Canada Revenue Agency
www.cra.gc.ca
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CCTB/NCBS Guideline Table effective July 2008 - June 2009 (2007 tax year)
| Family net income ($) | One Child ($/month) | Two Children ($/month) | Three Children ($/month) | Four Children ($/month) | Five Children ($/month) |
|---|---|---|---|---|---|
Under 21,287 |
277.66 |
535.91 |
794.41 |
1,052.91 |
1,311.41 |
22,000 |
270.41 |
522.25 |
774.63 |
1,033.13 |
1,291.63 |
23,000 |
260.25 |
503.08 |
746.88 |
1,005.38 |
1,263.88 |
24,000 |
250.08 |
483.91 |
719.13 |
977.63 |
1,236.13 |
25,000 |
239.91 |
464.75 |
691.38 |
949.88 |
1,208.38 |
26,000 |
229.75 |
445.58 |
663.63 |
922.13 |
1,180.63 |
27,000 |
219.58 |
426.41 |
635.88 |
894.38 |
1,152.88 |
28,000 |
209.41 |
407.25 |
608.13 |
866.63 |
1,125.13 |
29,000 |
199.25 |
388.08 |
580.38 |
838.88 |
1,097.38 |
30,000 |
189.08 |
368.91 |
552.63 |
811.13 |
1,069.63 |
31,000 |
178.91 |
349.75 |
524.88 |
783.38 |
1,041.88 |
32,000 |
168.75 |
330.58 |
497.13 |
755.63 |
1,014.13 |
33,000 |
158.58 |
311.41 |
469.38 |
727.88 |
986.38 |
34,000 |
148.41 |
292.25 |
441.63 |
700.13 |
958.63 |
35,000 |
138.25 |
273.08 |
413.88 |
672.38 |
930.88 |
40,000 |
105.39 |
210.78 |
327.28 |
526.58 |
785.08 |
45,000 |
97.05 |
194.11 |
310.61 |
427.11 |
629.66 |
50,000 |
88.72 |
177.45 |
293.95 |
410.45 |
529.95 |
55,000 |
80.39 |
160.78 |
277.28 |
393.78 |
510.28 |
60,000 |
72.05 |
144.11 |
260.61 |
377.11 |
493.61 |
65,000 |
63.72 |
127.45 |
243.95 |
360.45 |
476.95 |
70,000 |
55.39 |
110.78 |
227.28 |
343.78 |
460.28 |
75,000 |
47.05 |
94.11 |
210.67 |
327.11 |
443.61 |
80,000 |
38.72 |
77.45 |
193.95 |
310.45 |
426.95 |
85,000 |
30.39 |
60.78 |
177.28 |
293.78 |
410.28 |
90,000 |
22.05 |
44.11 |
160.61 |
277.11 |
393.61 |
95,000 |
13.72 |
27.45 |
143.95 |
260.45 |
376.95 |
100,000 |
5.39 |
10.78 |
127.28 |
243.78 |
360.28 |
110,000 |
0.00 |
0.00 |
93.95 |
210.45 |
326.95 |
120,000 |
0.00 |
0.00 |
60.61 |
177.11 |
293.61 |
130,000 |
0.00 |
0.00 |
27.28 |
143.78 |
260.28 |
140,000 |
0.00 |
0.00 |
0.00 |
110.45 |
226.95 |
150,000 |
0.00 |
0.00 |
0.00 |
77.11 |
193.61 |
160,000 |
0.00 |
0.00 |
0.00 |
43.78 |
160.28 |
170,000 |
0.00 |
0.00 |
0.00 |
10.45 |
126.95 |
180,000 |
0.00 |
0.00 |
0.00 |
0.00 |
93.61 |
190,000 |
0.00 |
0.00 |
0.00 |
0.00 |
60.28 |
200,000 |
0.00 |
0.00 |
0.00 |
0.00 |
26.95 |
210,000 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
Notes:
- Slight variances exist for the basic benefit amount for residents of Alberta.
- 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.
- 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.
- These amounts do not include the Child Disability Benefit (CDB).
- Beginning with the 2006 tax year, income from the Universal Child Care Benefit (UCCB) must be included as part of your family net income. It is not included in the calculation of your CCTB.
- Beginning with the 2007 tax year, any repayment of UCCB will be included as part of your adjusted family net income for the calculation of your CCTB.
