Canada child tax benefit
The Canada child tax benefit (CCTB) is a tax-free monthly payment made to eligible families to help them with the cost of raising children under 18 years of age. The CCTB may include the: • national child benefit supplement • child disability benefit • related provincial and territorial programs
The Canada Revenue Agency uses information from your income tax and benefit return to calculate your CCTB payments. To get your benefits, you have to file your return on time every year, even if you did not have income in the year. If you have a spouse or common-law partner, they also have to file a return every year.
Benefits are paid over a 12-month period from July of one year to June of the next year. Your benefit payments will be recalculated every July based on information from your income tax and benefit return from the previous year.
Your Canada child tax benefit (CCTB) payments are calculated for the period of July of one year to June of the next year using the following information: • the number of children who live with you • the ages of your children • the province or territory you live in • your adjusted family net income • your child’s eligibility for the child disability benefit
We recalculate your payment every July based on your adjusted family net income from the previous year. Your net income is the amount from line 236 of your income tax and benefit return. Your family net income is your net income plus the net income of your spouse or common-law partner, if you have one.
To make sure that people with low and modest incomes get the most benefits they can, we “adjust” your family net income so that we don’t count any universal child care benefit (UCCB) and registered disability savings plan (RDSP) payments you receive. However, if you have to repay any UCCB and RDSP amounts, we will include them as part of your adjusted family net income.
Your marital status affects how your benefits are calculated. If your marital status changes, you need to tell us before the end of the month after the month your status changed. For example, if your marital status changed in August, tell us about the change by the end of September.
To estimate the amount of CCTB you might be entitled to, as well as any benefit from CCTBrelated provincial or territorial programs and other benefits, use the child and family benefits calculator. Calculations are based on the information you enter in the calculator fields.
Basic benefit June 2016
The basic CCTB benefit you get, except in Alberta, is $1,471 ($122.58 per month) for each child under 18 years of age. You get an
to extra $103 ($8.58 per month) for your third child and each additional child.
We start to reduce the amount of CCTB you get if your family net income is more than $44,701. If you have one or two children, you stop getting the CCTB when your family income reaches $118,251. If you have three or more children, you stop getting the CCTB when your family income reaches $157,601.
The Alberta government’s basic benefit varies depending on the age of the children: • $1,357 ($113.08 per month) for children under 7 • $1,449 ($120.75 per month) for children 7 to 11 • $1,621 ($135.08 per month) for children 12 to 15 • $1,718 ($143.16 per month) for children 16 or 17
The national child benefit supplement (NCBS) is for low-income families with children. You get the maximum amount if your family net income is less than $26,021. • One child: $2,279 per year for one child ($189.91 per month) • Two children: $2,279 for the first child plus $2,016 per year for the second child ($357.91 per month) • Three or more children: $2,279 for the first child plus $2,016 for the second child plus $1,918 per year for the third and each additional child ($517.75 per month)
We start to reduce the amount of NCBS you get when your family net income is more than $26,021.
If you are on social assistance, the NCBS can affect the amount of your social assistance payments. Many provinces and territories consider the NCBS as income and will adjust your basic social assistance by the amount of NCBS you receive.