The one-time top-up to the Canada Housing Benefit aims to help lower-income renters who are struggling with the cost of renting.

Who can apply

You may be eligible for a one-time payment of $500 if:

• You have filed a 2021 tax return
• You are at least 15 years of age
• You have an adjusted net income below $20,000 (individuals) or $35,000 (families)
• You are a resident in Canada for tax purposes in 2022
• Your principal residence is located in Canada
• You paid rent for your own shelter in Canada in 2022
• You paid at least 30% of your adjusted net income on rent

How to apply

Apply through CRA My Account. To get your payment faster, register for direct deposit in CRA My Account.

An online web form is available if you are unable to sign in to or register for a CRA My Account. Applicants who are unable to apply online can call the CRA at 1-800-282-8079.

Applications close on March 31, 2023.

To learn more visit canada.ca/one-time-housing-benefit.

Get ready to apply

To speed up the process:

1) Sign up for a secure CRA My Account and direct deposit
2) File your 2021 income tax return (including your spouse or common-law partner’s income tax return)
3) Update your address, marital status, and banking information.

Impact to other benefits

The one-time top-up to the Canada Housing Benefit does not impact other federal benefits, like the Canada Workers Benefit, the Canada Child Benefit, the Goods and Services Tax Credit, and the Guaranteed Income Supplement.

This new federal one-time payment operates separately from the monthly Canada Housing Benefit which is co-funded and delivered by the provinces and territories.

Frequently asked questions:

1. What is the one-time top-up to the Canada Housing Benefit?
   
   

For many Canadians, it is becoming increasingly challenging to find a safe and affordable place to call home. The high cost of living is making affordable housing even less attainable for the most vulnerable Canadians.

The one-time top-up to the Canada Housing Benefit will provide a one-time $500 payment to renters facing housing affordability challenges, as part of our government’s broader efforts to make life more affordable for Canadians. It would be a federally delivered benefit that would operate separately from the Canada Housing Benefit co-funded and delivered by provinces and territories.

2. How much will eligible individuals and families expect to receive?

Eligible individuals and families would receive a one-time payment of $500.

3. How many recipients are expected to receive the one-time $500 payment?

It is estimated that nearly 2 million low-income renters facing housing affordability challenges would be eligible to receive the one-time top-up to the Canada Housing Benefit.

4. Who is eligible for the one-time top-up to the Canada Housing Benefit?

Eligibility for the one-time top-up to the Canada Housing Benefit will be open to applicants who meet all of the following criteria:

• Have filed a 2021 tax return;
• Are at least 15 years of age as of December 1, 2022;
• Have an adjusted family net income or $20,000 or less (individuals) or $35,000 or less (families);
• Are a resident in Canada for tax purposes in 2022;
• Their principal residence is situated in Canada;
• Paid rent for their own shelter in Canada in 2022;
• Paid at least 30% of their adjusted family net income on rent; and
• Must be able to provide their landlord’s contact information.

5. What is an “adjusted family net income” or “AFNI” and how do you calculate it?

Adjusted family net income (AFNI) is your family net income (Line 23600 of your tax return) minus any universal childcare benefit (UCCB) and registered disability savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid.

6. Why is this one-time payment only available to renters?

The one-time top-up to the Canada Housing Benefit is intended to relieve housing affordability challenges for those most impacted by inflation and experiencing housing affordability challenges.

7. Are utilities and property taxes included in rent paid for the purposes of this benefit?

If the rent paid to the landlord includes utilities and property taxes, then that total amount would be reported as rent paid for the purpose of this benefit. Any utilities, property taxes or other payments that are not paid to the landlord as part of a regular rental payment would not be included in rent paid for the one-time top-up to the Canada Housing Benefit.

8. If an applicant pays room and board or other services, how is the rent determined?

If the rent payment identifies amounts included for board (meals) or other services, those amounts for board and services would not be included in rent paid for the one-time top-up to the Canada Housing Benefit. If an unspecified amount of the rent covers board or other services, only 90% of the total amount would be reported as rent paid for the purpose of this benefit.

9. If multiple individuals or families live at the same address and they share in the rent payment, can they each apply?

Yes, they would each be able to apply as separate family units or individuals. They would each claim the portion of the rent that they pay and the CRA would consider each family unit or individual separately in terms of determining eligibility.

10. Will families or individuals living in subsidized rental housing be able to qualify for the benefit?

The benefit is intended to be geared toward families and individuals paying more than 30% of their adjusted net income on rent. Individuals and families living in subsidized rental housing may be able to qualify for the benefit provided they meet all of the eligibility criteria.

11. Why is the income based on 2021 and rent based on 2022?

The CRA will require information from the income tax and benefit return in order to validate the income of the applicant. While the amount of rent paid in 2022 would be used to determine eligibility, the 2022 income tax and benefit returns would have not been filed yet. In order to deliver the benefit in December 2022, 2021 income data would be relied on to assess eligibility. 

12. Is this a reportable benefit and would receiving the one-time top-up to the Canada Housing Benefit reduce or offset other government benefits?

The nature of the one-time payment and the $500 value means that it is non-reportable and non-taxable from an income tax perspective.

As a one-time payment, the top-up to the Canada Housing Benefit will not reduce other federal income-tested benefits such as the Canada Workers Benefit, Canada Child Benefit, Goods and Services Tax Credit, and Guaranteed Income Supplement.

The federal government is working with provinces and territories to encourage them to ensure benefits they administer would not be negatively impacted by this benefit. 

13. In the event of familial breakdown how should rent be reported for periods of cohabitation?

Where spouses or common-law partners have separated during 2022 and no longer jointly pay rent, each person may claim the amount of rent they themselves paid from the period of cohabitation.

14. Who is considered a Canadian resident for tax purposes? How is that defined?

The residence status of an individual is always a question of fact to be determined by taking into account all of the circumstances of the individual. The most important factor in determining whether an individual entering Canada becomes resident in Canada for tax purposes, is whether the individual establishes residential ties with Canada.

A person will almost always be considered to have significant residential ties in Canada if their principal residence is located in Canada.

Therefore a person living in Canada on December 1, 2022 will generally be eligible for the one-time housing benefit.

15. If an applicant has a sub-lease, are they eligible to apply?

Yes, individuals who are paying rent through a subleasing agreement will be eligible if they also meet all the other eligibility requirements.

16. If an applicant pays rent to a family member, including a parent, does that count as a rent payment?

Applicants who are paying rent to a family member, including a parent, will only be eligible if the rent paid is included in the income of the family member receiving the rent.

17. Will students be eligible for the benefit? What about international students?

Yes, students would be eligible to apply, including those living in student housing. Students must meet all eligibility requirements, including the requirement to be a resident in Canada for tax purposes in 2022 and their principal residence be situated in Canada on the latter of December 1, 2022, or the day the Act comes into force.

18. Are there any mechanisms in place for newcomers to Canada to demonstrate their income and receive the benefit without a 2021 tax return?

Newcomers to Canada would be required to complete a 2021 Statement of World Income (SOI) which would be considered a return of income according to the Income Tax Act. An SOI would be an acceptable method of establishing an AFNI for the purposes of this benefit.

19. How many persons with disabilities are expected to receive the one-time top-up to the Canada Housing Benefit?

Establishing the total number of persons with disabilities that would benefit from the measure cannot be determined definitively with available data, but existing data does show that at least 461,000 potential beneficiaries identified within the Canadian Income Survey would have a major income earner reporting a disability.

20. Are First Nations, Inuit and Métis peoples eligible?

Yes, First Nations, Inuit and Métis peoples are eligible to receive the one-time housing benefit if they meet all the eligibility requirements.

21. How do you apply to receive the one-time top-up to the Canada Housing Benefit? What information would applicants need to provide?

Eligible Canadians can apply for the one-time top-up to the Canada Housing Benefit via the Canada Revenue Agency’s secure My Account portal, a web form, or by calling the CRA’s dedicated phone line. Please note that applicants under the age of 18 will not be able to apply for the benefit through the My Account portal; those applicants will be required to apply via a CRA contact centre.

Applicants can also securely access CRA’s My Account from their My Service Canada Account without having to sign in again or revalidate their identity. The link will take them directly to CRA My Account within a single secure session.

Applicants must have filed their 2021 tax return and consent to the CRA verifying their income, age and residency to confirm eligibility. Applicants must also provide information and attest to the accuracy of the information, including the rent paid during the 2022 calendar year for the principal residence in Canada, the address of the principal residence, and the name and contact information of the person to whom the rent was paid. Applicants are advised to retain any receipts or documentation to support their attestations. 

22. What if an applicant has not filed their 2021 tax return?

Applicants who have not filed a 2021 tax return will be unable to receive the one-time top-up to the Canada Housing Benefit. Applicants will have an opportunity to file their 2021 return within the application period and receive the benefit if they meet all the other eligibility requirements.

23. Are recipients of the Canada Housing Benefit (CHB) delivered by the provinces or territories automatically eligible for the one-time top-up to the Canada Housing Benefit?

The one-time top-up to the Canada Housing Benefit would operate separately from the CHB, which is delivered by the provinces and territories. 

Eligibility for one program does not automatically indicate eligibility for the other. The one-time top-up to the Canada Housing Benefit would be limited to those meeting the eligibility criteria outlined above.

Individuals should contact their provincial/territorial government for CHB eligibility information in their respective jurisdiction.