Canada Child Tax Benefit (CCTB)

What is the Canada Child Tax Benefit?

The Canada Child Tax Benefit (CCTB) is a non-taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age.

The CCTB may include the Child Disability Benefit (CDB), a monthly benefit providing financial assistance for qualified families caring for children with severe and prolonged mental or physical impairments.

Also, included with the CCTB is the National Child Benefit Supplement (NCBS), a monthly benefit for low-income families with children. The NCBS is the Government of Canada's contribution to the National Child Benefit, a joint initiative of federal, provincial, and territorial governments, and First Nations.

What is the National Child Benefit?

The National Child Benefit (NCB) is a joint initiative of the federal, provincial, and territorial governments, and First Nations. This initiative:

• helps prevent and reduce the depth of child poverty;
• ensures that families will always be better off as a result of parents working; and
• reduces overlap and duplication of government programs and services.

What is meant by "adjusted family net income"?

Family net income is one of the factors used in the calculation of your CCTB entitlement. Family net income is your net income at Line 236 of the tax return. If you have a spouse or common-law partner, their net income from their tax return is added to your net income to determine your family net income.

In order to maximize the benefits payable to low and modest income earners, the family net income is "adjusted" to exclude the Universal Child Care Benefit (UCCB) you receive. However, any UCCB amount you have to repay will be included as part of your adjusted family net income.

Can I get the Canada Child Tax Benefit?

To get the CCTB, you must meet all the following conditions:

• you must live with the child, and the child must be under the age of 18;
• you must be the person who is primarily responsible for the care and upbringing of the child;
• This means you are responsible for such things as supervising the child's daily activities and needs, making sure the child's medical needs are met, and arranging for child care when necessary. If there is a female parent who lives with the child, we usually consider her to be this person. However, it could be the father, a grandparent, or a guardian.
• you must be a resident of Canada; and
• you or your spouse or common-law partner must be a Canadian citizen, a permanent resident, a protected person, or a temporary resident who has lived in Canada for the previous 18 months.

When do I apply for the Canada Child Tax Benefit?

Generally, you should apply for the CCTB as soon as possible after:

• your child is born;
• a child starts to live with you; or
• you become a resident of Canada.
• Even if you feel you will not qualify for the CCTB because your family net income