On February 27, 2018, Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government’s third budget, Equality + Growth = A Strong Middle Class (“Budget 2018”). Since 2016, foreign-born Indigenous peoples having status under the Indian Act who are legally residing in Canada, but are neither Canadian citizens nor permanent residents, qualify for the Canada Child Benefit. Budget 2018 proposes to amend the eligibility requirements of the previous benefit systems (Canada Child Tax Benefit, the National Child Benefit supplement and the Universal Child Care Benefit) on a retroactive basis to January 1, 2005 to make such persons eligible for these tax benefits where all other eligibility requirements are met.