IDEAS home Printed from https://ideas.repec.org/a/ctf/journl/v70y2022i3p615-626.html
   My bibliography  Save this article

Policy Forum: Does Non-Filing Hinder Access to the Canada Learning Bond for Low-Income Families?

Author

Listed:
  • Jennifer Robson

    (Carleton University, Ottawa)

Abstract

Since the Canada learning bond (CLB) launched in 2005, 1.6 million children have ever received a CLB payment; these are from among the 3.8 million children who have ever been officially eligible. Starting in 2022, hundreds of thousands of CLB-eligible children will become adults able to make an independent claim for a retroactive benefit payment. While these adults will have formed their own core fiscal unit, eligible for other transfers tied to their own taxfiling, their access to the CLB will be determined by a core fiscal unit that they have left. This arrangement pushes at the boundaries of Canada's tax and transfer system, which generally assumes coordination within a core fiscal unit, where a fiscal unit refers to family grouping used by the Canada Revenue Agency to asses taxes and transfers. Extant data suggest that taxfiling may be an administrative obstacle for a non-trivial share of children and young adults, but it has not yet received much attention from policy makers. In this article, I discuss options for policy change that might improve access to the CLB by reducing reliance on annual filing to assess income for both adult claimants and current minors eligible for the program.

Suggested Citation

  • Jennifer Robson, 2022. "Policy Forum: Does Non-Filing Hinder Access to the Canada Learning Bond for Low-Income Families?," Canadian Tax Journal, Canadian Tax Foundation, vol. 70(3), pages 615-626.
    • Handle: RePEc:ctf:journl:v:70:y:2022:i:3:p:615-626
    DOI: https://doi.org/10.32721/ctj.2022.70.3.pf.robson
    as

    Download full text from publisher

    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2022CTJ3.aspx
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.32721/ctj.2022.70.3.pf.robson?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ctf:journl:v:70:y:2022:i:3:p:615-626. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jim Lyons (email available below). General contact details of provider: https://www.ctf.ca/EN .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.