Collections, audit, objections and appeals: CRA and COVID-19

CRA (Canada Revenue Agency) has implemented the following changes to their procedures in regards to collections, audit, objections, and appeals due to COVID-19 as follows:

Collections

Collections activities on new debts will be suspended until further notice, and flexible payment arrangements will be available.

If you can’t pay your taxes, child and family benefit overpayments, Canada Student Loans, or other government program overpayments in full, payment arrangements are available.

Collections staff will address pre-existing situations on a case-by-case basis to prevent financial hardship.

Banks, and employers and other third parties do not need to comply or remit on existing Requirements to pay (RTP) during this time.

Audits

The CRA is resuming a full range of audit work.  They are prioritizing actions that are beneficial to the taxpayer or where taxpayers have indicated there is an urgency to advancing their audit. They focusing on higher dollar audits first, audits close to completion, and those with a strategic importance to the Government of Canada, provinces and territories, or our tax treaty partners. In addition, efforts to combat suspected fraud and other criminal activity are advancing.

New methods of taxpayer and registrant interaction will be required, and the CRA is working to develop procedures and protocols to adapt these COVID-19 health restrictions including providing taxpayers with the option to send information via e-mail.

Objections, appeals and taxpayer relief

Objections related to Canadians’ entitlement to benefits and credits have been identified as a critical service and will continue to be delivered during COVID-19. There should not be any delays with the processing of these objections.

For objections related to other tax matters filed by individuals and businesses, the CRA is currently holding these accounts in abeyance. No collection action will be taken with respect to these accounts at this time.

For objections that are due between March 18, 2020 and June 30, 2020, CRA is effectively extending the deadline to June 30, 2020.

The Tax Court of Canada is currently closed.

Taxpayers who are unable to file a return or make a payment by the tax-filing and payment deadlines because of COVID-19 can request the cancellation of penalty and interest charged to their account. Penalties and interest will not be charged if the new deadlines that the government has announced to tax-filing and payments are met.

Once business operations resume, the Taxpayer Relief Program will review requests related to COVID-19 on a priority basis.

Suspending individual (T1) validation and review activities

Some review and verification activities were initiated prior to the COVID-19 pandemic and clients may have been contacted to provide supporting information in relation to amounts claimed on their individual tax and benefit returns. If Canadians have received any CRA correspondence that includes dates for response or provision of documents for validation and verification programs, no action is required from them at this time.

Corporate Income tax filing extension due to COVID-19

The deadline for corporations to file has been extended to June 1, 2020. This applies to corporations that would otherwise have a filing due date after March 18 and before June 1, 2020. The deadline to pay any amounts owed has been extended to September 1, 2020. This applies to balances and installments under Part I of the Income Tax Act due on or after March 18 and before September 1, 2020.

COVID–19: Canada Emergency Commercial Rent Assistance (CECRA) for small businesses

The CECRA for small businesses application portal opens at 8:00 a.m. EST on May 25, 2020.

Canada Emergency Commercial Rent Assistance (CECRA) for small businesses provides relief for small businesses experiencing financial hardship due to COVID-19. It offers unsecured, forgivable loans to eligible commercial property owners to:

  • reduce the rent owed by their impacted small business tenants
  • meet operating expenses on commercial properties

Property owners must offer a minimum of a 75% rent reduction for the months of April, May and June 2020.

To qualify for CECRA for small businesses, the commercial property owner must:

  • own commercial real property* which is occupied by one or more impacted small business tenants
  • enter (or have already entered) into a legally binding rent reduction agreement for the period of April, May and June 2020, reducing an impacted small business tenant’s rent by at least 75%
  • ensure the rent reduction agreement with each impacted tenant includes:
    • a moratorium on eviction for the period during which the property owner agrees to apply the loan proceeds, and  
    • a declaration of rental revenue included in the attestation.

The commercial property owner is not and is not controlled by an individual holding federal or provincial political office.

CECRA will not apply to any federal-, provincial-, or municipal-owned properties, where the government is the landlord of the small business tenant.

Exceptions

  • Where there is a long-term lease to a First Nation, or Indigenous organization or government, the First Nation or Indigenous organization or government is eligible for CECRA for small businesses as a property owner.
  • Where there are long-term commercial leases with third parties to operate the property (for example, airports), the third party is eligible as the property owner.
  • Also eligible are post-secondary institutions, hospitals, and pension funds, as well as crown corporations with limited appropriations designated as eligible under CECRA for small businesses.

NOTE: Small businesses that opened on or after March 1, 2020 are not eligible.

* Commercial Real Property is defined as a commercial property with small business tenants. Commercial properties with a residential component and multi-unit residential mixed-use properties would equally be eligible with respect to their small business tenants.

NOTE: Properties with or without a mortgage are eligible under CECRA for small businesses.

What is an impacted small business tenant?

Impacted small business tenants are businesses — including non-profit and charitable organizations that:

  • pay no more than $50,000 in monthly gross rent per location (as defined by a valid and enforceable lease agreement)
  • generate no more than $20 million in gross annual revenues, calculated on a consolidated basis (at the ultimate parent level)
  • have experienced at least a 70% decline in pre-COVID-19 revenues **

NOTE: Eligible small business tenants who are in sub-tenancy arrangements are also eligible if these lease structures meet program criteria.

CMHC administers CECRA for small businesses on behalf of the Government of Canada.

The program offers assistance for the months of April, May and June 2020.

  • Property owners can apply later and the program will be applied retroactively.
  • Property owners may still apply for assistance once the 3-month period has ended if they can prove eligibility during those months. The end date for applications is August 31, 2020.
  • Property owners must use the funds from CECRA to refund amounts in excess of 25% paid by the small business tenant for the period or at the option of the impacted tenant apply rent paid in excess of 25% to future rent owing by the impacted tenant. ***

*** If rent has been collected at the time of approval, a credit to the tenant for a future month’s rent (i.e. July for April) is acceptable — if the tenant chooses this option. This can be a flexible 3-month period.  

The deadline to apply is August 31, 2020.

CMHC will provide forgivable loans to eligible commercial property owners. Funds will be transferred to the property owner’s financial institution.

  • The loans will cover up to 50% of the monthly gross rent owed by impacted small business tenants during the 3-month period of April, May and June 2020.
  • The property owner will be responsible for no less than half of the remaining 50% of the monthly gross rent payments (paying no less than 25% of the total).
  • The small business tenant will be responsible for no more than half of the remaining 50% of the monthly gross rent payments (paying no more than 25% of the total).

For more information, please click the following link:

https://www.cmhc-schl.gc.ca/en/finance-and-investing/covid19-cecra-small-business

COVID-19 Support for Seniors

Update: May 22, 2020

The Canadian government has announced the following support for seniors:

1. Registered Retirement Income Funds (RRIFs) minimum withdrawal reduced

The minimum withdrawals requirement from RRIFs will be reduced by 25% for 2020, in recognition of volatile market conditions and their impact on many seniors’ retirement savings.

2. One-time non-taxable payment for seniors

The payment for seniors provides support through a one-time payment:

  • $300 for seniors eligible for the Old Age Security pension, and
  • an additional $200 for seniors eligible for the Guaranteed Income Supplement

This measure will give a total of $500 to seniors who receive both the Old Age Security pension and the Guaranteed Income Supplement, and will help them cover increased costs caused by COVID-19.

Eligibility

The one-time payment for seniors is available to individuals who are eligible to receive the Old Age Security pension or the Guaranteed Income Supplement in June 2020.

How to apply

You do not have to apply. All individuals who are eligible to receive the Old Age Security pension or the Guaranteed Income Supplement in June 2020 will receive the one-time payment for seniors.

Method of payment

The one-time payment for seniors will be paid to your bank account if you are enrolled for Direct Deposit. If you are not enrolled for Direct Deposit, you will receive a cheque.

Payment amount

If you only receive the Old Age Security pension, you will receive a single payment of $300.

If you receive the Old Age Security pension and the Guaranteed Income Supplement, you will receive a single payment of $500.

If you receive the Allowance or the Allowance for the Survivor, you will receive a single payment of $500.

Spouse and common-law partner

You and your spouse or common-law partner will each receive $500 if you are both receiving the Guaranteed Income Supplement.

For couples where one partner receives the Guaranteed Income Supplement and one partner (between the age of 60 and 64) receives the Allowance, the partner receiving the Guaranteed Income Supplement will receive $500 and the partner receiving the Allowance will receive $500.

Allowance for the Survivor

Recipients of the Allowance for the Survivor will receive the $500 for the Guaranteed Income Supplement.

Non-taxable payment

The one-time payment for seniors is non-taxable. You will receive the full amount (no withholds). You will not receive a tax slip and you will not have to report this amount in your 2020 tax return.

COVID-19: Canada Emergency Student Benefit (CESB)

The Canada Emergency Student Benefit (CESB) provides financial support to post-secondary students, and recent post-secondary and high school graduates who are unable to find work due to COVID-19.

This benefit is for students who do not qualify for the Canada Emergency Response Benefit (CERB) or Employment Insurance (EI).

From May to August 2020, the CESB provides a payment to eligible students of:

$1,250       For each 4-week period

or

$2,000       For each 4-week period, if you have dependants or a disability

You can only apply for one eligibility period at a time. If your situation continues, you must re-apply for another 4-week eligibility period.

Post-secondary students

The CESB is available to eligible post-secondary students, post-secondary graduates, and students who have recently left their post-graduate studies.

You can start applying during the May 10 to June 6 eligibility period. If your situation continues, you must re-apply for another 4-week eligibility period.

Eligibility periods for post-secondary students:

  • May 10 to June 6, 2020
  • June 7 to July 4, 2020
  • July 5 to August 1, 2020
  • August 2 to August 29, 2020

Graduating high school students

The CESB is only available to eligible students who:

  • completed or expect to complete high school, or received, or expect to receive their high school equivalency in 2020
  • applied for a post-secondary educational program that starts before February 1, 2021

If you complete high school:

  • before June 7, 2020, your high school completion date must be before the start of the first eligibility period you are applying for
  • after June 7, 2020, you can only apply for 2 eligibility periods, starting from the July 5 to August 1 eligibility period

Two ways to apply:

Online – My CRA Account:

https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/account-individuals.html

By phone – 1-800-959-2019 or 1-800-959-2041

Before you call to verify your identity, you’ll need:

  • your Social Insurance Number (SIN); and
  • postal code

Please click the following link for more information:

https://www.canada.ca/en/revenue-agency/services/benefits/emergency-student-benefit.html

Individual Income tax filing and payment deadlines: CRA and COVID-19

The deadline for most individuals to file their 2019 taxes has been extended to June 1, 2020. The deadline to pay amounts owed has also been extended to September 1, 2020. Penalties and interest will not be charged if payments are made by the extended deadlines of September 1, 2020. This includes the late-filing penalty as long as the return is filed by September 1, 2020.

If you, your spouse, or your common-law partner are self-employed, you still have until June 15, 2020, to file your taxes. However, your payment deadline has also been extended to September 1, 2020.

For those who have to pay by instalments, the June 15, 2020, payment due date has also been extended to September 1st. Instalment penalties and interest will not be charged for this payment if it is made by the extended deadline of September 1, 2020.

For more information on the filing and payment deadline changes due to COVID-19, go to Income tax filing and payment deadlines: CRA and COVID-19.

Why file by the deadline if no payment is due until September 1?

Filing by the deadline will minimize impacts to your benefit and credit payments. If your 2019 return has not been assessed by the CRA, information from your 2018 return will be used to calculate benefit and credit payments until September 2020. That will ensure you continue to receive important payments that will help through the COVID-19 crisis. However, you may not be getting exactly the right amounts. By filing a return by the deadline, you will minimize this impact. Also, if you are owed a refund, the earlier you file, the earlier it will arrive in your pocket. By registering for direct deposit, you’ll get your refund even faster.

Coronavirus disease (COVID-19): Charities Directorate

As part of government actions taken in dealing with the effects of the COVID-19 pandemic, the Charities Directorate is extending the filing deadline to December 31, 2020, for all charities with a Form T3010, Registered Charity Information Return due between March 18, 2020 and December 31, 2020. This will allow charities more time to complete and submit their T3010, recognizing that charities will be focused on deploying their resources to address the effects of the COVID-19 virus situation.

The Charities Directorate has suspended all operations until further notice, which includes our call centre as well as all registration and audit activities. For information on operating a charity, you are encouraged to review the Charities and Giving webpage.

Charities are also encouraged to register for CRA’s secure online services. Through My Business Account, you can access the new digital services for charities.

Covid-19 10% Wage Subsidy Details for Businesses

1. What is the Temporary Wage Subsidy for Employers?

The Temporary Wage Subsidy for Employers is a three-month measure that will allow eligible employers to reduce the amount of payroll deductions required to be remitted to the Canada Revenue Agency (CRA).

2. Which employers are eligible?

You are an eligible employer if you:

  • are a non-profit organization, registered charity, or a Canadian-controlled private corporation (CCPC);
  • have an existing business number and payroll program account with the CRA on March 18, 2020; and
  • pay salary, wages, bonuses, or other remuneration to an employee.

Note: CCPCs are only eligible for the subsidy if their taxable capital employed in Canada for the preceding taxation year, calculated on an associated group basis, is less than $15 million.

The Temporary Wage Subsidy for Employers is limited to the eligible employers listed above.

3. How much is the subsidy?

The subsidy is equal to 10% of the remuneration you pay between March 18, 2020, and June 20, 2020, up to $1,375 per employee and to a maximum of $25,000 total per employer.

Associated CCPCs will not be required to share the maximum subsidy of $25,000 per employer.

For example, if you have 5 employees, the maximum subsidy you can receive is $6,875 ($1,375 x 5 employees), even though the per employer maximum is $25,000.

4. How do I calculate the subsidy?

The subsidy must be calculated manually unless your payroll program does it for you.

Here is a sample calculation to assist you:

Employee view example:

Employee Gross Wages $1,000

Less Income Tax ($300)

Less CPP ($30)

Less EI ($20)

Employee Net Pay $650

Employer source deductions tax responsibility:

Income Taxes $300

CPP – match $30

EI – match (1.4x 20) – $28

Tax liability $358

Less subsidy (10% x $1000 gross earnings)= ($100)

Adjusted Tax liability to remit – ($358-100)= $258

As this tax break is for the business, the entry required would be:

DebitTax liability $100

CreditOther Income $100 (this subsidy is confirmed to be taxable)

If you need assistance with this calculation, please reach out.

5. How will I receive the subsidy?

Once you have calculated your subsidy, you can reduce your current remittance of federal, provincial, or territorial income tax that you send to the CRA by the amount of the subsidy.Important: You cannot reduce your remittance of Canada Pension Plan contributions or Employment Insurance premiums.

For example, if you calculated a subsidy of $2,050, you would reduce your current remittance of federal, provincial, or territorial income tax by $2,050. You could continue reducing future income tax remittances, up to the maximum of $25,000, for all remuneration paid before June 20, 2020.

6. When can I start reducing remittances?

You can start reducing remittances of federal, provincial, or territorial income tax in the first remittance period that includes remuneration paid between March 18, 2020, and June 20, 2020.

For example, if you are a regular remitter, you can reduce your remittance that is due to the CRA on April 15, 2020.

7. What if subsidies exceed the remittances?

If the income taxes you deduct are not sufficient to offset the value of the subsidy in a specific period, you can reduce future remittances to benefit from the subsidy. This includes reducing remittances that may fall outside of the application period for the wage subsidy (after June 20, 2020).

For example: If you calculated a subsidy of $2,050 on remuneration paid between March 18, 2020, and June 20, 2020, but only deducted $1,050 of federal, provincial, or territorial income tax from your employees, you can reduce a future income tax remittance by $1,000, even if that remittance is in respect to remuneration paid after June 20, 2020.

8. Will the subsidy affect deductions from my employees?

No. You will continue deducting income tax, Canada Pension Plan contributions, and Employment Insurance premiums from salary, wages, bonuses, or other remuneration paid to your employees, as you currently do. The subsidy is only calculated when you remit these amounts to the CRA.

9. What if I don’t reduce remittances during the year?

If you are an eligible employer, but choose not to reduce your payroll remittances during the year, calculate the temporary wage subsidy on remuneration paid between March 18, 2020, and June 20, 2020. You can then ask for the subsidy to be paid to you at the end of the year, or transferred to the next year’s remittance.

10. What books and records do I need to support the subsidy?

You will need to keep information to support your subsidy calculation. This includes:

  • the total remuneration paid between March 18, 2020, and June 20, 2020;
  • the federal, provincial, or territorial income tax that was deducted from that remuneration; and
  • the number of employees paid in that period.

The CRA is currently updating reporting requirements. More information on how to report this subsidy will be released in the near future.

11. Is the subsidy considered taxable income?

Yes. If you receive the subsidy, you have to report the total amount as income in the year in which the subsidy is received.

12. What if my business is closed?

If you did not pay salary, wages, bonuses, or other remuneration to an employee between March 18, 2020, and June 20, 2020, you cannot receive the subsidy, even if you are an eligible employer.

COVID-19 Supports for Albertans

Emergency isolation support

  • Eligible working Albertans can receive a one-time emergency isolation support payment of $1,146 if they:
    • experienced total or significant loss of income as a result of having to self-isolate, or are the sole caregiver of a dependent who is self-isolating, and
    • have no other source of compensation, such as workplace sick leave benefits or federal employment insurance benefits

Utility payment deferral

  • Residential customers can defer electricity and natural gas bill payments for the next 90 days to ensure no one will be cut off, regardless of the service provider.
  • This program is available to Albertans who are experiencing financial hardship as a direct result of COVID-19. For example, those who have lost their employment or had to leave work to take care of an ill family member.
  • Call your utility provider directly to arrange for a 90-day deferral on all payments.

Learn more about the 90-day utility payment deferral (PDF, 128 KB)

Student loans repayment deferral

We are implementing a six-month, interest free, moratorium on Alberta student loan payments for all Albertans in the process of repaying these loans.

  • Alberta Student Loan repayments will be paused for 6 months, beginning March 30, 2020.
  • Interest will not accrue during this period. This mirrors the approach of the Canada Student Loans Program. This mirrors the approach of the Canada Student Loans Program.
  • Students do not need to apply for the repayment pause.
  • Borrowers may continue making payments during this period if they choose and this will not affect their eligibility to receive the benefit.

Banks and credit unions

ATB financial customers

  • Personal banking customers can apply for a deferral on their ATB loans, lines of credit and mortgages for up to 6 months.

Alberta Credit Unions

  • Credit union members will have access to a variety of programs and solutions designed to ease difficulties with loan payments and short-term cash flow.
  • Contact your credit union to work out a plan for your personal situation

Education property tax freeze

  • Residential education property tax rates will be frozen at last year’s level – reversing the 3.4% population and inflation increase added in Budget 2020.
  • This will save households $55 million.

Canada’s COVID-19 Economic Response Plan: Support for Canadians

Updated May 22, 2020

Canada Emergency Student Benefit (CESB)

The Canada Emergency Student Benefit (CESB) provides financial support to post-secondary students, and recent post-secondary and high school graduates who are unable to find work due to COVID-19.

Please read our blog post for full details on this benefit at: https://seniuk.com/canada-emergency-student-benefit-cesb/

Support for Seniors

One-time non-taxable payment for seniors:

  • $300 for seniors eligible for the Old Age Security pension, and
  • an additional $200 for seniors eligible for the Guaranteed Income Supplement

This measure will give a total of $500 to seniors who receive both the Old Age Security pension and the Guaranteed Income Supplement, and will help them cover increased costs caused by COVID-19. You do not have to apply.  All individuals who are eligible to receive the Old Age Security pension or the Guaranteed Income Supplement in June 2020 will receive the one-time payment for seniors.

Registered Retirement Income Funds (RRIFs) minimum withdrawal reduced:

The minimum withdrawals requirement from RRIFs will be reduced by 25% for 2020, in recognition of volatile market conditions and their impact on many seniors’ retirement savings.

Canada Emergency Response Benefit (CERB)

This is a $2000/month taxable benefit for up to 16 weeks between March 15 and October 3, 2020, for workers who lose their income as a result of COVID-19

Availability:

  • Applications will start to be accepted April 6th
  • Funds expected to be direct deposited into bank accounts within 3 -5 business days, or 10 business days if no direct deposit
  • Payment to be made every 4 weeks
  • For those individuals who have no income as a result of COVID-19
  • Available to those individuals who have no income because:
    • Lost their job
    • Are sick/quarantined or taking care of someone who is sick
    • Working parents that must stay home without pay because of children who are sick, or because of school/daycare closures
    • Others who may not otherwise be eligible for EI, but have lost their income

Eligibility:

  • Applies to wage earners, contract workers & self-employed individuals who wouldn’t be eligible for EI
  • Any resident of Canada who is 15 years old or older and for 2019 or inthe 12 month period preceding the day on which you make an application has total income of at least $5000 from:
    • Employment
    • Self employment
    • EI Maternity Benefits
    • EI Parental Benefits
  • You are not eligible if:
    • Your income has only decreased. You must show that you have NO income for a minimum period of 14 consecutive days within each four week period.
    • You are currently collecting EI.  

Application process:

  • Applications to start being accepted April 6th.
  • You will be able to apply in one of these three ways:
    • by accessing it on your CRA MyAccount secure portal;
    • by accessing it from your secure My Service Canada Account; or
    • by calling a toll free number equipped with an automated application process. (Phone number not yet available)
  • Canadians receiving EI already (regular or sickness) should not apply to CERB
    • If benefits end before Oct 3, they could apply for the CERB once the EI benefits end, if they are still unable to return to work
    • Canadians who have applied for EI but application not yet processed would not need to reapply.
  • Canadians eligible for EI would be able to access their normal EI benefits after the 16 week period covered by CERB
  • If you have already applied for EI but not yet received any benefits your application will automatically be transferred over.
  • You must reapply every 4 weeks

There are two ways to apply:

  1. Online
  2. Over the phone with an automated phone service:
    1-800-959-2019 or 1-800-959-2041

Both of these services are available 21 hours a day, 7 days a week. Both services are closed from 3:00 a.m. to 6:00 a.m. (Eastern time) for maintenance.

Employment Insurance Applications

Here is the information and links to apply online for EI depending upon your situation:

Employment Insurance Regular Benefits (Layoff due to shortage of work – closure not due to quarantine/sickness) – There is a 1 week waiting period before you will receive benefits

Employment Insurance Sickness Benefits (Layoff due to quarantine or self-isolation)

For Canadians without paid sick leave (or similar workplace accommodation) who are sick, quarantined or forced to stay home to care for children, the Government is:

  • Waiving the one-week waiting period for those individuals in imposed quarantine that claim Employment Insurance (EI) sickness benefits. This temporary measure is in effect as of March 15, 2020.
  • Waiving the requirement to provide a medical certificate to access EI sickness benefits.
  • Introducing the Emergency Care Benefit providing up to $900 bi-weekly, for up to 15 weeks. This flat-payment Benefit would be administered through the Canada Revenue Agency (CRA) and provide income support to:
    • Workers, including the self-employed, who are quarantined or sick with COVID-19 but do not qualify for EI sickness benefits.
    • Workers, including the self-employed, who are taking care of a family member who is sick with COVID-19, such as an elderly parent, but do not quality for EI sickness benefits.
    • Parents with children who require care or supervision due to school closures, and are unable to earn employment income, irrespective of whether they qualify for EI or not.

Application for the Benefit will be available in April 2020, and require Canadians to attest that they meet the eligibility requirements. They will need to re-attest every two weeks to reconfirm their eligibility. Canadians will select one of three channels to apply for the Benefit:

  1. by accessing it on their CRA MyAccount secure portal at https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/account-individuals.html;
  2. by accessing it from their secure My Service Canada Account at https://www.canada.ca/en/services/benefits/ei/ei-regular-benefit/apply.html; or
  3. by calling 1-800-531-7555 or 1-800-206-7218 for an automated application process.

Payment Deferrals and Loan Relief

  • The major banks are allowing Mortgage payment deferrals.  You would need to call the bank and request this.  We have been told that wait times are ridiculously long, but they are allowing deferral between 4 and 6 months on personal mortgage payments. Interest will still continue to accrue on your mortgage, it is only principal payments that are being deferred
  • Other lenders such as car leasing agencies and credit card companies are making payment arrangements on a case by case basis (you will need to call) and have deferred or lessened payments with little or no interest impact.
  • There is a six-month interest-free moratorium on the repayment of Canada Student Loans for all individuals currently in the process of repaying these loans.

GST and Child Tax Benefit

  • On May 15, it was announced that eligible Canadians who are presently receiving the Goods and Services Tax (GST) credit and/or Canada child benefit (CCB) payments will continue to receive these payments until the end of September 2020. Benefit payments starting in July 2020 and those scheduled for August and September won’t be interrupted.
  • Increase of the Child Tax Benefit for 2019-2020 by $300 per child. Beginning April 2020.
  • No need to apply, you will receive these payments automatically if you qualify

Here’s the link with all of the details – https://seniuk.com/covid-19-supports-for-albertans/