Last week, the government began sending out one-time supplementary goods and services tax/harmonized sales tax (GST/HST) payments as part of its COVID-19 pandemic relief plan. This measure will provide some extra support to lower- and middle-income Canadians, some of whom may not qualify for the $2,000 monthly Canada Emergency Response Benefit because they are students, seniors or otherwise didn’t meet the requirement to have at least $5,000 of (self-)employment income in either 2019 or in the 12 months prior to the date of application.

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