Longitudinal Administrative Data Dictionary, 2020
COVID Benefits Received (Government Transfers – COVID)

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Totals

Total of all COVID emergency and recovery benefits (CV19BENS_)

(2020)

• Definition: This variable is the sum of the Federal and Provincial COVID emergency and recovery benefits reported in the T1FF. The separate variable descriptions are available in this section and include programs that may have been available for a limited amount of time, for example CERB and CESB.
• Derived from: T1FF processing
• LAD: CV19BENS_ I, F, P

Federal COVID emergency and recovery benefits

Canada Emergency Response Benefit (CV19CERB_)

(2020)

• Definition: The Canada Emergency Response Benefit (CERB) provided financial support to employed and self-employed Canadians who were directly affected by COVID-19. If you were eligible, individuals could have received $2,000 for a 4-week period (the same as $500 a week) for up to 7 periods (28 weeks). The CERB is a taxable benefit.
• Effective September 27, 2020, individuals who were still unable to work were transitioned to a simplified Employment Insurance (EI) program or the Canada Recovery Benefit (CRB).
• Derived from: T1FF processing
• LAD: CV19CERB_ I, F, P

Canada Emergency Student Benefit (CV19CESB_)

(2020)

• Definition: The Canada Emergency Student Benefit (CESB) provided financial support to post-secondary students, and recent post-secondary and high school graduates who were unable to find work due to COVID-19. Applicants received $1,250 for a 4-week period for a maximum of 16 weeks, between May 10 and August 29, 2020. Applicants could also get an extra $750 (total benefit amount of $2,000) for each 4-week period if they had a disability or dependants. The CESB is a taxable benefit,
• Students are not eligible for the CESB if they were receiving the Canada Emergency Response Benefit (CERB) or Employment Insurance benefits for the same four-week period as their current application.
• Derived from: T1FF processing
• LAD: CV19CESB_ I, F, P

Canada Recovery Caregiving Benefit (CV19CRCB_)

(2020)

• Definition: The Canada Recovery Caregiving Benefit (CRCB) gave income support to employed and self-employed individuals who were unable to work because they had to care for their child under 12 years old or a family member who needed supervised care. This applied if their school, regular program or facility was closed or unavailable to them due to COVID-19, or because they were sick, self-isolating, or at risk of serious health complications due to COVID-19. The CRCB was administered by the Canada Revenue Agency (CRA). If the individual was eligible for the CRCB, their household could have received $500 for each 1-week period, for up to a total of 44 weeks. The CRCB was available between September 27, 2020 and May 7, 2022. The CRCB is a taxable benefit,
• Derived from: T1FF processing
• LAD: CV19CRCB_ I, F, P

Canada Recovery Sickness Benefit (CV19CRSB_)

(2020)

• Definition: The Canada Recovery Sickness Benefit (CRSB) gave income support to employed and self-employed individuals who were unable to work because they were sick or needed to self-isolate due to COVID-19 or had an underlying health condition that had put them at greater risk of getting COVID-19. The CRSB was administered by the Canada Revenue Agency (CRA). If the individual was eligible for the CRSB, they could have received $500 for each 1-week period, for up to a total of 6 weeks. The CRSB was available between September 27, 2020 and May 7, 2022. The CRSB is a taxable benefit,
• Derived from: T1FF processing
• LAD: CV19CRSB_ I, F, P

COVID payment for disabled individuals/parents of disabled children (CV19DISB_)

(2020)

• Definition: This one-time payment is to provide financial support to the person with the disability or to parents of children with disability. This non-taxable, non-reportable, one-time payment provides up to $600 in recognition of the extraordinary expenses incurred by persons with disabilities during the COVID-19 pandemic. For cases of shared custody, the payment will be split among care providers, like the Child Disability Benefit payment and the Canada Child Benefit. Caregivers, survivors, and dependents are not eligible for this payment.
• Seniors with disabilities will receive less than $600 one-time payment if they received the one-time senior payments via the Old Age Security pension, the Guaranteed Income Supplement or the Allowance. The one-time payment will be $300 if the received the one-time seniors payment for the Old Age Security (OAS) pension ($300), or the one-time payment will be $100 if they received the $500 one-time seniors payment for both the OAS pension and the Guaranteed Income Supplement (GIS) or the Allowance
• Derived from: T1FF processing
• LAD: CV19DISB_ I, F, P

Net Canada Recovery Benefit - CRB less repayments (CV19CRBN_)

(2020)

• Definition: The Canada Recovery Benefit (CRB) gave income support to employed and self-employed individuals who were directly affected by COVID-19 and were not entitled to Employment Insurance (EI) benefits. Depending on when the individual applied for the CRB, they may have received either $1,000 or $600 for a 2-week period up to 21 periods (42 weeks). The CRB was available between September 27, 2020, and October 23, 2021. If the individual received the CRB and their net income is more than $38,000 (excluding CRB amounts), they may have to reimburse some or all of the benefit. They will have to reimburse $0.50 of the CRB for every dollar of net income they earned above $38,000 on their income tax return. They will not have to reimburse more than they received that year. The CRB is a taxable benefit,
• Derived from: T1FF processing
• LAD: CV19CRBN_ I, F, P

COVID payment for Canada Child Benefit recipients (CV19CCB_)

(2020)

• Definition: Eligible individuals received a one-time tax-free payment up to $300 more per child with their CCB payment in May 2020.
• This was a one-time increase to the CCB payment in May 2020 for the July 2019 to June 2020 benefit year. An individual received the CCB payment increase if:
• they had an eligible child in your care in May 2020
• they and their spouse/common-law partner (if applicable) filed their 2018 tax return(s)
• they were entitled to the one-time payment based on their family net income
• If they were previously not entitled to the CCB, but filed your 2018 tax return, they may also have received up to $300 per child. Parents who have shared custody each got half of the one-time payment increase.
• Derived from: T1FF processing
• LAD: CV19CCB_ I, F, P

COVID payment for GIS/Allowance recipients (CV19GIS_)

(2020)

• Definition: Canadian seniors eligible for the Guaranteed Income Supplement or the Allowance received a one-time, tax-free payment without needing to apply. For seniors who also received the OAS pension, the payment was $300 while other seniors received a payment of $500.
• Derived from: T1FF processing
• LAD: CV19GIS_ I, F, P

COVID payment for GST credit recipients (CV19GST_)

(2020)

• Definition: One-time additional GST/HST credit payment received in April 2020. Individuals who were entitled to the GST/HST credit for the period from July 2019 to June 2020 automatically received the one-time additional GST/HST credit payment in April 2020.
• The amount the individual received was calculated based on their family net income information from their previous year’s tax return. The maximum amounts for the 2019-2020 benefit year increased as follow:
• Base credit amount, along with the spouse/equivalent to spouse was increased from $290 to $580
• Per child amount was increased from $153 to $306
• Single supplement was increased from $153 to $306
• Amount for the first eligible child of a single parent was increased from $290 to $580
• There were no changes to the reduction amount or the calculation of the additional credit. The current shared custody rules applied (i.e., shared custody parents each got half of the amount they would otherwise receive in respect of a shared custody child).
• Derived from: T1FF processing
• LAD: CV19GST_ I, F, P

COVID payment for OAS recipients (CV19OAS_)

(2020)

• Definition: Canadian seniors eligible for the Old Age Security (OAS) pension received a one-time, tax-free payment without needing to apply. Seniors eligible for the OAS pension received a payment of $300.
• Derived from: T1FF processing
• LAD: CV19OAS_ I, F, P

Provincial and Territorial COVID emergency and recovery benefits

Provincial/Territorial COVID Financial Assistance payments (CV19B200_)

(2020)

• Definition: The provinces and territories offered a number of financial support programs and initiatives aimed at individuals in order to assist Canadians with the effects of the COVID pandemic. For these taxable benefits, individuals received a T4A slip and were asked to report these amounts on line 13000 of the T1 Form. These are programs for which the provinces and territories received funding support from the federal government. A few examples of such programs are the Income Support Fund in Prince Edward Island, the Workers Emergency Income Benefit in New Brunswick, the Temporary Aid for Workers Program in Quebec and the Job Restart Program in Manitoba.
• Derived from: T1FF processing
• LAD: CV19B200_ I, F, P

B.C. Emergency benefit for workers (CV19BCEBW_)

(2020)

• Definition: The B.C. emergency benefit for workers provided a one-time, tax-free $1,000 payment to B.C. residents whose ability to work was affected due to COVID-19. The application period closed on December 2, 2020.
• Derived from: T1FF processing
• LAD: CV19BCEBW_ I, F, P

Manitoba Seniors Economic Recovery Credit (CV19MNSRC_)

(2020)

• Definition: The Seniors Economic Recovery Credit provided a $200 one-time, refundable tax credit to Manitoba seniors facing additional costs due to the COVID-19 pandemic. To be eligible a person had to be a resident of Manitoba in 2020, file an income tax return as a Manitoba resident, and be aged 65 or older in 2020.
• Derived from: T1FF processing
• LAD: CV19MNSRC_ I, F, P

Ontario Support for Families (CV19ONSF_)

(2020)

• Definition: This funding program was offered to help parents, guardians, and caregivers in Ontario with the costs of work books, educational apps, educational subscription services, movies and other tools to support learning at home. Between April 6 and August 31, 2020, parents, guardians, and caregivers could apply for direct one-time funding to offset the cost of buying materials to support their children’s learning while they practiced self-isolation and physical distancing. Eligible parents, guardians, and caregivers could receive a one-time payment, per child, of: $200 for children aged 0 to 12; $250 for children or youth aged 0 to 21 with special needs. Due to data limitation, it was not possible to include amounts for youth aged 0 to 21 with special needs.
• Derived from: T1FF processing
• LAD: CV19ONSF_ I, F, P

COVID payment for Climate Action tax credit recipients, B.C. (CV19BCCAT_)

(2020)

• Definition: The enhanced Climate Action tax credit was part of British Columbia’s COVID-19 Action Plan. Starting in July 2020, eligible families and individuals in British Columbia automatically received an enhanced climate action tax credit. With the payment of July 2020, eligible individuals received up to $218 and children received up to $64 in a one-time increase. This represented a $174.50 boost for individuals and a $51.25 increase for children applied to the regular payment of July 2020. This variable only includes only the amount related to the COVID benefit. The regular amounts are included in BCLICATC_.
• Derived from: T1FF processing
• LAD: CV19BCCAT_ I, F, P

BC Seniors Supplement COVID enhancement (CV19PSSBC_)

(2020)

• Definition: Seniors in British Columbia in receipt of the Senior's Supplement automatically received a temporary $300 supplement for each month from April, May, June, July, August, September, October, November, and December 2020 for a maximum of $2,700.  Note: The Senior’s Supplement is a provincial top-up paid to low-income residents of BC who are 65 years of age and older and who are receiving federal Old Age Security (OAS)/Guaranteed Income Support (GIS) payments or federal Allowance (formerly Spouse’s Allowance).
• Derived from: T1FF processing
• LAD: CV19PSSBC_ I, F, P

Ontario GAINS COVID enhancement (CV19PSSON_)

(2020)

• Definition: Ontario provided additional support for low-income seniors increasing the Guaranteed Annual Income System (GAINS) doubled the maximum non-taxable payment (from $83 to $166 per person per month) , for six months starting in April 2020. This variable contains only the amount received for the portion related to COVID benefits increase. The regular GAINS amount is included in the Provincial Refundable Tax Credits. The GAINS program provides a monthly, non-taxable benefit to low-income Ontario seniors. These payments are provided on top of the federal government’s Old Age Security pension and federal Guaranteed Income Supplement payments to ensure seniors have a minimum income level. The additional payments are automatic for current GAINS recipients ― no additional applications are required.
• Derived from: T1FF processing
• LAD: CV19PSSON_ I, F, P