13% | on the portion of taxable income over $177,922 up to $237,230, plus |
| 14% | on the portion of taxable income over $237,230 up to $355,845, plus |
| 15% | on the portion of taxable income over $355,845 |
| Tax rate | Taxable income threshold |
|---|---|
| 5.06% | on the portion of taxable income that is $47,937 or less, plus |
| 7.7% | on the portion of taxable income over $47,937 up to $95,875, plus |
| 10.5% | on the portion of taxable income over $95,875 up to $110,076, plus |
| 12.29% | on the portion of taxable income over $110,076 up to $133,664, plus |
| 14.7% | on the portion of taxable income over $133,664 up to $181,232, plus |
| 16.8% | on the portion of taxable income over $181,232 up to $252,752, plus |
| 20.5% | on the portion of taxable income over $252,752 |
| Tax rate | Taxable income threshold |
|---|---|
| 6.4% | on the portion of taxable income that is $55,867 or less, plus |
| 9% | on the portion of taxable income over $55,867 up to $111,733, plus |
| 10.9% | on the portion of taxable income over $111,733 up to $173,205, plus |
| 12.8% | on the portion of taxable income over $1173,205 up to $500,000, plus |
| 15% | on the portion of taxable income over $500,000 |
| Tax rate | Taxable income threshold |
|---|---|
| 5.9% | on the portion of taxable income that is $50,597 or less, plus |
| 8.6% | on the portion of taxable income over $50,597 up to $101,198, plus |
| 12.2% | on the portion of taxable income over $101,198 up to $164,525, plus |
| 14.05% | on the portion of taxable income over $164,525 |
| Tax rate | Taxable income threshold |
|---|---|
| 4% | on the portion of taxable income that is $53,268 or less, plus |
| 7% | on the portion of taxable income over $53,268 up to $106,537, plus |
| 9% | on the portion of taxable income over $106,537 up to $173,205, plus |
| 11.5% | on the portion of taxable income over $173,205 |
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.
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:
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 |
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.
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.
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.
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
If you are married or have a common-law partner
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.
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
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.
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 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.
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.
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.
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).
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.
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.
The annual expense limit of the home accessibility tax credit has increased to $20,000.
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.
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
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 will be able to file your income tax and benefit return for 2022 starting on February 20, 2023. The deadline for most Canadians to file their income tax and benefit return for 2022 is April 30, 2023. Filing your return before the deadline will allow you to avoid interruptions to any refund, benefit or credit payments you may be eligible for.
Since April 30, 2023, falls on a Sunday, your return will be considered filed on time if the Canada Revenue Agency (CRA) receives it, or it is postmarked, on or before May 1, 2023. If you owe money to the CRA, your payment will also be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023.
You have until June 15, 2023, to file your return if you or your spouse or common-law partner are self-employed. However, if you owe money, your payment is due on April 30, 2023. Your payment will be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023.
We encourage you to register for My Account at My Account for Individuals before the rush of tax season. Once you are registered for My Account, you will be able to access your tax information and easily change your address, phone number or other personal information that the CRA has on file.
You should also register for direct deposit and make sure that your information is up-to-date before you file your return. By registering for direct deposit, your money will be deposited directly into your account at a financial institution.
If you have already registered for My Account, we invite you to sign in before the tax-filing season begins. We have additional security measures in place to protect your personal information. These include multi-factor authentication and proactively revoking user IDs and passwords that we think may be compromised to prevent unauthorized activity on taxpayer accounts. My Account users also need to have an email address on file to help protect their online accounts from fraudulent activity. If you do not currently have an email address on file, you will need to provide one when you sign in. Signing in before tax-filing season will help you avoid any delays accessing My Account.
Please let us know why you’re choosing to move on by completing our feedback form below:
