If you were confined to a prison (a federal penitentiary) or a similar institution for 90 days or more during year, you won’t be able to receive certain benefits such as the GST/HST credit and working income tax benefit (WITB).
If you spent more than six months in a prison or a similar institution during the year, in addition to the GST/HST credit and WITB, you won’t be able to claim any of the following:
- Old Age Security (OAS) (if you’re incarcerated for two years or more)
- Provincial tax credits such as the British Columbia Sales Tax Credit or Ontario Property and Sales Tax Credit or
- Any of the Québec tax credits related to work premium
Remember that while you’re confined to a prison, jail, or another similar institution, you also lose your entitlement to Employment Insurance (EI) or the Solidarity Tax Credit (for Québec residents).
Note: A similar institution can be:
- A jail or provincial penitentiary
- A psychiatric institution (if you were sent to one as part of your prison sentence)
- Confinement to a certain residence such as in the case of a house arrest/halfway house, home detention, or electronic monitoring
Where can I learn more?
- Line 453 - Working income tax benefit (WITB)(CRA website)
- Changes to Employment Insurance for individuals confined to a jail, penitentiary or other similar institution (Service Canada website)
- BC Sales Tax Credit (British Columbia government website)
- Line 456 – Tax Credits Respecting the Work Premium (Revenu Québec website)
- Property and Sales Tax Credits (Ontario Ministry of Finance website)