Canada Revenue Agency
www.cra.gc.ca
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Canada Child Tax Benefit (CCTB) - Calculation sheet
for the July 2009 to June 2010 payments (2008 tax year)
This document is also available for download in .pdf format.
You can also use our CCTB calculator.
Basic Benefit
| Standard benefit: Number of qualified dependants: |
× $1,340.00* = | 1 $ | ||
|
* For Alberta, the standard benefit is: $1,228 for qualified dependants under 7; $1,311 for qualified dependants 7‑11; $1,467 for qualified dependants 12‑15; and, $1,554 for qualified dependants 16 or 17. |
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| Supplement for 3rd and each additional qualified dependant: | × $93.00 = | 2 $ | ||
| Subtotal (add lines 1 and 2) | 3 $ | |||
Benefit Reduction
| Adjusted family net income (family net income minus Universal Child Care Benefit (UCCB) and Registered Disability Savings Plan (RDSP) income plus UCCB and RDSP repayment): | 4 $ | |||
| Subtract base amount: | 5 $ | − 40,726.00 | ||
| Adjusted family net income over base amount (line 4 minus line 5). If negative, enter "0" | 6 $ | |||
| Minus benefit reduction of: - 2% of line 6 for family with one qualified dependant - 4% of line 6 for family with two or more qualified dependants |
7 $ | |||
| Net benefit amount (line 3 minus line 7). If negative, enter "0" | 8 $ | |||
Calculation of National Child Benefit Supplement
| Amount for 1st qualified dependant ($2,076.00) | 9 $ | |||
| Amount for 2nd qualified dependant ($1,837.00) | 10 $ | |||
| Amount for 3rd and each additional qualified dependant ($1,747.00) | × $1,747.00 = | 11 $ | ||
| Total amounts for qualified dependants (add lines 9, 10 and 11) | 12 $ | |||
| Adjusted family net income (from line 4 above) |
13 $ | |||
| Subtract base amount | 14 $ | − 23,710.00 | ||
| Adjusted family net income over base amount (line 13 minus line 14). If negative, enter "0" | 15 $ | |||
| Less: - 12.2% of line 15 for family with one qualified dependant - 23.0% of line 15 for family with two qualified dependants - 33.3% of line 15 for family with three or more qualified dependants |
16 $ | |||
| Net National Child Benefit Supplement (line 12 minus line 16). If negative, enter "0" | 17 $ | |||
Calculation of the Child Disability Benefit (CDB)
| Number of qualified dependants with a disability ** | × $2,455.00 = | 18 $ | ||
|
** 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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| Adjusted family net income (from line 4 above) | 19 $ | |||
| Subtract CDB base amount | 20 $ | − | ||
| Adjusted family net income over CDB base amount (line 19 minus line 20). If negative, enter "0" | 21 $ | |||
| Less: - 2% of line 21 for family with one qualified dependant with a disability - 4% of line 21 for family with two or more qualified dependants with a disability |
22 $ | |||
| Net Child Disability Benefit (line 18 minus line 22). If negative, enter "0" | 23 $ | |||
Calculation of the CCTB total entitlement
| Total entitlement (add lines 8, 17 and 23) | 24 $ | |
| 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 | $40,726 |
| 2 | $40,723 |
| 3 | $40,707 |
| 4 | $45,953 |
| 5 | $51,199 |
| 6 | $56,445 |
| 7 | $61,692 |
| 8 | $66,938 |
