Canada Revenue Agency
www.cra.gc.ca
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Canada Child Tax Benefit (CCTB) - Calculation sheet
for the July 2006 to June 2007 payments (2005 tax year)
Basic Benefit
| Standard benefit: Number of qualified dependants: |
× $1,255.00* = | 1 $ | ||
|
* For Alberta, the standard benefit is: $1,147 for qualified dependants under 7; $1,225 for qualified dependants 7‑11; $1,373 for qualified dependants 12‑15; and, $1,452 for qualified dependants 16 or 17. |
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| Supplement for 3rd and each additional qualified dependant: | × $88.00 = | 2 $ | ||
| Number of qualified dependants who are 6 years of age: | × $249.00 = | 3 $ | ||
| Child care expenses claimed for all qualified dependants: | × 25% = | 4 $ | ||
| Net supplement for qualified dependants who are 6 years of age (line 3 minus line 4). If negative, enter "0" | 5 $ | |||
| Subtotal (add lines 1, 2 and 5) | 6 $ | |||
Benefit Reduction
| Family net income: | 7 $ | |||
| Subtract base amount: | 8 $ | − 36,378.00 | ||
| Family net income over base amount (line 7 minus line 8). If negative, enter "0" | 9 $ | |||
| Minus benefit reduction of: - 2% of line 9 for family with one qualified dependant - 4% of line 9 for family with two or more qualified dependants |
10 $ | |||
| Net benefit amount (line 6 minus line 10). If negative, enter "0" | 11 $ | |||
Calculation of National Child Benefit Supplement
| Amount for 1st qualified dependant ($1,945.00) | 12 $ | |||
| Amount for 2nd qualified dependant ($1,720.00) | 13 $ | |||
| Amount for 3rd and each additional qualified dependant ($1,637.00) | × $1,637.00 = | 14 $ | ||
| Total amounts for qualified dependants (add lines 12, 13 and 14) | 15 $ | |||
| Family net income (from line 7 above) |
16 $ | |||
| Subtract base amount | 17 $ | − 20,435.00 | ||
| Family net income over base amount (line 16 minus line 17). If negative, enter "0" | 18 $ | |||
| Less: - 12.2% of line 18 for family with one qualified dependant - 22.9% of line 18 for family with two qualified dependants - 33.2% of line 18 for family with three or more qualified dependants |
19 $ | |||
| Net National Child Benefit Supplement (line 15 minus line 19). If negative, enter "0" | 20 $ | |||
Calculation of the Child Disability Benefit (CDB)
| Number of qualified dependants with a disability ** | × $2,300.00 = | 21 $ | ||
|
** In order for a child to be a qualified dependant for the Child Disability Benefit, the child must qualify for the disability amount. |
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| Family net income (from line 7 above) | 22 $ | |||
| Subtract CDB base amount | 23 $ | − | ||
| Family net income over CDB base amount (line 22 minus line 23). If negative, enter "0" | 24 $ | |||
| Less: - 2% of line 24 for family with one qualified dependant with a disability - 4% of line 24 for family with two or more qualified dependants with a disability |
25 $ | |||
| Net Child Disability Benefit (line 21 minus line 25). If negative, enter "0" | 26 $ | |||
Calculation of the CCTB total entitlement
| Total entitlement (add lines 11, 20 and 26) | 27 $ | |
| All amounts are approximate. Your Notice of Determination will show your actual entitlement for the year. |
CDB base amount
The CDB base threshold is determined by the total number of children eligible for CCTB.
| Number of Children | Base threshold |
|---|---|
| 1 | $36,378 |
| 2 | $36,440 |
| 3 | $36,405 |
| 4 | $41,336 |
| 5 | $46,267 |
| 6 | $51,197 |
| 7 | $56,128 |
| 8 | $61,059 |
