Programs that provide information and guidance for eligible individuals who need assistance in determining whether they qualify for the Canada Child Benefit (CCB), a tax-free monthly payment made to eligible families to help them with the cost of raising children younger than age 18. Applicants must file an income tax return every year to ascertain eligibility and the amount of assistance, even if they did not have income in that tax year. A Child Disability Benefit (CDB) monthly supplement is also available for eligible families to help with the care and education of children who have disabilities. The Children's Special Allowance is a supplement paid directly to institutions and agencies responsible for the protection, care and maintenance of children younger than age 18.
Programs that provide information and guidance for eligible individuals who need assistance in determining whether they qualify for the goods and services tax/harmonized sales tax (GST/HST) credit that helps individuals and families offset the cost of the sales tax they pay on goods and services sold or provided in Canada. In some provinces, the federal GST has been blended with the provincial sales tax and is called HST.
Programs that provide information and guidance for people needing assistance in determining whether they qualify for the federal Disability Tax Credit, a non-refundable credit which allows qualifying individuals to lower their taxable income (in many cases to zero). Those with severe and prolonged impairments in physical or mental functions may be eligible, and the credit may open the door to other federal, provincial, or territorial programs such as the Registered Disability Savings Plan, the Working Income Tax Benefit, and the Child Disability Benefit. Receiving disability benefits from a pension or workers compensation plan does not guarantee acceptance and a separate application is required. In the case of a qualifying minor or other dependent, this credit can be transferred to the legal guardian. The Disability Tax Credit Promoters Restrictions Act of 2014 limits fees that can be charged for helping to complete a disability tax credit request.
Programs that provide general information about the federal tax obligations of individuals.
The above terms and definitions are part of the Taxonomy of Human Services, used here by permission of INFO LINE of Los Angeles.