Canada Child Benefit (CCB) 2025

2024-2025 CCB Maximum Amounts

For the July 2024 to June 2025 benefit year (based on your 2023 tax return):

Eligibility Requirements

To receive CCB, you must meet all of the following criteria:

• Live with a child under 18 – the child must reside with you
• Be primarily responsible – for the child's care and upbringing
• Be a Canadian resident – for tax purposes
• Status requirement: 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"?

CRA considers the primarily responsible person to be the one who:

• Supervises – daily activities and the child's needs
• Arranges childcare – when necessary
• Participates – in educational and recreational activities
• Attends – to health needs and medical appointments

How CCB Is Calculated

CCB is income-tested, meaning your payment decreases as your family income increases. The reduction is gradual and based on your adjusted family net income (AFNI).

Income Thresholds (2024-2025)

Example Calculation

Child Disability Benefit (CDB)

If your child is approved for the Disability Tax Credit (DTC), you may receive additional support:

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

Payment Schedule

CCB is paid monthly, usually on the 20th of each month:

• Benefit year: July to June (e.g., July 2024 to June 2025)
• Based on: Previous year's tax return
• Small payments: If under $20/year, paid as annual lump sum in July

2025 CCB Payment Dates

How to Apply for CCB

New Baby

• Easiest way: Register at birth through provincial birth registration
• Alternative: Use Form RC66 (Canada Child Benefits Application)
• Deadline: Apply within 11 months of birth for retroactive payments

New to Canada

• 18-month wait: For temporary residents without status
• Apply immediately: If you're a permanent resident, citizen, or protected person
• Required: Use Form RC66 with supporting documents

Custody Changes

• Notify CRA immediately – of any custody changes
• Shared custody: Both parents may receive CCB (see below)

Shared Custody Situations

When parents share custody relatively equally (40-60% split):

• Each parent receives 50% – of the CCB amount they would otherwise receive
• Separate calculations – each amount based on that parent's family income
• Both must file: Both parents must file tax returns
• CRA determines: Shared custody status based on actual living arrangements

Income Definition for CCB

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

• Your net income – from Line 23600 of your tax return
• Plus spouse's net income – if applicable
• Minus certain adjustments – UCCB, RDSP, split pension income received

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. This makes RRSPs especially valuable for families receiving CCB.

Income Splitting

Spousal RRSP contributions can help balance incomes and potentially increase CCB over time. When the lower-income spouse withdraws in retirement, overall family taxes are reduced.

Self-Employment Deductions

If self-employed, maximize legitimate business deductions to reduce net income. This lowers your AFNI and can increase your CCB payment.

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 the month of their 18th birthday is the last
• Child no longer lives with you – custody changes
• Child or parent dies – CRA must be notified
• Parent no longer a Canadian resident – for tax purposes

Provincial Child Benefits

Many provinces add their own child benefits on top of the federal CCB:

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

Provincial benefits are typically combined with CCB payments and paid together.

Common CCB Questions

Is CCB taxable?

No. CCB is completely tax-free and not reported as income on your tax return.

Can two people claim for the same child?

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

What if my income changes mid-year?

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