Alberta 2005 Resource Rebate

1. Who is eligible for the Alberta 2005 Resource Rebate?
2. I haven't filed my 2004 Income Tax and Benefit Return. If I do, will I be eligible?
3. My child is under 18 and I didn't receive their payment. How can I get it?
4. When did most eligible Albertans receive the one-time payment?
5. I was eligible to receive the Alberta 2005 Resource Rebate payment in January 2006 but didn't get it. What should I do?
6. What should I do if I received in error, the Alberta 2005 Resource Rebate payment, which I am not entitled to?
7. Is it illegal to cash a cheque which I am not entitled to receive?
8. What are the mechanisms in place at the CRA to correct the situation and recover money if a cheque is sent in error to ineligible individuals?
9. How does the CRA track individual taxpayers' addresses?
10. How much will it cost to correct the errors?

More information about the Alberta 2005 Resource rebate (ARR)

1. Who is eligible for the Alberta 2005 Resource Rebate?
People who meet all of the following conditions receive a payment:

• residents of Alberta on September 1 2005;
• 18 years of age and over as of December 31 2005; and
• have filed their 2004 Income Tax Return.

For children under the age of 18 as of December 31, 2005 rebates are paid to their primary caregiver as of January 2006.

2. I haven't filed my 2004 Income Tax and Benefit Return. If I do, will I be eligible?
You must file your 2004 Income Tax and Benefit Return by December 31, 2006. As long as you meet the other requirements, you will be eligible to receive the Rebate payment in a monthly supplementary payment run following the assessment of your 2004 return.

3. My child is under 18 and I didn't receive their payment. How can I get it ?
To ensure that every Albertan child receives this rebate payment, the CRA is using information held in the Canada Child Tax Benefit (CCTB) system. If your child is not already registered with the CRA you must submit a CCTB application to the Agency by December 31, 2006.

This registration may also determine if you qualify to receive additional benefits from programs such as the CCTB, Goods and Services Tax Credit and the Alberta Family Employment Tax Credit.

4. When did most eligible Albertans receive the one-time payment?
Most eligible Albertans received a cheque payment in late January 2006. Monthly supplementary payments will be issued starting in March 2006.

5. I was eligible to receive the Alberta 2005 Resource Rebate payment in January 2006 but I didn't get it. What should I do?
If you have not received your ARR cheque by February 10, 2006, call the ARR enquiries service toll free at 1-866-209-8903.

6. What should I do if I received in error, the Alberta 2005 Resource Rebate payment, which I am not entitled to?
Please call our Alberta 2005 Resource Rebate Call Centre at 1-866-209-8903.

7. Is it illegal to cash a cheque which I am not entitled to receive?
It is not a question of being illegal. If you are not entitled to receive the payment, you are expected to return it.

8. What are the mechanisms in place at the CRA to correct the situation and recover money if a cheque is sent in error to ineligible individuals?
Where an erroneous payment is brought to the CRA's attention, action will be taken to recover the payment. Plans are already in place to conduct a post-issuance verification program in order to systematically recover erroneous payments, re-coup overpayments, issue cheques to late filers, and so on.

9. How does the CRA track individual taxpayers' addresses?
The CRA relies on individuals to keep their addresses up-to-date either by filing a tax return, by calling, writing or by using the My Account service via the Internet.

10. How much will it cost to correct the errors?
The cost of processing adjustments is included in the overall cost of administering a program; no additional administrative costs are incurred.