Under the current tax credit system — which universal credit will replace — eligibility can be judged annually, generally using the same records that are produced for a tax return. (politics.co.uk)
In addition, the charity warned that administration of the child tax credit system must improve «dramatically» for any changes to make a real difference. (politics.co.uk)
The provinces are free to either follow the federal tax credit system or introduce tax credits that are unique to the particular province. (taxplanningguide.ca)