Individuals and families who receive social assistance benefits will also be eligible for financial support through refundable tax credits, child benefits for households with children, and, where applicable, additional social assistance payments. Some of these benefits and credits are indexed to inflation while others are not. Inflation indexing is important as it protects the value of benefits and credits from being eroded by increasing costs of living. 

Table A4 and the summary sections below indicate which provincial and territorial benefits and credits were indexed to inflation as of January 2024, insofar as those benefits apply to the example households in Welfare in Canada. Any changes made throughout the calendar year are noted. Other benefits and credits that may be indexed are not included. Pertinent additional information is in the footnotes. 

Of the three federal benefits that our example households are eligible for, two – the GST/HST credit and the Canada Child Benefit – are indexed to inflation. The third, the federal Canada Carbon Rebate (received in 2024 by households in Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, and Saskatchewan), is adjusted based on changes to the federal carbon tax. 

Below, we indicate which jurisdictions had indexed their benefits prior to the start of 2024 and which jurisdictions newly indexed benefits in the 2024 calendar year. 

Basic social assistance benefits

As of January 2024:

• Four jurisdictions had indexed their basic social assistance benefits: Alberta, New Brunswick, Quebec (see footnotes in Table A4), and the Yukon. 
• Manitoba had indexed basic needs benefits in the Manitoba Supports for Persons with Disabilities (MSPD) program but not those in the Employment and Income Assistance (EIA) program. However, shelter benefit payments (i.e., Rent Assist, which is also available to other low-income households) in both EIA and MSPD were already indexed. 
• Ontario had indexed basic benefits from the Ontario Disability Support Program but not those from Ontario Works. 
• No jurisdiction newly indexed basic benefits in 2024. Note that in March 2024, however, Nova Scotia announced that it would increase benefits in line with inflation in April and would begin indexing benefits starting in January 2025. The 2024 increase was delivered in July with a retroactive payment back to April.

Additional social assistance benefits

As of January 2024: 

• One jurisdiction had indexed additional social assistance benefits: In Alberta, the Children’s School Expenses benefit – which was received by the couple with two children – was indexed to inflation.
• No jurisdiction newly indexed additional benefits in 2024. Note, however, that Nova Scotia’s Disability Supplement, which was introduced in May, will be indexed along with basic social assistance benefits starting in January 2025.

Provincial or territorial child benefits

As of January 2024: 

• Five jurisdictions had indexed their child benefits: Alberta, Newfoundland and Labrador, Ontario, Quebec (see footnotes in Table A4), and the Yukon.
• No jurisdiction newly indexed child benefits in 2024. 

Note that Prince Edward Island and Saskatchewan did not have child benefit programs in 2024; however, Prince Edward Island announced in 2024 that a new child benefit program was scheduled to start in January 2025. In Manitoba, households that received social assistance were categorically ineligible for Manitoba’s child benefit program. In BC, the child benefit program’s net income threshold was indexed but its benefit amounts were not. 

Provincial or territorial tax credits

As of January 2024: 

• Three jurisdictions had indexed the amount of their provincial or territorial tax credits or benefits: Ontario, Quebec, and Saskatchewan. 
• A new tax credit became available in British Columbia in 2024. The BC Renter’s Credit was not indexed to inflation although its income reduction thresholds were indexed.
• No jurisdiction newly indexed their tax credits in 2024. 

Note that changes to provincial and territorial tax credits related to climate change taxation programs are not typically related to inflation but rather change relative to other considerations, as noted below. 

Table A4: Indexation of Provincial/Territorial Benefits and Credits, as of January 2024

1. This applies to the Children’s School Expenses benefit available to the couple with two children.

2. The amount of the BC Family Benefit is not indexed to inflation, but the net income reduction threshold is indexed. Note that British Columbia provided a monthly BC Family Benefit Bonus between July and December. This enhancement to the BC Family Benefit was intended to help address the impact of rising expenses due to inflation and was provided from July 2024 to June 2025. 

3. The amount of the BC Climate Action Tax Credit is adjusted in step with changes to carbon tax rates.

4. The BC Renter’s Tax Credit was newly introduced for the 2023 tax year. Although the benefit amount is not indexed to inflation, the adjusted income reduction threshold is indexed to inflation.

5. Indexation is based on the March Manitoba CPI of each year and is applied as of July 1. Note that indexation only applies to amounts provided to an unattached single household; amounts for non-disabled spouses and for all children are not indexed.

6. Shelter support for households in private rental accommodation, also known as Rent Assist, is indexed to the median market rent set by the CMHC.

7. The Manitoba Child Benefit was not available to households receiving income assistance in 2024.

8. Social assistance benefits are indexed to the New Brunswick CPI on April 1 each year.

9. The Income Supplement Benefit for families with children and the new Household Supplement of $200 per month per household are not indexed. 

10. Note that Newfoundland and Labrador provides additional benefits to the unattached single with a disability household through a Personal Care Allowance and top-ups for rent and utilities via the Department of Health and Community Services. These are not indexed but assist with the costs of these items.

11. The Newfoundland and Labrador Child Benefit (NLCB) is indexed to the Newfoundland and Labrador CPI and calculated from October to September. Note that the phase-out threshold for the NLCB is not indexed.

12. The Northwest Territories pays actual costs for rent up to 25 per cent over CMHC average rents, using Canadian National Occupancy Standards for bedrooms. The Northwest Territories also pays actual fuel and utilities costs.

13. Note that the Northwest Territories provided a One-Time Additional Benefit in March 2024 to assist with higher food costs due to inflation.

14. The amount of the Northwest Territories Cost of Living Offset is adjusted in step with changes to carbon tax rates.

15. As noted above, Nova Scotia increased benefits in line with inflation in July 2024 with a retroactive payment back to April. In March 2024, the province announced that it would begin annual indexation of benefits to inflation starting in January 2025..

16. Although the School Supplies Supplement received by the couple with two children is not indexed to inflation, the new Disability Supplement received by the unattached single with a disability will be indexed as of January 2025; the initial $300 amount of the supplement was increased in July 2024 by 2.5% (an amount equivalent to inflation) retroactive to its introduction in May 2024 to align with the same increase to other benefits.

17. The majority of Income Support households in Nunavut reside in public housing. Rents and utilities in public housing are heavily subsidized by the territorial government.

18. As of 2024, Prince Edward Island did not have a provincial child benefit program. However, the new Prince Edward Island Child Benefit is scheduled to begin in January 2025.

19. Basic social assistance benefits are indexed to the Quebec CPI excluding alcoholic beverages, tobacco products, and recreational cannabis every January. Note that the Monthly Adjustment, Participation Allowances, and Manpower Training benefits were not indexed..

20. Additional benefits received through social assistance are indexed to the Quebec CPI as above. Shelter benefits received as an additional benefit through Revenu Québec are not indexed.

21. Family Allowance benefits and the Single Parent Supplement are indexed to the Quebec CPI as above; however, the School Supplies Supplement is not indexed.

22. Note that Saskatchewan pays for actual utilities costs for the household receiving benefits from the Saskatchewan Assured Income for Disability (SAID) program, in addition to the SAID Living Income Benefit.

23. Saskatchewan did not have a provincial child benefit program in 2024. Within its social assistance programs, Saskatchewan provides a Children’s Basic Benefit for residents of the Northern Administrative District and for families that are not eligible for the Canada Child Benefit; this benefit is not indexed.

24. The Saskatchewan Low Income Tax Credit (SLITC) is indexed to the national CPI.

25. Basic social assistance benefits are indexed to the Whitehorse CPI in November of every year.

26. The amount of the Yukon Carbon Price Rebate varies with the amount of federal levies collected on fuel use in the territory.