Canada: Temporary benefits for individuals (COVID-19)

Canada: Temporary benefits for individuals (COVID-19)

Bill C-4—legislation that includes three new temporary benefits for individuals—received Royal Assent on 2 October 2020. The legislation implements the federal government's latest temporary benefits in response to the coronavirus (COVID-19) pandemic.

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The three relief benefit programs—the Canada recovery benefit (CRB), the Canada recovery sickness benefit (CRSB), and the Canada recovery caregiving benefit (CRCB)—are intended to support eligible individuals who may not qualify for employment insurance or who are unable to return to work due to reasons related to the COVID-19 pandemic.


Application processes

The application process for the CRSB and the CRCB opened on 5 October 2020.

The Canada Revenue Agency (CRA) stated that applications for the CRB will be accepted as of 12 October 2020.

The application process includes:

  • Shorter eligibility periods (one week for the CRSB and CRCB and two weeks for the CRB)
  • Retroactive periods (individuals will be required to apply after the period has ended)
  • 10% tax withholding at source
  • A three-to-five day window to receive payments for applications made by direct deposit, and a 10-12 day window for payments made by cheque and sent by mail

Read an October 2020 report prepared by the KPMG member firm in Canada

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