Canada child tax ben­e­fit

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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

for

July 2015

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.

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