Canadian benefit changes in 2027

What changed

The CRA plans to show a pre-filled return in My Account. You could review, correct, and consent or decline before the CRA files on your behalf. This is separate from SimpleFile and from the proposed fall 2026 deemed-filing pilot (which requires Royal Assent).

Who is affected

Lower-income individuals with a simple tax situation whom the CRA identifies as eligible. Budget materials reference about one million people in the first wave.

Why it matters

Missing a filing invitation does not pause your obligation to file. Pre-filled returns are meant to reduce friction, not replace other CRA filing paths.

Your next step

If you are not invited, file through SimpleFile (digital, phone, or paper where eligible), certified tax software, or a community clinic. Keep benefits current by filing on time even without a pre-filled offer.

What changed

A one-time $150 lump-sum supplemental amount per qualifying DTC certificate. Regulations set the amount at $150. It is not a monthly benefit increase. New approvals from March 2027 onward generally receive it with the first allocation payment.

Who is affected

CDB recipients who became eligible from July 2026 onward, and people re-certified for the Disability Tax Credit while still entitled to CDB. Phase 1 (September 2026) covered earlier recipients.

Why it matters

The supplemental is easy to confuse with a monthly CDB increase. It is a separate one-time payment tied to certificate timing.

Your next step

No application is required. Confirm your DTC and CDB status, watch for the lump-sum deposit, and keep tax filing current for ongoing monthly CDB amounts.

What changed

Spring Economic Update 2026 and draft legislation propose letting podiatrists certify walking impairments and broadening physiotherapist, occupational therapist, and speech-language pathologist roles. This is not yet enacted.

Who is affected

People applying for the Disability Tax Credit whose impairments could be certified by an expanded practitioner list, if legislation passes.

Why it matters

DTC certification gates RDSP, CDB, and many provincial credits. A wider practitioner list could shorten wait times if it becomes law.

Your next step

Until rules are law, use current T2201 requirements and a practitioner already recognized for your impairment type. Track CRA updates before relying on new certifiers.

What changed

RC4460 says the ability for a qualifying family member to open a plan under these rules applies as of June 29, 2012 and ends on December 31, 2026. A spouse or common-law partner who is living apart because of a breakdown in the relationship is not eligible. The rule cannot be used if the person already has an RDSP, aside from a narrow successor-holder exception, or if a qualifying person is already legally authorized to act.

Who is affected

An adult whose capacity to enter a contract is in doubt, and a qualifying family member who could open an RDSP for them. CRA guide RC4460 defines that family member as a parent, a blood or adopted brother or sister, or a spouse or common-law partner.

Why it matters

After December 31, 2026, a family member may not be able to open a new RDSP this way. The guide does not say that a plan already opened will close on that date.

Your next step

If capacity is in doubt and no plan is open, talk with a participating financial institution before December 31, 2026. RC4460 lists 1-800-959-8281 for the Disability Tax Credit form (T2201). That number is for the DTC, not a separate RDSP line.

Who is affected

Employees and employers paying EI premiums, and EI claimants whose benefits are calculated from insurable earnings.

Why it matters

The premium cap changes what is deducted while you are working. A weekly benefit ceiling for 2027 is not on the page that states the 2026 maximum of $729.

Your next step

If you lose work in 2027, check insurable hours and whether temporary EI measures still apply to your claim start date. For the weekly amount, use the Service Canada benefit-amount page.

What changed

Quarterly CGEB payments continue in the July 2026 to June 2027 benefit year, including January and April 2027. The 25% increase from July 2026 remains for five years (2026 to 2031). This is not the June 2025 one-time GST top-up.

Who is affected

Low- and modest-income individuals and families who file taxes and qualify for the benefit (formerly GST/HST credit).

Why it matters

CGEB replaces the GST/HST credit name but keeps quarterly deposits for modest-income filers who stay current on taxes.

Your next step

File your 2025 tax return if you have not already. Check My Account for payment dates and amounts.

Who is affected

AISH clients who transitioned to the Alberta Disability Assistance Program (ADAP) in July 2026. Excludes clients on a modified living allowance.

Why it matters

The transition top-up ends on a fixed date. Households need a 2028 plan before cash drops.

Your next step

Plan for 2028 cash flow. You may remain on ADAP or apply for AISH reassessment. Alberta covers one Disability Medical Report for eligible former AISH clients who choose reassessment.