Are You Eligible for the Canada Child Tax Benefit (CCTB)?

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

You are eligible to receive the CCTB if you meet ALL of the following conditions:

  • Your child must be under 18 years old

  • You must live with the child

  • You must be the primary responsible person for the care and upbringing of the child.  If the child does not reside with you all the time, you are still eligible under the shared eligibility condition

  • You must be a resident of Canada

  • You or your spouse or common-law partner must be a Canadian citizen.


You should apply for the CCTB as soon as possible after:

  • Your child is born

  • A child starts to live with you

  • You or your spouse or common-law partner meet the eligibility conditions mentioned above.


Here are a few more important points to remember about the CCTB:

  • The person who is primarily responsible for the care and upbringing of the child should apply for the CCTB.  If both male and female parents live in the same house with the child, the female parent is considered to be the primarily responsible for the child.  However, if the male parent is primarily responsible, he can apply if he attaches a signed note from the female parent stating that the male parent is primarily responsible for the child.

  • If you are eligible for the CCTB, you should still apply even if you think you will not be entitled to receive it based on your current adjusted family net income.  The CRA recalculates your entitlement every July based on your adjusted family net income for the previous year.  This information is also used by the CRA to determine if you are eligible for other federal, provincial and territorial programs.

  • You can apply for this benefit by using the Apply for child benefits online service on My Account at www.cra.gc.ca/myaccount or by completing Form RC66, Canada Child Benefits Application.


Reference:  CRA website, www.cra-arc.gc.ca

 
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Tax Facts and Numbers 2011
Taxpayer Relief Provisions

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