Government of Canada affordability incentives for Canadians – September 2022 update

Doubling the GST Credit – the government is proposing to double the GST Credit for six months. Single Canadians without children would receive up to an extra $234 and couples with two children would receive up to an extra $467 this year. Seniors would receive an extra $225 on average. The proposed extra GST Credit amounts would be paid to all current recipients through the existing GST Credit system as a one-time, lump-sum payment before the end of the year, pending Parliamentary approval and Royal Assent of enabling legislation. Recipients would not need to apply for the additional payment, but should file their 2021 tax return if they have not done so already to be able to receive both the current GST credit and the additional payment.

The Canada Dental Benefit would be provided to children under 12 who do not have access to dental insurance, starting this year. Direct payments totalling up to $1,300 per child over the next two years (up to $650 per year) would be provided for dental care services. This is for families with adjusted net income under $90,000, and will allow children under 12 to receive the dental care.

The one-time top-up to the Canada Housing Benefit would deliver a $500 payment to renters who are struggling with the cost of housing. The federal benefit will be available to applicants 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.

How to collect, file and pay GST

Register for a GST account if you are an eligible entity and haven’t already registered 

To find out if you should register for a GST account, click When to register and start charging the GST.

A GST account number is part of a business number (BN) that is received after registering for a GST account online, by mail or by fax, or by telephone

Non-residents who want to register for a GST account can visit: Guide RC4027, Doing Business in Canada – GST Information for Non-Residents.

Charge and collect GST

1. Which rates to charge

To calculate the amount of tax to charge with the CRA’s GST Calculator, GST registrants must know their place of supply and type of supply. If the location in which they make their sale, lease, or other supply charges provincial sales tax (PST), calculate the GST based on the price without the PST. 

Note: Whether or not registrants should charge the tax may depend on who the taxable supply is made to as well as who makes the supply. To find out more, click Charge and collect the tax – which rate to charge.

2. Receipts and invoices

Registrants are required to:

  • let customers know if the GST is being applied to their purchase
  • use cash register receipts, invoices, contracts, or post signs at their place of business to inform customers whether the GST is included in the price, or added separately
  • if showing the tax payable or rate on tax in an invoice or receipt, show the total amount of GST payable for the supply or show the total GST rate that applies to the supply
  • if requested, provide customers with information that is required to claim an input tax credit or rebate
  • understand how to record the amount payable for a supply

The date of an invoice will generally determine when registrants need to report and remit the GST they charge (but there are exceptions).

3. What to do with collected GST

GST registrants are responsible for the tax that they collect until they send it to the CRA. Registrants are equally responsible for keeping records that will allow calculating the amount of:

  • GST that was required to be collected and GST collected
  • GST paid and payable on eligible business purchases and expenses
  • tax to be refunded, rebated, or deducted from their net tax

File a GST return and remit the tax you collected

At the end of each reporting period, GST registrants must:

Generally, registrants must file a return even if they don’t have any business transactions or net tax to remit. There are exceptions to this rule; filing deadlines depend on the registrants’ filing period.

A registrants’ remittance deadline is different than their filing deadline if they are either:

  • an annual filer and have to pay the GST by installments
  • an individual who is an annual filer with a December 31 fiscal year-end and has business income for tax purposes

If you are filing a personalized GST return, the due date is located at the top of your GST34-2, GST Return for Registrants.

Note: When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your remittance is considered on time if we receive it on the next business day.

GST returns can be filed electronically, by TELEFILE, or on paper. Before you choose a method, you must determine if you are required to file online and which online method you can use.

To find out how to calculate your net tax and what to include in your return, click Complete and file a return – Calculate the net tax

Once the CRA receives a registrant’s GST return, the CRA will send a notice of assessment if either:

  • the CRA owes you a refund or rebate
  • your amount owing is more than the amount you remitted 

A note on GST refunds/rebates

If you have to file any returns under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act, but have not done so, any GST refund or rebate you are entitled to will be held until all required returns are filed. If you are a sole proprietor or partnership, your personal income tax refund will also be held.

What to do if you can’t pay your taxes

If you ignore your tax debt, it will grow with interest charges and penalties. Penalties only apply if you file late or pay by installments and your installment payments are late or less than the required amount. Debts associated with COVID-19 Individual Emergency Benefits overpayments will not have penalties or interest assessed against the amount owing.

The tax-filing deadline for most individuals is April 30, 2022

Since April 30, 2022, falls on a Saturday, your return will be considered filed on time in either of the following situations:

  • received on or before May 2, 2022

You have until June 15, 2022, to file your return if you or your spouse or common law-partner are self-employed.

The payment deadline is April 30, 2022

If you have a balance owing, your payment is due on April 30, 2022. Some taxpayers may receive Notices of Redetermination from the CRA over the next two years that are related to Individual Emergency Benefits overpayments. If you receive such a notice, you should follow the payment directions provided in the letter.

If you or your spouse or common law-partner are self-employed, your payment is still due on April 30, 2022.

Since April 30, 2022, falls on a Saturday, in both of the above situations, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022.

If you filed your 2020 return and qualified for interest relief, you have until April 30, 2022, to pay any outstanding income tax debt for the 2020 tax year to avoid future interest charges. This applies to the tax owing for the 2020 tax year only, and not for any previous tax year.

Partial payment

You can make partial payments to the Canada Revenue Agency (CRA) to reduce the amount of interest you need to pay on unpaid amounts. To see all the payment options or to make a partial payment, go to canada.ca/payments.

Payment arrangement

If you can’t pay your taxes in one payment, you may be able to set up a payment arrangement. A payment arrangement is an agreement between you and the CRA. It allows you to spread out your payments over time, based on your ability to pay, until you’ve paid your debt and interest in full. In order to help Canadians during the COVID-19 pandemic, the CRA has expanded its payment arrangement rules. These expanded rules are still in effect. You can work with us on a payment arrangement that fits your situation.

TeleArrangement service

You can also make a payment arrangement by calling the CRA’s automated TeleArrangement service at 1-866-256-1147. When you call, you’ll need to give:

  • your social insurance number;
  • your date of birth; and
  • the amount on line 15000 of your last notice of assessment.

The TeleArrangement service is available Monday to Friday (except holidays), from 7 a.m. to 10 p.m., Eastern time.

You can also call the CRA’s debt management call centre at 1-888-863-8657 to speak to an agent. Agents are available Monday to Friday (except holidays) from 7 a.m. to 8 p.m., Eastern time.

Pay by pre-authorized debit

You can authorize the CRA to withdraw a certain amount directly from your bank account, on dates of your choosing, through one of the following:

You can set up a pre-authorized debit agreement or generate a QR code for paying at a Canada Post outlet.

Keep in mind it takes five business days from when you first set up a pre-authorized debit to when your funds will be processed. Also, you can’t cancel the debit agreement within the five days before it’s due. To use this service, you need to register for My Account, My Business Account or the MyCRA mobile web app.

Unable to pay?

You must tell the CRA as soon as possible so that we can work with you to find a workable payment arrangement. Keep in mind that interest compounds daily, at the rate set by law, until you pay the amount you owe in full. Go to When you owe money – collections at the CRA for more information.

In some circumstances, you may ask for relief from penalties and interest, and reduce the amount you owe. Go to canada.ca/penalty-interest-relief for more information.

What you need to know for the 2022 tax-filing season

The tax-filing deadline for most individuals is April 30, 2022

Since April 30, 2022, falls on a Saturday, your return will be considered filed on time in either of the following situations:

  • receive it on or before May 2, 2022
  • it is postmarked on or before May 2, 2022

You have until June 15, 2022, to file your return if you or your spouse or common-law partner are self-employed.

The payment deadline is April 30, 2022

If you have a balance owing, your payment is due on April 30, 2022.

If you or your spouse or common law partner are self-employed, your payment is still due on April 30, 2022. 

If you filed your 2020 return and qualified for interest relief, you have until April 30, 2022, to pay any outstanding income tax debt for the 2020 tax year. This applies to the tax owing for the 2020 tax year only, and not for any previous tax year.

Since April 30, 2022, falls on a Saturday, in all of the above situations, your payment will be considered paid on time if it is received, or it is processed at a Canadian financial institution, on or before May 2, 2022.

Plan ahead this tax-filing season

Plan ahead, and file your income tax and benefit return as soon as you can. Doing so will allow you to:

  • receive any refund faster (if applicable)
  • avoid interruptions to your benefit and credit payments
  • seek help if you need it

To help you plan ahead, we encourage you to sign up for direct deposit and to file online. Using these tools will help you avoid delays and get your notice of assessment (NOA) and any refund, if applicable, faster. Also, please sign up for My Account. It is the fastest and easiest way to view and manage your tax and benefit information. If you own a business, you can also sign up for My Business Account.

Filing before the deadline is the best way to make sure your entitled benefit and credit payments are not interrupted. This includes the Canada child benefit, the goods and services tax / harmonized sales tax credit, and any related provincial or territorial benefits. Even if you owe tax, don’t risk having your benefits interrupted by not filing. If you cannot pay your balance owing, we can work with you on a payment arrangement.

Our service standard is to issue your NOA within two weeks of receiving your return online. Due to COVID-19 delays, the Canada Revenue Agency (CRA) may take 10 to 12 weeks to process paper returns. The CRA will process them in the order they are received. Canadians who file online and who are signed up for direct deposit may get their refund in as little as eight business days.

Go digital this tax-filing season

Go digital this tax-filing season by using online services such as:

  • My Account – This service lets you manage your tax and benefit affairs online. You can update your address, direct deposit information, marital status, and more. You can also sign up for Email notifications and access digital services such as Auto-fill my return and Express NOA in certified tax filing software.
  • Express NOA – This service allows you to view your NOA in your certified tax software. Your notice becomes available right after the CRA receives and processes your return, seconds after filing.
  • Email notifications – These notifications help you keep track of information in your account. They help prevent fraud by sending you an email when:
    • you have mail from the CRA
    • your address, direct deposit or other information has been changed 
    • any paper mail from the CRA that was addressed to you is returned

Please note that it will be mandatory to provide an email address to use My Account as of February 2022.

You can check out questions and answers about filing your taxes page for more answers to common questions. This page will be updated periodically to incorporate changes that may affect you during the tax-filing season.

Haven’t filed in a while or have never filed a return?

You have to complete and file an income tax and benefit return every year to:

  • receive certain benefits and credits to which you may be entitled
  • possibly get a tax refund
  • pay Canadian taxes you may owe

There are different ways to file your income tax and benefit return(s) if you:

  • have never filed a return before
  • haven’t filed in a while
  • would like to file returns for previous years

You can go to our Get ready to do your taxes page. It has information on deadlines, and other tax tips that can be helpful for you. You can also get answers to frequently asked questions about filing your taxes at our Questions and answers about filing your taxes page.

COVID-19 benefits

If you received benefits issued by the CRA in 2021, such as the Canada Recovery Benefit, a T4A information slip will be mailed to you by the end of February 2022. Residents of Quebec will receive a T4A slip and an RL-1 slip.

T4A information slips from the Government of Canada for COVID-19-related benefits will also be provided online if you’re registered for My Account and have full access. To have full access to My Account, you need to enter the CRA security code issued to you after completing the first step of the registration process. You can view some tax slips online starting in early January in My Account

Information slips, including information for COVID-19-related benefits, are also available through the Auto-fill my return service in certified tax filing software. This service automatically fills in parts of an income tax and benefit return with information that the CRA has on file. To use the service, you must be registered for My Account.

When COVID-19 benefits were paid, some tax was withheld at source. If you end up owing additional tax on top of that, and that payment could present a significant financial hardship. In that case, expanded payment arrangements could work for you. This will give you more time and flexibility to repay based on your financial situation. Also, taxpayer relief is available if you can’t meet your tax obligations because of circumstances beyond your control. The CRA may cancel or waive penalties or interest under certain conditions.

The individual tax enquiries line is open Monday to Friday 8am to 8pm, local time, and Saturday 9am to 5pm, local time, except holidays.

Protecting you from scams and fraud 

The safety and security of Canadians, and their information, is a priority for the CRA. Being a victim of scams, fraud, or identity theft can result in significant financial and emotional effects.

Know when and how the CRA might contact you. The Be Scam Smart page provides information on the ways in which the CRA may contact you, including by:

  • phone
  • email
  • mail
  • text message

What’s new on the income tax and benefit return

Canada workers benefit – The Canada workers benefit rates and income thresholds have changed for 2021. A new “secondary earner exemption” has also been introduced.

Climate action incentive payment – The Government of Canada has announced its intention to deliver the Climate action incentive (CAI) as a quarterly benefit payment. If you are a resident of Alberta, Saskatchewan, Manitoba, or Ontario, and you are eligible, you will automatically receive your CAI payments four times a year, starting in July 2022. To receive your payments, you have to file a tax return even if you have not received income in the year. You may qualify for the supplement for residents of small and rural communities if you currently reside outside of a census metropolitan area (CMA) and expect to continue to reside outside of a CMA on April 1, 2022.

Home office expenses – You may be eligible to claim a deduction of up to $500 annually for home office expenses in the 2021 tax year using the temporary flat rate method, if you worked more than 50% of the time from home for a period of at least four consecutive weeks due to COVID-19. This method can also be used if your employer provided you a choice to work from home due to COVID-19 during this period.

Zero-emission vehicles – The definition of zero-emission vehicle has changed for vehicles acquired after March 1, 2020. A vehicle may still qualify as a zero-emission vehicle if the vehicle was subject to a prior capital cost allowance or terminal loss claim provided that the vehicle was not acquired by the taxpayer on a tax-deferred “rollover” basis or previously owned or acquired by the taxpayer or a non-arm’s length person or partnership.

Support for farmers – The Government of Canada outlined in Budget 2021 the objective of returning a portion of the proceeds from the price on pollution to farmers in jurisdictions that do not have a carbon pricing system. The designated provinces are currently Ontario, Manitoba, Saskatchewan and Alberta. For 2021, under proposed legislation, farmers who incur eligible farming expenses of $25,000 or more, which are all or partially attributable to designated provinces, may be able to receive a credit of $1.47 per $1,000 in eligible farming expenses.

Educator School Supply Tax Credit – To support teachers and early childhood educators in Canada, the government proposes to expand and enrich the Eligible Educator School Supply Tax Credit to allow them to claim a 25% refundable tax credit for purchases up to $1,000 on eligible teaching supplies bought during the tax year. The government also proposes to expand the list of eligible teaching supplies to include electronic devices such as graphing calculators, digital timers, and tools for remote learning. These enhancements would take effect starting with the 2021 tax year.

Eligible educators regardless of their income level, who buy teaching supplies may qualify for a refundable tax credit of up to $250 each year. Teaching supplies are consumable supplies such as crayons, glue, and paper, as well as certain prescribed durable goods such as:

  • books, games and puzzles;
  • containers (such as plastic boxes or banker boxes);
  • educational support software;
  • calculators (including graphing calculators);
  • external data storage devices;
  • web cams, microphones and headphones;
  • multimedia projectors;
  • wireless pointer devices;
  • digital timers;
  • speakers;
  • electronic educational toys;
  • video streaming devices;
  • printers;
  • laptop, desktop and tablet computers, provided that none of these items are made available to the eligible educator by their employer for use outside of the classroom.

Northern residents deductions – You may live in a prescribed zone and be eligible to claim these deductions. To find out, visit Line 25500 – Places located in prescribed zonesThe northern residents’ deductions are available to those who permanently live in a prescribed zone for a continuous period of at least six consecutive months, beginning or ending in the tax year. The residency deduction is based on how many days you lived in a prescribed zone during the tax year. When these changes take effect, the travel deduction is being expanded to be available to eligible northern residents who take a trip even if their employer does not provide travel benefits for personal travel. Eligible individuals living in a prescribed northern zone can claim the full amount of these deductions, and those living in a prescribed intermediate zone can claim 50% of these deductions. For more information, visit Northern Residents Deductions for 2021.

What’s new with CRA services

Notice of assessment or reassessment – Planned for July 2022, the CRA will start the process of switching to electronically providing a notice of assessment or reassessment. If you file your return using:

  • NETFILE or EFILE, you will receive your notice of assessment or reassessment electronically through your NETFILE software, from your EFILE service provider, or through My Account by providing your email address. You can find more information on how to register for My Account here: Registration process to access the CRA sign-in services.
  • a paper return, you will receive your notice of assessment or reassessment:
    • electronically through My Account, if you provided an email address to the CRA
    • by mail, if you did not provide an email address to the CRA

Note: First-time filers will receive a notice of assessment by mail regardless of how they file their first tax return.

Your email address is required for My Account – Effective February 2022, as a fraud prevention initiative, it will be mandatory to provide an email address to access My Account. This will allow the CRA to inform taxpayers in real time of changes made to their accounts. Taxpayers will have the option to select if they would like to receive their CRA correspondence by paper mail, or to be notified by email, when CRA correspondence is available for viewing electronically in My Account.

Multi-factor authentication has been added to your account – The CRA has introduced a new passcode grid option.

Automated callback service – When available, this service lets callers ask for a callback instead of waiting on hold. Callers on the individual tax enquiries, benefits enquiries, and business enquiries lines may be given the option of a callback. Keep in mind that this service will only be available at certain times of the day and when wait times reach a certain length. 

T3 returns – This tax season, if you are filing any of these T3 returns (T3ATH-IND, T3RET, T3M, T3S or T3RCA), please note that you can do it online using EFILE. Register for EFILE today to file electronically on or after February 21, 2022.

If you need a trust account number, visit our Trust Account Registration online service. T3 returns from previous years will not be accepted electronically at this time.