A credit that is paid to the recipient whether or not they pay income tax. Where the client does not have to pay any tax at all, the full amount of a Refundable Credit is paid to the client. Where the client has income tax to pay but less than the Refundable Credit, the client receives the net difference. Where the client has more income tax to pay than the Refundable Credit, this is used to reduce the amount of tax the client owes.

A credit that is applied against the income tax to reduce the amount of income tax owed by the recipient but is not itself paid to the recipient. In some cases, the credit will exceed the amount of income tax, thereby reducing the income tax owed by the client to zero.

Money that is paid to the client. This money is not considered to be part of the client’s taxable income so is tax free.

The credit or benefit is only paid to the recipient if their income is low. Generally, as the client’s income rises, the amount paid to the client is reduced.

A separate application is required to obtain this benefit or credit. The return is used to maintain the benefit or use the credit.

The quarterly and monthly payments are based on the timely filing of an income tax and benefit return.  Income tested payments are based on the income information submitted in the return.  The calendar for the payment of income tested benefits generally begins in July of the current year and runs until June of the next year.

For example, an individual files a return for the 2024 tax year before May 1, 2025.  If the individual is eligible for a benefit based on the income information in their 2024 return, then the benefit will be paid out between July 2025 and June 2026.  The amount of the benefit will vary based on the income indicated in their 2024 return.

This is a tax-free quarterly payment.  It is to help individuals and families with low and modest incomes offset all or part of the goods and services tax or harmonized sales tax they pay.

This benefit is administered by the Canada Revenue Agency. There may also a provincial or territorial benefit for the same purpose.

For more information, see GST/HST Credit.

This is a refundable tax credit which provides tax relief for eligible low-income individuals who receive employment income.  The application is done automatically (using Schedule 6) when the tax software is completed by the volunteer.  The amount paid depends on a number of factors including the client’s marital status, the province or territory in which they reside, their working income, their net income, eligible dependents and eligibility for the disability supplement.  The amount paid to the client is gradually reduced if the client’s income is above a threshold amount. Where the client has a valid Disability Tax Credit certificate (see item 7 below), the client can receive a disability supplement.

This benefit is administered by the Canada Revenue Agency.

For more information, see Canada Workers Benefit.

This is a tax-free monthly payment to eligible families to help with the cost of raising children under 18 years of age.  Families must apply for the benefit. The amount paid per child depends on the age of the child.  It may also include payments from some provinces and territories.  While it is not taxable, the amount paid will also vary based on the income reported by the parents for the previous tax year.  To maintain the payments, parents must be current in filing their income tax and benefit returns.

This benefit is administered by the Canada Revenue Agency. There may also be a provincial or territorial benefit for the same purpose.

For more information, see Canada Child Benefit.

This is a tax-free monthly payment made to seniors (65 years and older) who live in Canada and receive Old Age Security.  Seniors must apply for this benefit.  The amount paid varies depending on the amount of income the client received from other sources; in the case of a couple, the spouse or common-law partner’s income will also be a factor in determining the amount paid to the client.  To maintain the payments, seniors must be current in filing their income tax and benefit returns.  If a recipient is outside of Canada for more than six consecutive months, they are not entitled to receive the benefit.

This benefit is administered by Service Canada on behalf of Employment and Social Development Canada. There may also be a provincial or territorial benefit for the same purpose.

For more information, see Guaranteed Income Supplement.

This is a tax-free monthly payment made to families who care for a child under age 18 with a severe and prolonged impairment in physical or mental functions.  Families do not need to apply; if the family is already getting the Canada Child Benefit for the child who is eligible for the Disability Tax Credit, this benefit will be provided automatically.  The amount paid depends on the amount of income the parent(s) received from other sources.  To maintain payments, parents must continue to remain eligible for the Canada Child Benefit and the child must remain eligible for the Disability Tax Credit (see item 7 below).  Parents must also be current in filing their income tax and benefit returns.

This benefit is administered by the Canada Revenue Agency.

For more information, see Child Disability Benefit.

This is a tax-free monthly payment (of up to $200) made to individuals between the ages of 18 and 64. To be eligible for this payment, individuals must have a disability approved for the Disability Tax Credit (see item 7 below). Individuals must apply for the benefit. The individual must also be current in filing their income tax and benefit return.

This benefit is administered by Service Canada on behalf of Employment and Social Development Canada.

Budget 2025 states that Canada Disability Benefit recipients will receive a one-time supplemental payment of $150 to help with the costs associated with applying for the Disability Tax Credit certificate.

For more information, see Canada Disability Benefit.

This is a non-refundable tax credit that helps persons with disabilities or their supporting persons to reduce the amount of income tax they may have to pay.  To benefit from this tax credit, one must first apply to get approval from the Canada Revenue Agency (CRA).  Once the CRA has approved the application, the individual can claim this tax credit in their income tax and benefit return.  If the client has a dependant who is eligible for this credit, the client may be able to claim part or all of the disability amount.  There is also a supplementary amount which can be claimed for persons under 18 years of age who qualify for this credit.

The Disability Tax Credit certificate must be obtained to be eligible for the Canada Disability Benefit (see item 6 above) , the Child Disability Benefit (see item 5 above), the Canada Workers Benefit disability supplement (see item 2 above) and the Registered Disability Savings Plan.

For more information, see Disability Tax Credit.

This is a non-refundable tax credit which helps individuals with eligible medical expenses (including those for their spouse or common-law partner and eligible dependants) reduce the amount of income tax they may have to pay.  A client can claim the portion of those expenses that exceed the lesser of 3% of their net income or $2,759 (for the 2024 taxation year); similar amounts can be claimed for dependants with eligible medical expenses.

For more information, see Medical Expenses.

This is a non-refundable tax credit which helps individuals with donations to registered charities reduce the amount of income tax they may have to pay.  When the volunteer inserts the relevant information in the tax software, the amount of the credit is calculated automatically (using Schedule 9).

For more information, see Charitable Donations.

This is a refundable tax credit which provides tax relief for individuals contributing to a registered federal political party or candidate for election to the House of Commons.  When the volunteer inserts the relevant information in the tax software, the amount of the credit is calculated automatically.

For more information, see Federal Political Contributions.

This plan provides individuals with dental insurance coverage. Individuals must apply to get this coverage. Eligibility is based on household income (less than $90,000); the insurance coverage will vary according to the amount of this income. Household members must be current in filing their income tax and benefit return.

This plan is administered by Service Canada (and Sun Life) on behalf of Employment and Social Development Canada.

For more information, see Canada Dental Care Plan.

The client must apply for this benefit when opening a Registered Education Savings Plan (RESP) for their child or children.  The purpose of the RESP and the Canada Learning Bond (CLB) are to help parents save for their children’s post-secondary education.  To qualify for this income tested benefit, the client must file an income tax and benefit return prior to applying for the Canada Learning Bond.  If the client is eligible, Employment and Social Development Canada (ESDC) will pay $500 into their RESP in the year in which they apply and $100 for each subsequent year they are eligible.  (Eligibility must be maintained by filing a return each year.)  ESDC will pay up to $2,000 over the life of the RESP for each of the client’s children included in the RESP.  The client does not need to pay anything into the RESP to obtain the CLB for their child or children.

For more information, see Canada Learning Bond.