On March 4, 2021, CRA updated their website to remind taxpayers that they may be eligible to access the 2020 COVID-19 bumps to the GST Credit and the Canada child benefit if they do catch-up filings. The site notes:
If you didn’t file your 2018 tax return, you didn’t receive the one-time increase to the CCB payment in May 2020. But it’s not too late! If you are late in filing your 2018 tax return, we encourage you to file as soon as possible. You may be eligible for retroactive benefits and credit payments. The only way to get your benefits and credits, including the one-time increase to the CCB payment, is by filing your 2018 tax return.
If you didn’t file your 2018 tax return, you didn’t receive the one-time additional GST/HST credit payment in April 2020. But it’s not too late! If you are late in filing your 2018 tax return, we encourage you to file as soon as possible. You may be eligible for retroactive benefits and credit payments. The only way to get your benefits and credits, including the one-time additional GST/HST credit payment, is by filing your 2018 tax return.