Canada Child Benefit (CCB): Complete Guide

2024-2025 Maximum Amounts

For the July 2024 to June 2025 benefit year:

• Under 6 years: Up to $7,787 per year ($648.91/month)
• 6 to 17 years: Up to $6,570 per year ($547.50/month)
• Child Disability Benefit: Additional $3,173 per year ($264.41/month)

Eligibility Requirements

To receive CCB, you must:

• Live with a child under 18
• Be primarily responsible for the child's care and upbringing
• Be a Canadian resident for tax purposes
• You or your spouse must be a Canadian citizen, permanent resident, protected person, or temporary resident who lived in Canada for at least 18 months

Who Is "Primarily Responsible"?

The person who:

• Supervises daily activities and needs
• Makes arrangements for childcare when necessary
• Participates in educational and recreational activities
• Attends to health needs and medical appointments

How CCB Is Calculated

Income Thresholds (2024-2025)

Example Calculation

Family with 2 children (ages 4 and 8), income $60,000:

• Maximum benefit: $7,787 + $6,570 = $14,357
• Income over $36,502: $23,498
• Reduction (13.5% for 2 children): $23,498 × 13.5% = $3,172
• Annual CCB: $14,357 - $3,172 = $11,185
• Monthly payment: ~$932

Child Disability Benefit (CDB)

If your child is approved for the Disability Tax Credit (DTC):

• Additional $3,173 per year per eligible child
• Also income-tested but with separate calculation
• Apply for DTC first with Form T2201
• CDB is added automatically once DTC is approved

Payment Schedule

CCB is paid monthly, usually on the 20th:

• Payments cover July to June (benefit year)
• Based on previous year's tax return
• If payment is under $20/year, paid as annual lump sum in July

2024 Payment Dates

January 19, February 20, March 20, April 19, May 17, June 20, July 19, August 20, September 20, October 18, November 20, December 13

How to Apply

New Baby

• Register at birth through provincial birth registration
• Or use Form RC66 (Canada Child Benefits Application)
• Apply within 11 months of birth for retroactive payments

New to Canada

• Wait until you've been in Canada for 18 months, OR
• Apply immediately if you're a permanent resident, citizen, or protected person
• Use Form RC66 with required documents

Custody Changes

• Notify CRA immediately of custody changes
• Both parents may receive CCB in shared custody (see below)

Shared Custody

When parents share custody relatively equally:

• Each parent receives 50% of the CCB amount
• Each amount calculated based on that parent's family income
• Both parents must file tax returns
• CRA determines shared custody based on living arrangements

Income Definition

CCB is based on adjusted family net income (AFNI):

• Your net income (Line 23600)
• Plus spouse's net income
• Minus certain adjustments (UCCB, RDSP, split pension income)

Strategies to Maximize CCB

RRSP Contributions

RRSP contributions reduce net income, potentially increasing CCB. The "marginal effective tax rate" can exceed 50% when accounting for CCB phase-out.

Income Splitting

Spousal RRSP contributions can help balance incomes and potentially increase CCB over time.

Self-Employment Deductions

If self-employed, maximize legitimate business deductions to reduce net income.

Keeping CCB Current

• File taxes on time: Late filing can stop payments
• Update marital status: Within 11 months of change
• Report custody changes: Immediately
• Update address: Keep CRA records current
• Register new children: Within 11 months of birth

When CCB Stops

CCB payments end when:

• Child turns 18 (payment for month of 18th birthday)
• Child no longer lives with you
• Child or parent dies
• Parent no longer resident of Canada

Provincial Programs

Many provinces add their own child benefits:

• Ontario: Ontario Child Benefit
• BC: BC Family Benefit
• Alberta: Alberta Child and Family Benefit
• Quebec: Quebec Family Allowance (separate program)

Provincial benefits are typically combined with CCB payments.

Common Questions

Is CCB taxable?

No, CCB is completely tax-free and not reported as income.

Can two people claim for same child?

Only through shared custody arrangement. Otherwise, only the primarily responsible parent receives CCB.

What if my income changes?

CCB is recalculated each July based on previous year's tax return. You can't request adjustment for current-year income changes.