Longitudinal Administrative Data Dictionary, 2021
COVID Benefits Received (Government Transfers – COVID)

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Totals

Total of all COVID emergency and recovery benefits (CV19BENS_)

(2020 to 2021)

• 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 to 2021)

• Definition: The Canada Emergency Response Benefit (CERB) provided financial support to employed and self-employed Canadians who were directly affected by COVID-19. If an individual was eligible, they could have received $2,000 for a 4-week period (the same as $500 a week) for up to 7 periods (28 weeks) between March 15, 2020 through September 26, 2020. 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). Despite the end of the program in 2020, a few individuals still had CERB payments issued in 2021.
• Derived from: T1FF processing
• LAD: CV19CERB_ I, F, P

Canada Emergency Student Benefit (CV19CESB_)

(2020 to 2021)

• 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.
• Students were 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. Despite the end of the program in 2020, a few individuals still had CESB payments issued in 2021.
• Derived from: T1FF processing
• LAD: CV19CESB_ I, F, P

Canada Recovery Caregiving Benefit (CV19CRCB_)

(2020 to 2021)

• 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 ($450 after taxes withheld) 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.
• Derived from: T1FF processing
• LAD: CV19CRCB_ I, F, P

Canada Recovery Sickness Benefit (CV19CRSB_)

(2020 to 2021)

• 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 ($450 after taxes withheld) 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 non-taxable, non-reportable, one-time payment provided up to $600 in recognition of the extraordinary expenses incurred by persons with disabilities during the COVID-19 pandemic. For children with disabilities, parents received the $600 one-time payment for each disabled child. Tax filers automatically received these one-time payments if they were eligible.
• This payment complements other emergency supports, such as the one-time special payment through the Goods and Services Tax Credit and the one-time payment to seniors.
• A person is eligible if they meet one of the following criteria:
  • has an existing valid Disability Tax Credit (DTC) certificate from the Canada Revenue Agency (CRA) in 2020
  • is eligible and applied for the DTC by December 31, 2020
  • is a beneficiary as at July 1, 2020 of:
    • Canada Pension Plan Disability (CPPD)
    • Quebec Pension Plan Disability Pension (QPPD)
    • Veterans Affairs Canada (VAC) disability supports provided to veterans (War Service and Canadian Armed Forces) and former Royal Canadian Mounted Police, including:
      • Disability Pension
      • Disability Award
      • Pain and Suffering Compensation
      • Critical Injury Benefit
      • Rehabilitation Services and Vocational Assistance Program
      • Income Replacement Benefit
      • Canadian Forces Income Support

  If a person received the one-time seniors payment they may also be eligible for the one-time payment to persons with disabilities. They would have received a cumulative amount of up to $600, broken into 2 payments:

  • if they received the $300 one-time seniors payment for the Old Age Security (OAS) pension, they would have received an additional $300 in one-time disability benefits
  • if they received the $500 one-time seniors payment for both the OAS pension and the Guaranteed Income Supplement (GIS) or the Allowance, they would have received an additional $100 in one-time disability benefits

  A person in receipt of the Canada Pension Plan Disability benefit for the month of July 2020 would have received this one-time payment.

• Derived from: T1FF processing
• LAD: CV19DISB_ I, F, P

Net Canada Recovery Benefit - CRB less repayments (CV19CRBN_)

(2020 to 2021)

• 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 a taxable benefit 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 to 2021)

• Definition: Canadian seniors eligible for the Old Age Security (OAS) pension, the Guaranteed Income Supplement (GIS), or Allowances received a one-time, tax-free payment without needing to apply.

  In 2020, seniors eligible for the OAS pension in June 2020 received a payment of $300.

  In 2021, older seniors (75 years old and over) eligible for the OAS pension in June 2021 received a payment of $500.

• Derived from: T1FF processing
• LAD: CV19OAS_ I, F, P

Amount of COVID recovery benefit repayment (CV19RBRP_)

(2021)

• Definition: If a person repaid federal COVID-19 benefits (Canada Emergency Response Benefit (CERB), Canada Emergency Student Benefit (CESB), Canada Recovery Benefit (CRB), Canada Recovery Caregiving Benefit (CRCB), or Canada Recovery Sickness Benefit (CRSB)) in 2022 that they received in 2020 or 2021, they can:
• Claim the deduction on line 23210 of their 2022 return
• Claim the deduction on their return for the year that they received the benefits (line 23200 of their 2020 return or line 23210 of their 2021 return)
• Split the deduction between their 2022 return and the return for the year that they received the benefits
• 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 to 2021)

• Definition: The provinces and territories offered a number of financial support programs and initiatives to assist 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 in 2020 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. The programs offered by the provinces and territories varied between years.
• 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.

  The Ontario Support for family benefit (CV19ONSF_) was the first phase of a 3-phase plan and was available from April 6th to August 31st, 2020. Individuals could apply for the second phase (support for learners, CV19ONSL_) between the end of November 2020 and February 8th, 2021. Payments for this second phase were issued only in 2021. The third phase, the Ontario COVID-19 child benefit (CV19ONCCB_) was open for application from May 3rd to May 17th, 2021.

• 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, children received up to $64 in a one-time increase. This represented a $174.50 boost for individuals, a $51.25 increase for children applied to the regular payment of July 2020. This variable includes only the portion of the British Columbia climate action tax credit 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 to 2021)

• Definition: Seniors in British Columbia in receipt of the Senior's Supplement automatically received a temporary $300 supplement for April, May, June, July, August, September, October, November, and December 2020.  Note: The Senior’s Supplement is a provincial top-up paid to low-income residents of British Columbia who are were 60 years of age and older and who were 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) payment. 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

BC Recovery Benefit (CV19BCRB_)

(2021)

• Definition: The BC Recovery Benefit provided a one-time, tax-free payment of up to $1,000 for eligible families and single parents and up to $500 for eligible individuals. It was calculated based on net income from your 2019 tax return.

  Families and single parents with a net income of up to $125,000 were eligible for $1,000. Eligible families and single parents with a net income of up to $175,000 were eligible for a reduced benefit amount. Individuals with a net income of up to $62,500 were eligible for $500. Eligible individuals with a net income of up to $87,500 were eligible for a reduced benefit amount.

• Derived from: T1FF processing
• LAD: CV19BCRB_ I, F, P

Ontario Covid-19 Child Benefit (CV19ONCCB_)

(2021)

• Definition: The Ontario COVID‑19 Child Benefit provided financial support to families with learners to help with additional costs during the COVID‑19 pandemic. The program provided:
  • $400 for each child or youth up to Grade 12, or
  • $500 for each child or youth up to age 21 with special needs (Note: Due to data limitations it was not possible to include amounts for youth aged 0 to 21 with special needs in this variable)

  The Ontario Support for family benefit (CV19ONSF_) was the first phase of a 3-phase plan and was available from April 6th to August 31st, 2020. Individuals could apply for the second phase (support for learners, CV19ONSL_) between the end of November 2020 and February 8th, 2021. Payments for this second phase were issued only in 2021. The third phase, the Ontario COVID-19 child benefit (CV19ONCCB_) was open for application from May 3rd to May 17th, 2021.

• Derived from: T1FF processing
• LAD: CV19ONCCB_ I, F, P

Ontario Support for Learners (CV19ONSL_)

(2021)

• Definition: The Ontario COVID‑19 Child Benefit provided financial support to families with learners to help with additional costs during the COVID‑19 pandemic. The program provided $400 for each child or youth up to Grade 12 or $500 for each child or youth up to age 21 with special needs. Due to data limitation, it was not possible to include amounts for youth aged 0 to 21 with special needs.

  The Ontario Support for family benefit (CV19ONSF_) was the first phase of a 3-phase plan and was available from April 6th to August 31st, 2020. Individuals could apply for the second phase (support for learners, CV19ONSL_) between the end of November 2020 and February 8th, 2021. Payments for this second phase were issued only in 2021. The third phase, the Ontario COVID-19 child benefit (CV19ONCCB_) was open for application from May 3rd to May 17th, 2021.

• Derived from: T1FF processing
• LAD: CV19ONSL_ I, F, P