In-Year Notification of Marital Status Changes
In order to provide Canadian families with correct benefit amounts, the Canada Revenue Agency requires up-to-date information on family circumstances. Under existing rules, an individual who receives the GST/HST Credit is required to notify the Minister of National Revenue of a change in marital status no later than the end of the month following the month in which the change occurs. However, for CCTB purposes, such notification is not a requirement. This difference can lead to CCTB payments that do not accurately reflect current family circumstances.
To ensure consistency with existing notification requirements for GST/HST Credit purposes, Budget 2011 proposes to require an individual who receives the CCTB to notify the Minister of National Revenue of a marital status change before the end of the month following the month in which the change in status occurs (if the individual has not already done so for GST/HST Credit purposes). If the change in marital status results in a change to CCTB amounts, revised entitlements will be effective in the first month following the month of the change in status.
This measure will apply to marital status changes that occur after June 2011.
Please see our resources tab for a fillable pdf of the Marital Status Change Form