COVID-19, CRA & Revenu Québec, Families, Tax News

One-Time Extra Benefit Payments: Additional Benefits for Individuals in response to COVID-19

What Benefits are applicable for the one-time extra benefit payments?

  • GST/HST Tax Credit (GSTC)
  • Canada Child Benefit (CCB)

GST/HST Tax Credit

The federal government is providing a one-time extra benefit payment, as part of this tax-free quarterly payment, to help offset all or part of the GST or HST they pay.

Who is eligible for the one-time payment?

Like eligibility for the credit itself, there are eligibility requirements of this one-time payment as well.  If you were eligible for the quarterly GSTC based on your 2018 personal income tax return, you will be eligible for an additional one-time payment in May 2020, depending upon your adjusted family income.

Even those whose income was too high to qualify for the quarterly payments, may receive this benefit payment depending upon their adjusted family income.

How to apply for the one-time payment?

There is no application as it is based on your income tax return filing from 2018.  Like the quarterly payments, this is managed and calculated by the CRA.  If you are eligible, you will get the payment automatically.

Canada Child Benefit (CCB)

The federal government is providing a one-time extra payment of $300 per child for the 2019-2020 CCB benefit year.  This benefit is to assist Canadians in the care and upbringing of children that are living with them that they are primarily responsible for.

Who is eligible for the one-time payment?

Those families that currently receive the monthly benefits, will receive the extra payment as part of their May 2020 payment.

Families with children under the age of 18 who do not currently receive the monthly benefit, will be eligible for the one-time payment in May.  They may receive a portion of the benefit, as it will be dependent upon their income levels.

How to apply for the one-time payment?

There is no application.  If you are eligible for the benefit, you will get the payment automatically.

For more details on income support and other benefits as part of the Federal Government’s Economic Response Plan for COVID-19, click here.

See also our COVID-19: Tax Info Centre, from our TurboTax Support team, answering many FAQs on this topic and more.