The updated guidance reflects:
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The extension of the Group B tax-free threshold to apply to benefits received by a person from certain relatives of their foster parent or from other individuals fostered by the same foster parent. (section 1.2.3);
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an individual’s obligation to file a CAT return when they are in receipt of certain interest-free loans (section 1.2.7).
The updated manual also includes an example of the CAT aggregation rules.