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Below are some documents I've used to teach some basic tax concepts. Please consult an accountant before implementing any plans based on this information.

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World Income - CRA Verification

Even if an individual is a new immigrant to Canada, they may be entitled to low-income benefits, such as the Ontario Trillium Benefit (OTB),  Canada Carbon Rebate (CCR), or GST/HST Rebate.

However, as is CRA's right (and obligation), they may request income verification from the taxpayer. I have seen many taxpayers do things they should not do, including:

1) Ignore the mail. This will result in benefits ceasing to be paid.

2) Panic, and think CRA is auditing and that their tax return has been done incorrectly. This is not the case. This is a simple verification item, and can be settled with common sense and clear communication.

The taxpayer should do the following to restore their benefits.

1) Complete form RC151. This essentially details the taxpayer's world income for the period before entry into Canada. NOTE: The form requests for information NOT already provided on a tax-return. If it has been provided on the tax return, do not include it.

2) Send a copy of the RC151 to the CRA with a cover letter asking to restore benefits. An example document is provided below.

3) Wait. CRA Benefits division will respond... eventually. In my experience I've sent in a document around November and gotten a response in February.

Note that even though the review letter often says that the taxpayer has 30 days to respond, it also says that if further information is provided that they will consider and assess your situation. Even if you're past the 30 days, CRA will often use its discretion and allow the payment of benefits anyways.