and related federal, provincial, and territorial programs For the period from July 2024 to June 2025 T4114(E) Rev. 24 The Canada Revenue Agency's publications and personalized correspondence are available in braille, large print, e-text, and MP3. For more information, go to Order an alternate format or call 1-800-387-1193 . La version française de ce livret est intitulée Allocation canadienne pour enfants.
Adjusted family net income – your family net income minus any universal child care benefit (UCCB) and registered disability savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid. If you received split income, refer to page 3 of the information sheet for Form T1206, Tax on Split Income.
If you are an individual registered, or entitled to be registered under the Indian Act, do not report the portion of income that qualifies for the tax exemption under section 87 of the Indian Act. For more information, go to Information on the tax exemption under section 87 of the Indian Act.
Common-law partner – a person to whom you are not married, with whom you are living in a conjugal relationship, and to whom one of the following situations apply. They:
Family net income – your net income added to the net income of your spouse or common-law partner, if you have one. Family net income does not include your child's net income.
If you or your spouse or common‑law partner were non‑residents of Canada for part or all of the year, family net income includes your or your spouse’s or common‑law partner’s income from all sources, both inside and outside Canada, for any part of the year that either of you were not residents of Canada. Income from sources outside Canada must be determined in the same way net income is determined in Canada.
Kinship or close relationship programs – programs of the Government of Canada, a provincial or territorial government, or an Indigenous governing body for the care and upbringing, on a temporary basis, of a child in need of protection.
Unlike other foster care arrangements, the child is generally placed in the care of a grandparent, an extended family member, or a close friend without being brought into the legal custody and guardianship of the province or territory. Certain jurisdictions may offer financial assistance to help individuals cover the expenses in caring for the child.
Married – you are legally married to someone.
Primarily responsible for the care and upbringing of a child – you are responsible for such things as supervising the child’s daily activities and needs, making sure the child’s medical needs are met, and arranging for child care when necessary. The CRA usually considers the female parent who lives with the child to be primarily responsible for the care and upbringing of the child.
Separated – you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days and you have not reconciled.
Once you have been separated for 90 days (because of a breakdown in the relationship), the effective day of your separation is the date you started living apart.
You would still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart for reasons such as:
Generally, you are not considered separated if your spouse or common-law partner is incarcerated or does not live in Canada, as long as there is no breakdown in your relationship.
Single – you are single and no other marital status applies to you.
Spouse – the person to whom you are legally married.
The CCB is a non‑taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age. The CCB may include an additional amount for the child disability benefit.
By applying for the CCB, you also register your children for the goods and services tax/harmonized sales tax (GST/HST) credit, the Canada Carbon Rebate (CCR – formerly known as the climate action incentive payment), and any related federal, provincial, and territorial programs administered by the CRA.
To get the CCB, you must meet all of the following conditions:
If the 18 months of continuous residency criteria has not been met or your permit has a remark stating "does not confer status" or "does not confer temporary resident status", your application will only be used to register the child(ren) for the GST/HST credit, the CCR, and other programs administered by the CRA. You will need to re-apply for the CCB once you meet all of the conditions.
Only the person who is primarily responsible for the care and upbringing of the child can apply for the CCB. You can apply even if any of the following situations apply:
The CRA pays children’s special allowances for children under 18 years of age who are being maintained by a government department, agency, institution, or Indigenous governing body (or department or agency authorized or appointed by an Indigenous governing body). You cannot get the CCB for a foster child for any month in which children’s special allowances are payable for that child. For more information on the children’s special allowances, see CSA fact sheet or call 1-800-387-1193 .
If you live with a child whom you care for under a kinship or close relationship program from the government of Canada, a province, territory, or Indigenous governing body, you can still get the CCB for that child, even if you receive financial assistance under that program, as long as no children’s special allowances are payable for that child.
If you want to apply for the CCB, you should do so as soon as any of the following situations happen:
If you are an individual registered, or entitled to be registered under the Indian Act, or you cared for a child under a kinship or close relationship program, you may be eligible for child benefits for prior year(s).
Although regular payments for the Canada child tax benefit, the national child benefit supplement, and the universal child care benefit are no longer being issued after June 2016, you can still request child benefits for prior years, if applicable.
Your application for the CCB is considered late if it includes a period that started more than 11 months ago.
If your application is late, you must attach clear photocopies (including both sides of all pages) of all of the following documents for the entire period requested:
For a complete list of supporting documents, go to Supporting documents.
If you are not a Canadian citizen and are an individual registered, or entitled to be registered under the Indian Act, you must attach proof of registration with Indigenous Services Canada.
For more information, see How to apply.
You share custody of a child if the child lives part of the time with you and the rest of the time with another individual at a different address on a more or less equal basis. The CRA considers you to be in a shared custody situation if the child lives with you 40% to 60% of the time. For example, the child lives with you one week and with the other individual one week, or with you 4 days a week and with the other individual 3 days a week.
When this is the case, both individuals may be considered primarily responsible for the child’s care and upbringing when the child lives with them. Each individual will get 50% of the payment they would have received if the child lived with them 100% of the time.
Due to illness or summer vacation schedules, the split may be 38% to 62% in a particular month.
In situations where you received 100% of the payment because the other shared-custody parent chose not to apply, you may have to repay retroactively 50% of the child benefit payments you received if the other parent applies for them.
If the child lives with you every second weekend (less than 40% of the time), you are not eligible for the child and family benefits for this child.
Each parent must immediately tell the CRA of their new custody situation using one of the following ways:
If you are already eligible and get full benefits for a child, you may also:
All payments will be calculated based on each parent's respective adjusted family net income.
If you are the mother of a newborn, you can use the Automated Benefits Application to apply for your child's benefits.
You can also apply for the CCB by using "Apply for child benefits" in My Account or by sending Form RC66, Canada Child Benefits Application.
You must also fill out and attach to your application Form RC66SCH, Status in Canada and Income Information, if any of the following situations apply. You or your spouse or common-law partner:
You must provide proof of birth for a child if the CRA has not previously paid benefits to anyone for this child.
Proof of birth must include the child's last name, given name, and date of birth. For the most up-to-date instructions and a complete list of supporting documents, go to Supporting documents.
If your documents are in a language other than English or French, the CRA needs a copy of the original documents written in the foreign language with an acceptable English of French translation. For more information, go to Supporting documents.
If you use the Automated Benefits Application to apply for child benefits, proof of birth for your child is securely shared with the CRA.
The Automated Benefits Application service is a quick, easy, and secure way to apply for your child benefits. This service is offered in all provinces and territories (except Nunavut).
If you are the mother of a newborn, all you need to do is:
If you choose to use this service to apply for your child benefits, do not re-apply using My Account or Form RC66 , Canada Child Benefit Application. Re-applying may result in processing your application and a delay in getting your payments.
You and your spouse or common-law partner (if you have one) need a social insurance number (SIN) to apply for the CCB.
For more information or to get an application for a SIN, go to Social Insurance Number or call 1-866-274-6627 . To find the address of the Service Canada centre nearest you, go to Find a Service Canada Office or call 1-800-622-6232 .
If Service Canada will not give you a SIN, you can still apply for the CCB if you meet all of the conditions listed under Eligibility criteria . Attach a note to your Form RC66, Canada Child Benefit Application, explaining why you cannot get a SIN and include a photocopy of one of the following documents:
If your application is not complete, the CRA will ask for the missing information. This will delay the processing of your application.
After the CRA processes your application, you will receive a CCB notice. It will tell you how much you will get and what information we used to calculate the amount.
If you do not meet the eligibility criteria for the CCB, you can re-apply once you meet all of the conditions.
Keep your CCB notice in case you need to refer to it when you contact the CRA. You may also have to provide information from your notice to other federal, provincial, or territorial government departments.
The CRA may send you a letter or questionnaire asking for documents to confirm the information on file is correct and up to date. This is to make sure that you get the right amount of benefits and credits.
It’s important that you reply and send all the information requested as soon as possible so the CRA can do the review quickly and easily. If you do not reply, your child and family benefit and credits payment could stop.
For more information, go to What to do if the Canada Revenue Agency reviews your benefits. If you need help or have any questions, call the telephone number in the letter or 1-800-387-1193 .
For CCB purposes, when a child resides with a female parent in the home, the female parent is usually considered to be primarily responsible for the child and should apply. However, if the child's other parent is primarily responsible, they can apply. They must attach to Form RC66, Canada Child Benefit Application, a signed letter from the female parent that states that the other parent with whom she resides is primarily responsible for all the children in the household. If the child lives with same sex parents, only one parent should apply for all the children in the home.
The female presumption is a legislative requirement and only one payment per household can be issued under the income Tax Act. No matter which parent receives the CCB, the amount will be the same. For more information, see How your benefit is calculated.
If your spouse or common-law partner is a non-resident of Canada during any part of the year, you will have to fill out Form CTB9 , Income of Non-Resident Spouse or Common-Law Partner.
When your spouse immigrates to Canada, they have to send the CRA in writing all of the following information about themselves:
Only one CCB payment is allowed per family each month. If both you and your new spouse or common-law partner were getting separate payments, only one payment will be made based on your new adjusted family net income. No matter which parent receives the CCB, the amount will be the same. Generally, all the children will be moved to the female parent's account. If you continue to get separate payments, one of you will have to repay the amounts you got after your marital status changed.
For more information on how to update your marital status, see If your marital status has changed.
Salim and Iman had a child on August 15, 2024. On September 1, 2024, the couple applied for the CCB by completing Form RC66, Canada Child Benefit Application. Salim, a stay-at-home parent, applied and attached a signed letter from Iman stating that Salim is the parent who is primarily responsible for all the children in their home and should receive the CCB for the family. Without the letter, Iman would receive the CCB for the family.
Akash has sole custody of two children from a previous relationship and receives CCB payments for the children. On October 17, 2024, Akash married Meera and they inform the CRA of their new marital status by using My Account. Because the female parent is usually presumed to be primarily responsible for the children, Meera will start receiving the CCB. However, if Akash continues to be the parent primarily responsible for the children, Meera will need to send the CRA a letter stating that Akash is the parent primarily responsible for all of the children in their home and should continue to receive the CCB for the family.
Bill and Mia both have children from previous relationships. After a year of living together, the couple submitted Form RC65, Marital Status Change, to report their common‑law relationship status on June 15, 2024. Because the female parent is usually presumed to be primarily responsible for the children, Mia will start receiving the CCB for all of the children in the household. If Bill is the parent primarily responsible for all of the children in their home, Mia will need to send the CRA a letter stating that Bill is the parent primarily responsible for all of the children in their household and should receive the CCB for the entire family.
For the payment period of July 2024 to June 2025, the CRA calculates your benefit based on all the following information:
To continue getting the CCB, you and your spouse or common-law partner each have to file tax returns every year, even if you have not received income in the year.
The base year is the year of the tax return from which information is taken to calculate the CCB amount for the payment period. The base year is the calendar year just before the start of the payment period.
The payment period is the 12-month period during which the CCB payments are paid. The payment period runs from July 1 of the year following the base year to June 30 of the next year. For example, CCB payments calculated based on the 2023 tax return will start being issued in July 2024 , which is the beginning of the payment period. For more information, see When your benefit is paid.
The chart below illustrates the link between the base year and the payment period.
Base year (tax return) | Payment period |
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2023 | July 2024 – June 2025 |
2022 | July 2023 – June 2024 |
2021 | July 2022 – June 2023 |
Taylor just received the July 2024 CCB payment. The amount changed considerably compared to the amount received in June. There have not been any changes to the number of eligible children Taylor has. The June and July payments were calculated using two different base years (2022 and 2023). Since Taylor’s adjusted family net income was higher in 2023 than it was in 2022, the July 2024 payment was lower than the June 2024 payment.
You can use the CRA's online calculator to get an estimate of your child benefits at Child and family benefits calculator.
The CCB is calculated as follows.
These amounts start being reduced when the adjusted family net income (AFNI) is over $36,502. The reduction is calculated as follows:
The child disability benefit (CDB) is an additional monthly benefit included in the CCB to provide financial assistance to qualified families caring for children who have a severe and prolonged impairment in physical or mental functions. If you have a child under 18 years of age who is eligible for the disability tax credit (DTC), you are eligible for the CDB.
A child is eligible for the DTC when the CRA has approved Form T2201 , Disability Tax Credit Certificate, for that child. For more information on the DTC, go to Disability tax credit. For more information on the CDB, go to Child disability benefit or call 1-800-387-1193 .
The CDB provides up to $3,322 per year ($276.83 per month) for each child eligible for the DTC. The CDB starts being reduced when the adjusted family net income (AFNI) is greater than $79,087. The reduction is calculated as follows:
If you have already applied for the CCB or previous federal child benefits (such as the Canada child tax benefit) for a child who is eligible for the DTC, the CDB will be calculated automatically for the current and the two previous CCB payment periods. Beyond these payment periods, you have to send a written request to your tax centre.
You are eligible to receive the CCB in the month following the month you become an eligible individual. For more information, see Eligibility criteria.
The CRA generally pays your benefit on the 20th of each month. However, if your monthly amount is less than $20, you will get one lump-sum payment on July 20 , 2024 or at a later date, to cover the entire payment period from July 2024 to June 2025 .
When the 20th falls on a Saturday, a Sunday, or a federal statutory holiday, the payment will be made on the last business day before the 20th.
If you do not receive your payment on the scheduled day, wait 5 business days before calling 1-800-387-1193 .
You can view your benefit payment dates and amounts in My Account.
The CRA will recalculate your benefit when one of the following situations applies and, if applicable, send you a CCB notice:
If a recalculation shows that you received too much CCB, the CRA will send you a notice to tell you of the amount due. The CRA may keep all or a part of future CCB payments, income tax refunds, or GST/HST credits until the amount you owe is repaid. This may also apply to the other federal, provincial, and territorial programs that the CRA administers.
For more information on how to make a payment, go to Payments and debt collection.
The CRA administers the following provincial and territorial child benefit and credit programs:
You do not need to apply to a province or a territory to get payments for these programs. The CRA uses the information from your Canada child benefit application to determine your eligibility for these programs. If you are eligible, the amount of your payments will be calculated based on information from the tax returns that you and your spouse or common-law partner file.
If you share the custody of a child, you will get 50% of the provincial or territorial payment that you would have received if the child lived with you all of the time.
If you use the direct deposit service for your CCB payments, the CRA will deposit your provincial and territorial payments into the same account.
The “earned income” and “working income” used to calculate certain provincial and territorial benefits include income from employment, self-employment, training allowances, scholarships (if taxable), research grants, and disability payments received under the Canada Pension Plan and the Quebec Pension Plan.
This benefit is a non-taxable amount paid to families that have children under 18 years of age. The quarterly amounts are issued in August 2024 , November 2024 , February 2025, and May 2025 .
The benefit includes both a base component and a working component, with combined benefits to a maximum of $5,656.
The maximum base component ranges from $1,469 to $3,674 depending on the number of children. You may be entitled to:
The base component of the benefit is reduced if your adjusted family net income is more than $27,024.
Families may be eligible for the working component once their family employment income exceeds $2,760. The maximum working component will range from $752 to $1,982 depending on the number of children. You may be entitled to:
The working component of the benefit is reduced once your adjusted family net income is more than $45,285.
This program is fully funded by the Province of Alberta.
The BC family benefit is a non-taxable amount paid monthly to qualifying families with children under 18 years of age. The amounts are combined with the CCB into a single monthly payment.
For the 2023 base year, the BC family benefit payment period is from July 2024 to June 2025. Beginning in July 2024, eligible families will receive a BC family benefit bonus with their monthly BC family benefit payment. The bonus will be included in the monthly BC family benefit payment.
You may be entitled to a maximum annual benefit (including the BC family benefit bonus) of:
If the adjusted family net income is between $35,902 and $114,887, you may receive a reduced amount of at least:
If the adjusted family net income is more than $114,887, you may get part of the benefit.
An additional annual supplement of up to $500 is provided to single parent families.
This program is fully funded by the Province of British Columbia.
This benefit is a non-taxable amount paid monthly to qualifying families with children under 18 years of age. The New Brunswick working income supplement (NBWIS) is an additional benefit paid to qualifying families with earned income who have children under 18 years of age. Benefits are combined with the CCB into a single monthly payment.
You may be entitled to a basic benefit of $20.83 per month for each child. The amount of the basic benefit is reduced if your adjusted family net income is more than $20,000.
The NBWIS is an additional benefit of up to $20.83 per month for each family. It is phased in once family earned income is more than $3,750. The maximum benefit is reached when family earned income is $10,000. If your adjusted family net income is between $20,921 and $25,921, you may get part of the supplement.
Your New Brunswick child tax benefit payment may include a New Brunswick school supplement (NBSS) amount. The NBSS is paid once a year in July to help low-income families with the cost of back-to-school supplies for their children. If your adjusted family net income is $20,000 or less, you will get $100 for each of your children born between January 1, 2007 , and December 31, 2019 .
These amounts will be combined with the CCB into a single monthly payment.
This program is fully funded by the Province of New Brunswick.
This benefit is a non-taxable amount paid monthly to help low-income families with the cost of raising children under 18 years of age. The early childhood nutrition supplement is an additional benefit paid to qualifying families who have children under one year of age. Benefits are combined with the CCB into a single monthly payment.
Under the Newfoundland and Labrador child benefit, you may be entitled to a benefit of:
If your adjusted family net income is more than $17,397, you may get part of the benefit.
Under the early childhood nutrition supplement, you may be entitled to a benefit of $150 per month for each child under the age of 5 or if you are pregnant, depending on your adjusted family net income.
This program is fully funded by the Province of Newfoundland and Labrador.
This benefit is a non-taxable amount paid monthly to qualifying families with children under 18 years of age.
You may be entitled to receive the following monthly amounts:
Children under the age of 6:
Children aged 6 to 17:
If your adjusted family net income is above $30,000, you may get part of the benefit, and it will be eliminated when your adjusted family income reaches $80,000.
These amounts are combined with the CCB into a single monthly payment.
This program is fully funded by the Northwest Territories.
This benefit is a non-taxable amount paid monthly to help low- and modest-income families with the cost of raising children under 18 years of age. These amounts are combined with the CCB into a single monthly payment.
You may be entitled to a monthly benefit of $127.08 for each child under 18 years of age in your care.
If your adjusted family net income is between $26,000 and $34,000, you may receive $127.08 per month for the first child and half the rate ($63.54) for the second and subsequent children.
This program is fully funded by the Province of Nova Scotia.
This benefit is a non-taxable amount paid monthly to qualifying families with children under 18 years of age. You may be entitled to a basic benefit of $29 per month for each child.
Families who have earned income of more than $3,955 and who have children under 18 years of age, may also get the territorial workers’ supplement of up to:
If your adjusted family net income is above $22,065, you may get part of the benefit.
These amounts are combined with the CCB into a single monthly payment.
This program is fully funded by the Government of Nunavut.
This is a non-taxable amount paid to help low- and modest-income families provide for their children. It is combined with the CCB into a single monthly payment.
You may be entitled to a benefit of up to $140 per month for each child under 18 years of age. If your adjusted family net income is over $25,646, you may get part of the benefit.
This program is fully funded by the Province of Ontario. For more information, go to Ontario Child Benefit on the Ontario Ministry of Children, Community and Social Services website.
This benefit is a non-taxable amount paid monthly to help low- and modest-income families with the cost of raising children under 18 years of age. This amount is combined with the CCB into a single monthly payment.
You may be entitled to a benefit of $76.50 per month for each child. If your adjusted family net income is above $35,000, you may get part of the benefit.
This program is funded by the Government of Yukon.
If you live in Quebec, you must file your application for the family allowance and make any changes to your family situation directly with Retraite Québec. However, you do not have to file an application for a child born in Quebec because Retraite Québec is automatically notified by the Registrar of Civil Status. For more information, visit Retraite Québec.
You should tell the CRA immediately about certain changes, as well as the date they happened or will happen. This section explains what the changes are and how you should tell the CRA about them.
For confidentiality reasons, the CRA can only discuss a file with a benefit recipient, unless they give the CRA permission to speak to someone else. To give someone else permission, you can use “Authorize my representative” in My Account or go to Authorizing a representative.
The CRA may need to recalculate your benefit payments based on new information when one of the following situations applies:
If your marital status changes, let the CRA know by the end of the month following the month in which your status changed. However, do not tell the CRA of your separation until you have been separated for more than 90 consecutive days. You can tell the CRA by using one of the following methods:
When the CRA gets notification of your change in marital status, your CCB will be recalculated taking into consideration your new marital status and your new adjusted family net income.
Your CCB will be adjusted starting with the month following the month that your marital status changed.
Terry was a single parent and received the CCB for two children based on a net income of $50,000 in 2023. In September 2024, Terry married Peter who had a net income of $100,000 in 2023. Terry informed the CRA of their new marital status by using My Account. The CCB payments will be based on Terry’s new adjusted family net income of $150,000, and their CCB payments will change starting with October 2024 payment.
After 10 years of marriage, Drew and Alex separated on October 5, 2024. In January 2025, after being separated for more than 90 consecutive days, they informed the CRA of their separation by sending Form RC65. Alex’s income was very high in 2023. Drew has sole custody of the children. The CRA will base the CCB payments on Drew’s income alone from November until the end of the current payment period (June 2025), and Drew will get higher CCB payments.
If a CCB recipient has died, the next of kin or the estate should inform the CRA as soon as possible. Someone else may be eligible to receive the benefits for the child(ren). Call 1-800-387-1193 or send a letter to your tax centre.
If you move, let the CRA know your new address immediately. Otherwise, your payments may stop, even if you use direct deposit and your bank account does not change.
You can change your address by using one of the following methods:
Call 1-800-387-1193 to tell the CRA if any of the following situations apply:
Send your form or letter and any documents to the tax centre that serves your area. Use the chart below to find out the address:
If your province or territory of residence is: | Send your correspondence to the following address: |
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Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Saskatchewan, or Yukon | Winnipeg Tax Centre Post Office Box 14005, Station Main Winnipeg MB R3C 0E3 |
New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, or Prince-Edward-Island | Sudbury Tax Centre Post Office Box 20000, Station A Sudbury ON P3A 5C1 |
Québec | Jonquière Tax Centre 2251 René-Lévesque Boulevard Jonquière QC G7S 5J2 |
The CRA’s digital services are fast, easy, and secure!
My Account lets you view and manage your personal income tax and benefit information online.
Use My Account throughout the year to:
To sign in to or register for the CRA's digital services, go to:
Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account. For more information, go to Email notifications from the CRA.
If you need more information after reading this booklet, go to Overview of child and family benefits or call 1-800-387-1193 .
Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enroll, go to Direct deposit or contact your financial institution.
The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call 1-855-959-8281 .
The CRA can send you an email when new information on a subject of interest to you is available on our website. To subscribe to our electronic mailing lists, go to Electronic mailing lists.
For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999 .
If you use a TTY for a hearing or speech impairment, call 1-800-665-0354 .
If you use the Canada VRS application, call 1-800-561-6393.
If you use another operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY or Canada VRS numbers.
You have the right to file an objection (or an appeal for the Canada Pension Plan or Employment Insurance) if you disagree with an assessment, determination, or decision.
For more information about objections and related deadlines, go to File an objection.
You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights see the Taxpayer Bill of Rights.
You may provide compliments or suggestions, and if you are not satisfied with the service you received:
If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint with the Office of the Taxpayers' Ombudsperson.
If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.