Canada Revenue Agency
www.cra.gc.ca
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CCTB/NCBS Guideline Table effective July 2006 - June 2007 (2005 tax year)
| Family net income ($) | One Child ($/month) | Two Children ($/month) | Three Children ($/month) | Four Children ($/month) | Five Children ($/month) |
|---|---|---|---|---|---|
|
Under 20,435 |
266.66 |
514.58 |
762.91 |
1,011.25 |
1,259.58 |
|
21,000 |
260.92 |
503.80 |
747.28 |
995.61 |
1,243.95 |
|
22,000 |
250.75 |
484.71 |
719.61 |
967.95 |
1,216.28 |
|
23,000 |
240.58 |
465.63 |
691.95 |
940.28 |
1,188.61 |
|
24,000 |
230.42 |
446.55 |
664.28 |
912.61 |
1,160.95 |
|
25,000 |
220.25 |
427.46 |
636.61 |
884.95 |
1,133.28 |
|
26,000 |
210.08 |
408.38 |
608.95 |
857.28 |
1,105.61 |
|
27,000 |
199.92 |
389.30 |
581.28 |
829.61 |
1,077.95 |
|
28,000 |
189.75 |
370.21 |
553.61 |
801.95 |
1,050.28 |
|
29,000 |
179.58 |
351.13 |
525.95 |
774.28 |
1,022.61 |
|
30,000 |
169.42 |
332.05 |
498.28 |
746.61 |
994.95 |
|
31,000 |
159.25 |
312.96 |
470.61 |
718.95 |
967.28 |
|
32,000 |
149.08 |
293.88 |
442.95 |
691.28 |
939.61 |
|
33,000 |
138.92 |
274.80 |
415.28 |
663.61 |
911.95 |
|
34,000 |
128.75 |
255.71 |
387.61 |
635.95 |
884.28 |
|
35,000 |
118.58 |
236.63 |
359.95 |
608.28 |
856.61 |
|
40,000 |
98.54 |
197.09 |
309.01 |
457.87 |
706.21 |
|
45,000 |
90.21 |
180.42 |
292.34 |
404.26 |
551.21 |
|
50,000 |
81.88 |
163.76 |
275.67 |
387.59 |
499.51 |
|
55,000 |
73.54 |
147.09 |
259.01 |
370.92 |
482.84 |
|
60,000 |
65.21 |
130.42 |
242.36 |
354.26 |
466.17 |
|
65,000 |
56.88 |
113.76 |
225.67 |
337.59 |
449.51 |
|
70,000 |
48.54 |
97.09 |
209.01 |
320.92 |
432.84 |
|
75,000 |
40.21 |
80.42 |
192.34 |
304.26 |
416.17 |
|
80,000 |
31.88 |
63.76 |
175.67 |
287.59 |
399.51 |
|
85,000 |
23.54 |
47.09 |
159.01 |
270.92 |
382.84 |
|
90,000 |
15.21 |
30.42 |
142.34 |
254.26 |
366.17 |
|
95,000 |
6.88 |
13.76 |
125.67 |
237.59 |
349.51 |
|
100,000 |
0 |
0 |
109.01 |
220.92 |
332.84 |
|
110,000 |
0 |
0 |
75.67 |
187.59 |
299.51 |
|
120,000 |
0 |
0 |
42.34 |
154.26 |
266.17 |
|
130,000 |
0 |
0 |
9.01 |
120.92 |
232.84 |
|
140,000 |
0 |
0 |
0 |
87.59 |
199.51 |
|
150,000 |
0 |
0 |
0 |
54.26 |
166.17 |
|
160,000 |
0 |
0 |
0 |
20.92 |
132.84 |
|
170,000 |
0 |
0 |
0 |
0 |
99.51 |
|
180,000 |
0 |
0 |
0 |
0 |
66.17 |
|
190,000 |
0 |
0 |
0 |
0 |
32.84 |
|
200,000 |
0 |
0 |
0 |
0 |
0 |
Notes:
1. These calculations are assuming all children are not 6 years of age. There is an additional supplement of $249 for each child who is 6 years of age. This additional supplement for children who are 6 years of age is reduced by 25% of the amount of child care expenses claimed by the recipient or their spouse.
2. Slight variances exist for the basic benefit amount for residents of Alberta.
3. These amounts are for the Federal CCTB program (basic benefit plus National Child Benefit Supplement) exclusive of any amount to which a recipient may be eligible under any existing provincial or territorial benefit or credit program.
4. These amounts are only to be used as a guideline. All recipients must keep Canada Revenue Agency informed of any changes to their family income, marital status, number of dependent children and current address.
5. These amounts do not include the Child Disability Benefit (CDB).
