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The Child Benefit You Got was Not an Error

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The Child Benefit You Got was Not an Error

So a lot of people are wondering why money showed up for the Canada Child Benefit (CCB) yesterday (May 20) when they normally don’t qualify.

The CCB “one-time payment” for COVID-19 relief is actually formula driven but it is created by adding $3,600 for each additional child (not $300)… you’ll see in a minute why this is.

Step 1 – Add up the number of children that were under 6 years old in 2018 and multiply by $6,639.00

Step 2 – Add up the number of children that were between 6 and 17 years of age in 2018 and multiply by $5,602.00

This is your normal ANNUAL Canada Child Benefit entitlement before reductions.

However, for your May 2020 payment only, the formula adds $3,600 per child to bring the numbers to $10,239 and $9,202 per child based on age respectively.

If you have less than $31,120 of adjusted household income, you will get the full $300 extra, congrats, no more math for you.

For the rest of you it gets interesting or complicated, depending how you view math.

Any amount of adjusted household income between $31,120 and $67,426 causes your ANNUAL entitled CCB to be reduced by the following:

  • 7% of the amount of household income if you have 1 child
  • 13.5% of the amount of household income if you have 2 children
  • 19% of the amount of household income if you have 3 children
  • 23% of the amount of household income if you have 4 children or more

This is called the “first reduction”.  The maximum amount of household income subject to the first reduction formula is $36,306 more than the base $31,120 (meaning an income of $65,976)

Those of you over this number, you are not done yet.

Any amount of adjusted household income over $67,426 causes your ANNUAL entitled CCB to be reduced by the following:

  • 3.2% of the amount of household income if you have 1 child
  • 5.7% of the amount of household income if you have 2 children
  • 8% of the amount of household income if you have 3 children
  • 9.5% of the amount of household income if you have 4 children or more

This is called the “second reduction”.  There is no maximum amount of household income subject to the second reduction formula.  You keep calculating until you hit zero.

For example.   If you have one school-aged child in 2018, and your adjusted household income is $100,000 the formula would be this:

NORMAL MONTHLY BENEFIT:

  • First reduction: 67,426-31,120 = $36,306 x 7% = $2,541.42
  • Second reduction: 100,000-67,426 = $32,574 x 3.2% = $1,042.37
  • 1 child: $5,602
  • $5,602.00 minus $2,541.42 = $3,060.58 minus $1,042.37 = $2,018.21
  • $2,978.21 divided by 12 = $168.18/month CCB as a Normal Benefit

COVID19 MAY 2020 BENEFIT:

  • The first two reduction steps are the same but that 1 child is $3,600 more
  • 1 child: $9,202
  • $9,202.00 minus $2,541.42 = $6,660.58 minus $1,042.37 = $5,618.21
  • $5,618.21 divided by 12 = $468.18/month CCB as a one-time Benefit  (an extra $300 like promised)

So yes… an extra $300 per child for those already getting the benefit already… but for those that were not getting it before, but filed in 2018… and had an eligible child… the formula is recalculated with the $3,600 ($300 per month) change, and so many more households in Canada will be seeing some sort of amount.

For example, the lowest amount possible to collect would be with one school-aged child ($9,202 formula).

  • Households that make up to $163,069 will receive the full $300 for this child.
  • Households between $163,069 and $275,569 will receive less than $300 on a sliding scale from the Second reduction.
  • Households over $275,569 in this scenario would receive zero.

So almost every household with eligible children in Canada will see something coming their way for the May benefit to help with the extra costs with no schools or dayhomes open.

Sincerely,
Your Friendly Neighbourhood Tax Nerds

CGL Strategic Business & Tax Advisors

 

 

 

 

 

CV of Cory G. Litzenberger, CPA, CMA, CFP, C.Mgr can be found here.

 

CEO | Director CGL Tax Professional Corporation With the Income Tax Act always by his side on his smart-phone, Cory has taken tax-nerd to a whole other level. His background in strategic planning, tax-efficient corporate reorganizations, business management, and financial planning bring a well-rounded approach to assist private corporations and their owners increase their wealth through the strategies that work best for them. An entrepreneur himself, Cory started CGL with the idea that he wanted to help clients adapt to the ever-changing tax and economic environment and increase their wealth through optimizing the use of tax legislation coupled with strategic business planning and financial analysis. His relaxed blue-collar approach in a traditionally white-collar industry can raise a few eyebrows, but in his own words: “People don’t pay me for my looks. My modeling career ended at birth.” More info: https://CGLtax.ca/Litzenberger-Cory.html

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Alberta

ASIRT investigations concluded on fatal officer-involved shooting involving the RCMP.

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Incident investigation report from the Alberta Serious Incident Response Team (ASIRT)

Introduction

On December 22, 2022, the Alberta Serious Incident Response Team (ASIRT) was directed pursuant to s. 46.1 of the Police Act to investigate a then non-fatal Royal Canadian Mounted Police (RCMP) officer-involved shooting. The shooting of the affected person (AP) was reported to have happened during an interaction with him, as a result of him being a suspect in a complaint of a man with a gun.

While AP initially survived, he died of complications from the shooting the following day.

ASIRT’s Investigation

ASIRT’s investigation was comprehensive and thorough, conducted using current investigative protocols and principles relating to Major Case Management. Information from civilian witnesses, the subject and a witness officers, and importantly video recordings provided sufficient information to determine whether the force used by the subject officer during this incident was reasonable.

Circumstances Surrounding the Officer-Involved Shooting

On December 01, 2022, Maskwacis RCMP received a call reporting that a male [AP] had been drinking and left the caller’s house with a gun. AP was shooting the gun in the country (believed to be the area around the residence). Two RCMP officers responded.

Witness officer (WO) located AP walking on the road with a rifle. AP walked toward WO’s marked police vehicle with the rifle pointed at the vehicle/WO, while WO was seated in the driver’s seat. WO then exited his vehicle with his carbine rifle and moved to the rear of his vehicle while AP kept the rifle pointed at the police vehicle. The subject officer (SO) arrived on scene, but came from the opposite direction. AP turned around and walked toward SO with the barrel of the rifle pointed upwards. SO exited his police vehicle with his service pistol drawn and walked toward AP while he
repeatedly provided verbal direction to AP to drop the firearm. AP and SO were walking toward each other; at that time AP still had the barrel of the rifle pointed upward. As SO and AP got within approximately five meters of each other, AP lowered the barrel of the rifle and pointed it directly at SO. SO fired multiple rounds and struck AP with four rounds causing AP to stumble, drop the rifle and fall to the ground. AP initially survived the shooting and was transported to an Edmonton hospital, where he underwent emergency surgery. The following day, AP succumbed to his injuries.

Analysis

The subject officer was lawfully placed and acting in the execution of his duties in dealing with AP as a person who was the subject of a complaint about him being in possession of a firearm and shooting it off.

The Use of Force

Under s. 25 of the Criminal Code, police officers are permitted to use as much force as is necessary for the execution of their duties. Where this force is intended or is likely to cause death or grievous bodily harm, the officer must believe on reasonable grounds that the force is necessary for the self-preservation of the officer or preservation of anyone under that officer’s protection.

A police officer’s use of force is not to be assessed on a standard of perfection nor using the benefit of hindsight.

With the benefit of hindsight, time for detached reflection and knowledge of the ultimate outcome, it is easy to speculate about how things could have been done differently. That is not the standard, however, against which an officer’s conduct is measured. The question is, applying principles of proportionality, necessity, and reasonableness, whether the force used falls into a range of possible reasonable responses.

Proportionate Response

Proportionality requires balancing a use of force with the action to which it responds. Here, the subject officers were faced with an individual that was armed with a gun and pointing it in their direction. As such, the response by the subject officers in using their respective firearms to shoot AP was proportionate to the threat of death or grievous bodily harm that he reasonably posed to both of them.

Reasonably Necessary

As set out previously in this report, AP presented as a lethal threat to both SO and WO given his actions in pointing his rifle at them. While WO did not shoot during this incident that does not impact the analysis of SO’s actions. Under the circumstances as then faced by SO, no other use of force options were reasonably available for attempted use. The use by SO of his firearm to incapacitate this lethal threat was reasonably necessary. Given the above, the defence available to SO under s. 25 of the Criminal Code would apply.

Conclusion

Under s. 25 of the Criminal Code a police officer is justified in doing what he or she is authorized to do and to use as much force as is reasonably necessary where he or she has reasonable grounds to do so. Force intended to cause death or grievous bodily harm is justified if the officer believes, on reasonable grounds, that the force was necessary to prevent the death or grievous bodily harm of the officer and/or any other person. The analysis under s.34 of the Criminal Code leads to a similar finding that subject officer’s actions were lawfully permitted.

After a thorough, independent and objective investigation into the conduct of the subject officers, it is my opinion that they were lawfully placed and acting properly in the execution of their duties. There is no evidence to support any belief that any officer engaged in any unlawful or unreasonable conduct that would give rise to an offence. The force used was proportionate, necessary and reasonable in all the circumstances.

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Alberta

Alberta requests more control over provincial immigration system

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Alberta is requesting more control over its provincial immigration to address its skilled workforce shortage, including increasing Ukrainian evacuee participation in the job market.

Premier Danielle Smith has written a letter to Prime Minister Justin Trudeau asking him to re-evaluate his government’s decision limiting the number of allocations for Alberta’s provincial nominee program in 2024. Last week, the federal government informed the province it would only receive 9,750 such allotments – which is the same number of allocations Alberta received in 2023 and is less than the 10,140 for 2024 the federal government had originally allocated.

As of February 2024, Alberta accounts for just under 12 per cent of Canada’s population, but it leads the nation in net employment growth, with 42.8 per cent of the country’s employment gains between January and February 2024. By not providing the requested increase to Alberta’s provincial nominee allocations, the federal government is restricting the province’s ability to keep up with its growing labour market demands, especially as it relates to integrating Ukrainian evacuees into Alberta’s job market.

“Alberta is growing and that is good news. Since January 2023, more than 100,000 new jobs have been created in our province and our employment rate has led the country even longer. At the same time, we continue to experience labour shortages that could be resolved by welcoming skilled workers from around the world, including evacuees from Ukraine, many of whom have the exact skills that our job market most needs. Alberta has long been the economic engine of Canada and we are once again requesting Ottawa respect section 95 of the Constitution and let us welcome the skilled individuals we need into our province on our terms.”

Danielle Smith, Premier

With Alberta’s population growth at levels not seen in four decades, Alberta’s Provincial Nominee Program is best placed to address the province’s unique immigration and economic goals.

Part of Alberta’s population growth has resulted from Russia’s invasion in Ukraine on February 24, 2022. Since that time, Alberta has welcomed a significant number of Ukrainian evacuees to the province. While it is anticipated that many will return to Ukraine following the war, Alberta is also expecting a number of families to apply for permanent residency via the Alberta Advantage Immigration Program. An increase in the number of allocations from the federal government would assist these new Albertans to fill positions in the province’s workforce.

“Immigration is key to Alberta’s ability to address labour shortages and to grow our economy. This limitation imposed by the federal government on our provincial nominee program will be a very difficult pill to swallow, not only for businesses that need this skilled labour but also to the many Ukrainian evacuees who have the skills we need and wish to stay permanently in Alberta.”

Muhammad Yaseen, Minister of Immigration and Multiculturalism

Quick facts

  • The federal government through Immigration, Refugees and Citizenship Canada sets provincial immigration nomination limits. It also approves all permanent resident applications.
  • Alberta maximized its 9,750 nomination allocations in 2023, with a total of 10,029 nominations issued within the federal government administrative buffer.

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