Family Allowances

(CCTB)

The CCTB is administered by the Canada Customs and Revenue Agency. It is paid to families with low or modest income to help them meet the needs of their children under 18 years of age. The CCTB consists of the basic benefit and the National Child Benefit Supplement (NCBS), and may also include the new Child Disability Benefit (CDB).

The following amounts are those in force as of July 2009 (based on the income declared on line 236 of the 2008 federal income tax return less the Universal Child Care Benefit (UCCB), which you declared on line 117 of your income tax return).

Basic benefit:

  •  Basic amount per child: $111.66 per month for each child under 18 years of age

  • Supplement for a 3rd child and following children: $7.75 per month

The income limit beyond which the benefit is reduced is $40,726. There will be a reduction of 2% of the net family income over $40,726 for families with a single child and of 4% for families with 2 children or more.

The National Child Benefit Supplement (NCBS):

  • for the first child: $173.00 per month minus 12.2% of the net family income over $23,710 

  • for the second child: $153.08 per month minus 23% of the net family income over $23,710

  • for each additional child: $145.58 per month, and the total will be reduced by 33.3% of the net family income over $23,710

The basic benefit and the NCBS are then added and paid in 12 monthly instalments beginning in July and ending in June of the following year. With the first instalment, a notice of determination is sent to the recipients.

Child Disability Benefit (CDB)

The CDB is a non-taxable supplement to the Canada Child Tax Benefit of up to $204.58 per month. Only children with a severe and prolonged mental or physical impairment, as specified in Form T2201, “Disability Tax Credit Certificate”, are eligible to receive the CDB. To apply for the CDB for your child, Form T2201 must be completed by a health care professionnal and submitted to the Canada Customs and Revenue Agency.

Universal Child Care Benefit (UCCB)

The UCCB is a $100 a month supplement paid for each child under 6 years of age, regardless of the family’s net income. The payment is taxable and is paid separately from the NCBS.

Canada Child Tax Benefit

Reference table in force from
July 2009 to June 2010*

Net Family Income ($)

One Child

($/month)

Two Children

($/month)

Three Children

($/month)

23,710

and less

284.66

549.41

814.47

25,000

271.55

524.69

778.61

30,000

220.71

428.85

639.86

40,000

111.66

237.19

362.36

50,000

96.21

192.42

311.83

60,000

79.54

159.08

278.50

70,000

62.87

125.75

245.17

80,000

46.21

92.42

211.83

90,000

29.54

59.08

178.50

100,000

12.87

25.75

145.17

* These amounts are given only for reference purposes and do not include the UCCB or the CDB.

The portal “My Account” offers the possibility to apply on line for the the Canada Child Tax Benefit (CCTB). including similar credits and provincial/territorial benefits. the Universal Child Care Benefit (UCCB) and to register children for the harmonized goods and services tax credit (GST/HST).

Additional Information

In Canada. toll-free: 1-800-387-1194

Service for the deaf and hearing impaired (TDD. teleprinter): 1-800-665-0354

Web site: http://www.cra-arc.gc.ca/bnfts/menu-eng.html

Benefits calculator: http://www.cra-arc.gc.ca/bnfts/clcltr/menu-eng.html

My Account: http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/myccnt/menu-eng.html

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