Canada Child Tax Benefit (CCTB)

The CCTB is a non-taxable monthly benefit paid to low- and middle-income families24 to help them pay for the needs of their children who are 17 years or younger. To qualify, a taxpayer has to be the father or mother of the child, live with him/her and be the person primarily responsible for his/her care and education.

The CCTB is paid over a 12-month period from July of a particular year to June of the following year. It’s calculated based on the information in both parents’ tax returns for the preceding year. Accordingly, it’s important for each parent to file a tax return, even if one of them has no income. Payments cease automatically the month following the child’s 18th birthday.

Families who receive the National Child Benefit Supplement in connection with the CCTB may also be entitled to an initial Canada Learning Bond of $500 plus a $100 supplement each year until the child turns 15 years of age (cumulative maximum of $2,000). The bond will be paid into a Registered Education Savings Plan (see topic 110).

A supplement to the CCTB is paid in respect of children who qualify for the disability tax credit.

24 The CCTB is reduced when family net income (excluding the UCCB and income from an RDSP) exceeds $44,701. Families whose net income is equal or less than $44,701 receive the National Child Benefit Supplement (reduced when net family income exceeds $26,021).