ARCHIVED – Canada Child Tax Benefit (CCTB) and the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
ARCHIVED – Canada Child Tax Benefit (CCTB) and the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit
Archived content
Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.
Archived
This page has been archived on the Web.
Notice to the reader
The legislative measures below have received Royal Assent.
- 1. What are CCTB and GST/HST credit lump-sum advance payments?
- 2. What is changing for these lump-sum advance payments?
- 3. What are the new dollar thresholds?
Notification of Marital Status Changes for CCTB Purposes
- 4. What are the new notification requirements related to marital status changes for CCTB purposes?
- 5. How do I notify the CRA of a change in my marital status?
- 6. Can my marital status change affect my CCTB?
- 7. Where can I get more information about these changes?
Lump-sum Advance Payments
1. What are CCTB and GST/HST credit lump-sum advance payments?
If your CCTB monthly entitlement or if your GST/HST credit quarterly entitlement is less than a certain dollar threshold for the upcoming benefit year, you will receive one payment for the entire benefit year, normally in July.
2. What is changing for these lump-sum advance payments?
Starting July 2011, the budget proposes to increase the dollar threshold used to determine if a lump-sum advance payment should be made.
3. What are the new dollar thresholds?
We generally pay the CCTB on the 20th of each month. However, if your monthly entitlement is less than $20, we will now make one lump-sum payment in July 2011, to cover the entire benefit year from July 2011 to June 2012.
As well, we generally pay your annual GST/HST credit in four payments. We ordinarily would make these payments on July 5 and October 5, 2011, and on January 5 and April 5, 2012. However, if your GST/HST credit calculated is less than $50 per quarter, we will now pay you for the entire benefit year in July, 2011.
Notification of Marital Status Changes for CCTB Purposes
4. What are the new notification requirements related to marital status changes for CCTB purposes?
For a change in your marital status that occurs after June 2011, the budget proposes that you will be required to notify the CRA by the end of the month after the month in which the change occurs if you are receiving CCTB.
5. How do I notify the CRA of a change in my marital status?
To notify the CRA, complete Form RC65, Marital Status Change, which is used for both CCTB and GST/HST credit purposes, or notify us in a letter of your new marital status.
6. Can my marital status change affect my CCTB?
Yes. If the change in marital status results in a change to your CCTB, your revised entitlement will be effective in the first month following the month of the change in status. You will receive a notice of redetermination advising you of your revised entitlement.
7. Where can I get more information about these changes?
The CRA is committed to providing taxpayers with up-to-date information. The CRA encourages taxpayers to check its Web pages often. All new forms, policies, and guidelines will be posted as they become available.
In the meantime, please consult the Department of Finance Canada's Budget 2011 documents for details.
- Date modified:
- 2015-07-15