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Child Tax Benefits

Introduction

The Canada Child Tax Benefit (CCTB) is an income-tested benefit paid monthly to help families with the cost of raising children under 18 years of age. Most families are eligible for the CCTB, and it is non-taxable. The CCTB may include the National Child Benefit Supplement and the Child Disability Benefit.

Although the CCTB is paid for by both the federal and provincial governments, you only need to apply to the CCTB to receive all of the benefits that you qualify for. However, there are additional forms that you and a doctor must complete to qualify for the Child Disability Benefit.

  • To receive the CCTB you must meet all of the following conditions:
    • The child must be under 18 years of age.
    • You must be the person mainly in charge of the care and upbringing of the child.
    • The child must live with you
      • In situations where a child resides with two different individuals on a nearly equal basis, and both of these individuals share equally in the child's care and upbringing, there is a "shared eligibility" rule.
    • You must be a resident of Canada for tax purposes.
    • You or your spouse or common-law partner must be:
      • a Canadian citizen, or
      • a permanent resident, or
      • a protected person, or
      • a temporary resident who has lived in Canada during the previous 18 months.
  • In Ontario you must apply for the CCTB. You can get the necessary forms and apply online, or mail the application to a Canada Revenue Agency Tax Office or Tax Centre.
  • You should apply for the CCTB as soon as possible after:
    • your child is born, or
    • a child starts to live with you, or
    • you become a resident of Canada.
  • The value of the CCTB you receive is based on your family's reported net income and the number of children in your care.
  • You may still qualify for the CCTB even if you think your family's net income is too high. Your claim is based on your family's net income for the previous year.

Learn more

  1. Decide if your legal problem relates to the Canadian Child Tax Benefit (CCTB).
  2. Read Frequently Asked Questions (FAQs) to learn more about the CCTB.
  3. Follow the Steps for instructions on how to qualify and apply for the CCTB.
  4. Review the Resources to find new and in-depth legal information about the CCTB.
  5. See the Links for news and other helpful websites.

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DisclaimerLast updated 07/30/2009