May 24, 2006
Close to three million Alberta Resource Rebate payments have been made to eligible Albertans. To receive the rebate, you must have been an Alberta resident on September 1, 2005, and have filed a 2004 Canadian tax return. Albertans who think they should have received the rebate in January, but have not received a cheque by February 10, 2006, should call 1-866-209-8903 (English) or 1-866-209-8994 (French).
Children whose families already receive the Canada Child Tax Benefit or the Alberta Family Employment Tax Credit automatically qualify, and payments will go to the primary caregiver, usually the mother. Most children are registered, but parents who have never done so must complete the form available on the Canada Revenue Agency website (see sidebar).
Albertans have until December 31, 2006 to register for the Canada Child Tax Benefit or file their 2004 tax returns and still receive the rebate. Supplementary cheque runs will follow to address these and other special cases.
A typical family of four will receive $1,600 tax-free with this program. Returning some of this year's higher than anticipated resource revenues to Albertans is one part of the province's plan for this year's strong revenues — a strategy that also includes infrastructure investment and savings in endowments.
The resource rebate will total between $1.3 billion and $1.4 billion. Administrative costs will be under $10 million, less than one per cent of the program cost.
Questions and Answers
Am I eligible for the rebate?
How much is the rebate worth per person?
Will the rebates be taxed?
Who will qualify for the rebates?
Will children receive cheques?
My spouse and I filed a joint tax return in 2004. Do we both still qualify for the rebate?
Who will not qualify for the rebates?
I haven't received my rebate yet — what should I do?
How much of the increased revenue is being distributed through rebates?
If the surplus turns out to be bigger at the end of the year than you are currently forecasting, will there be another round of cheques?
When will the cheques be distributed?
How much will it cost to administer?
Are the rebates subject to deductions by maintenance enforcement, tax debts, or student debts?
If I am in bankruptcy proceedings will the rebates be sent to me?
Will the rebates result in claw-backs from provincial programs like AISH, Seniors Benefits, student loans or grants?
I moved after filing my 2004 tax return. How do I make sure the government has my address?
I haven't filed my 2004 tax return. Is there any way I can still receive the rebate?
I didn't work in 2004. Do I still have to file a tax return?
I filed my 2004 tax return late but am still eligible for the rebate. When will I get my cheque?
How do I make sure I receive rebates for my children?
Where do I send the Child Tax Benefit form?
If a couple is divorced, who will receive the rebates for the children?
If children are in foster homes, custody care, or otherwise in the care of the province, who receives the rebates for the children?
If children are in the care of other relatives but not in the care of the province, who receives the rebates for the children?
How do parents of children born after September 1, 2005 receive a rebate for that child?
My child turned 18 in December 2005. I did not receive his $400 payment on my cheque. Doesn't he qualify for the rebate?
I am 17 years old and I live on my own. How do I get my rebate?
Will Alberta students studying outside the province receive rebates?
Will students from other provinces studying in Alberta receive the cheques?
Will recent immigrants to Alberta from outside of Canada receive rebates?
Are Albertans who were away temporarily from the province eligible for the rebate?
How will the homeless receive their cheques?
My family member passed away in 2005, does he still qualify for the rebate?
How much is the rebate worth per person?
The rebate will be $400 per person.
Will the rebates be taxed?
The rebates will not be subject to provincial or federal income taxes.
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Who will qualify for the rebates?
Residents who are 18 years of age as of December 2005 and who have filed a 2004 tax return and are a resident of Alberta as of September 1, 2005 are eligible to receive a rebate.
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Will children receive cheques?
No. The rebates for children under 18 will be included on the cheque of the person listed as primary caregiver for the purposes of the Canada Child Tax Benefit, in most cases the mother.
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My spouse and I filed a joint tax return in 2004. Do we both still qualify for the rebate? (added January 31, 2006)
Individuals must file their own tax return, since this is the only way Canada Revenue Agency (CRA) can identify and register individual Albertans. It is important to note that, while individuals can claim dependents on their tax return, CRA does not recognize "joint tax returns" as separate individual records.
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Who will not qualify for the rebates?
People convicted of a crime and incarcerated in prison as of September 1, 2005 will not be eligible for the rebate.
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I haven't received my rebate yet — what should I do? (added January 31, 2006)
If an individual completed a 2004 tax return, was a resident of Alberta on September 1, 2005 and knows they were qualified to receive a cheque in January and have not received one by February 10, 2006, they can call Canada Revenue Agency's dedicated Alberta Resource Rebate enquiries line at 1-866-209-8903 (for service in English) or 1-866-209-8994 (for service in French). Individuals are asked to wait until February 10, 2006 to allow sufficient time for mail that may have been re-directed to make its way to the intended recipient.
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How much of the increased revenue is being distributed through rebates?
The rebate portion is expected to be worth between $1.3 billion and $1.4 billion. The majority of the additional resource revenue dollars will go to help pay for capital projects and increasing the province's savings.
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If the surplus turns out to be bigger at the end of the year than you are currently forecasting, will there be another round of cheques?
Government designated a dollar amount now so we don't have to wait for the final audited tally in June 2006 to provide a rebate. At this point, it's a "one-time" program reflecting the unexpected increase in revenue.
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When will the cheques be distributed? (Updated January 31, 2006)
Cheque distribution for the first scheduled run started during the second-last week of January and continued over several days. Supplementary cheque runs will begin in March 2006. As a security measure, the government will not announce an exact date for when the rebates will be mailed out.
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How much will it cost to administer?
The estimated cost is about $10 million - less than one per cent of the total program cost.
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Are the rebates subject to deductions by maintenance enforcement, tax debts, or student debts? (Updated January 13, 2006)
Deductions on the rebates will only be made for money owing under Maintenance Enforcement but not other debts. In the case of bankruptcies the rebate will be sent to the trustee as required by the federal government's Bankruptcy and Insolvency Act
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If I am in bankruptcy proceedings will the rebates be sent to me? (added January 13, 2006)
The rebate will be issued to trustees in bankruptcy as required by the federal government's Bankruptcy and Insolvency Act. The trustee has the responsibility to determine whether the amount will be assigned to cover debt or be forwarded to the client.
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Will the rebates result in claw-backs from provincial programs like AISH, Seniors Benefits, student loans or grants?
The rebates will not affect the benefits Albertans receive through provincial assistance programs.
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I moved after filing my 2004 tax return. How do I make sure the government has my address? (updated January 31, 2006)
You can notify the Canada Revenue Agency of a change of address at 1-800-959-8281.
If you informed CRA of an address change and you have not yet received your rebate payment, call the Alberta Resource Rebate enquiries service toll-free at 1-866-209-8903 (English) or 1-866-209-8994 (French) after February 10, 2006, to allow time for Canada Post to return the payment to CRA. If CRA has your new address, your payment wil automatically be mailed to you.
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I haven't filed my 2004 tax return. Is there any way I can still receive the rebate?
You can still receive a rebate as long as you file a 2004 return by December 31, 2006. A copy of the 2004 tax return form is available online at http://www.cra-arc.gc.ca/formspubs/prioryear/t1/2004/alberta-e.html. You will receive a rebate, but it will not arrive in the January 2006 cheque run.
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I didn't work in 2004. Do I still have to file a tax return? (added Janaury 31, 2006)
In order to receive the rebate, individuals who had no income in 2004 must still file an income tax return - they would simply claim zero income.
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I filed my 2004 tax return late but am still eligible for the rebate. When will I get my cheque? (added May 24, 2006)
You can expect your rebate cheque about six to eight weeks after you receive your Notice of Assessment from the Canada Revenue Agency.
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How do I make sure I receive rebates for my children?(Updated December 15, 2005)
Children whose families already receive the monthly Canada Child Tax Benefit will automatically qualify for the Alberta 2005 Resource Rebate.
If you have never registered your children for the Canada Child Tax Benefit, you should do so by completing an application available online at http://www.cra-arc.gc.ca/E/pbg/tf/rc66/README.html
Parents who have not registered their children in time to receive the payment by January will receive a payment for the children at a later date. To avoid delays in processing your application, please include a copy of your child's birth certificate for children one year old and up.
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Where do I send the Child Tax Benefit form?
The completed forms should be sent to:
Winnipeg Tax Centre
66 Stapon Road
Winnipeg, MB R3C 3M2
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If a couple is divorced, who will receive the rebates for the children?
Children's rebates will be paid to their primary caregiver for the month of January 2006.
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If children are in foster homes, custody care, or otherwise in the care of the province, who receives the rebates for the children? (updated February 1, 2006)
Resource rebates for children in the care of the province will be transferred to Alberta Children's Services, which has the responsibility of working with the children to ensure the money is used appropriately for the child's benefit.
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If children are in the care of other relatives but not in the care of the province, who receives the rebates for the children? (updated February 13, 2006)
Rebates for children living with relatives or others, but not under the care of the province, will be sent to the person listed as the primary caregiver for the purposes of the Canada Child Tax Benefit.
Children who are not attached to a primary caregiver may need to apply for the rebate. An application can be found online (pdf, opens in a new window).
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How do parents of children born after September 1, 2005 receive a rebate for that child?
Parents of children born late in the year will receive a delayed payment for that child as long as they have registered for the Canada Child Tax Benefit.
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My child turned 18 in December 2005. I did not receive his $400 payment on my cheque. Doesn't he qualify for the rebate? (added January 31, 2006)
If your child was a resident of Alberta on September 1, 2005, that child does qualify for the rebate. Children who turned 18 anytime in 2005 will have to file their own 2004 income tax return to receive their rebate. Once their return has been processed, they will automatically qualify for the rebate and will receive it during one of the supplementary cheque runs, scheduled to begin in March 2006.
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I am 17 years old and I live on my own. How do I get my rebate? (updated February 13, 2006)
Minors who are neither attached to a primary caregiver nor under the care of the province will need to apply for the rebate. An application can be found online (pdf, opens in a new window).
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Will Alberta students studying outside the province receive rebates?
Alberta students studying in another province are still eligible for the rebate program, provided they filed a 2004 tax return as Alberta residents. They may need to contact the Canada Revenue Agency at 1-800-959-8281 in order to receive a rebate.
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Will students from other provinces studying in Alberta receive the cheques?
Out-of-province students studying in Alberta who filed 2004 returns in their home province will not be considered Alberta residents.
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Will recent immigrants to Alberta from outside of Canada receive rebates? (updated January 31, 2006)
Immigrants who filed a 2004 Canadian tax return will see rebates. Immigrants who are Permanent Residents but were not able to file a 2004 tax return will receive a rebate so long as they were resident in Alberta on September 1, 2005. These people must file a 2005 tax return. They will then receive their rebate cheques in fall 2006.
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Are Albertans who were away temporarily from the province eligible for the rebate? (updated February 13, 2006)
Albertans who were temporarily out of the province on September 1, 2005 might be eligible for the rebate and will need to apply for it. An application can be found online (pdf, opens in a new window).
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How will the homeless receive their cheques?
We will be working with inner city agencies to determine how to best distribute the rebate to people with no fixed address.
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My family member passed away in 2005, does he still qualify for the rebate? (added January 31, 2006)
Individuals who passed away in 2005 still qualify for the rebate, provided they filed their 2004 income tax return and were resident in Alberta at the time of their death. Rebates for these individuals will be made out to their estate and should be handled by the individual's executor/administrator.
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