Canada Revenue Agency
www.cra.gc.ca
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Canada Child Tax Benefit (CCTB) payment amounts
(Tax Years 2004 to 2008)
|
|
July 2005 (2004 tax year) |
July 2006 (2005 tax year) |
July 2007 (2006 tax year) |
July 2008 (2007 tax year) |
July 2009 (2008 tax year) |
|---|---|---|---|---|---|
basic benefit |
$1,228 |
$1,255 |
$1,283 |
$1,307 |
$1,340 |
supplement for 3rd and following child(ren) |
$86 |
$88 |
$90 |
$91 |
$93 |
supplement for children under age seven |
$243 |
$249 |
$0 |
$0 |
$0 |
base threshold |
$35,595 |
$36,378 |
$37,178 |
$37,885 |
$40,726 |
benefit reduction rates, one child |
2% |
2% |
2% |
2% |
2% |
benefit reduction rates, two or more children |
4% |
4% |
4% |
4% |
4% |
NCBS amount for first child |
$1,722 |
$1,945 |
$1,988 |
$2,025 |
$2,076 |
NCBS amount for second child |
$1,502 |
$1,720 |
$1,758 |
$1,792 |
$1,837 |
NCBS amount for each additional child |
$1,420 |
$1,637 |
$1,673 |
$1,704 |
$1,747 |
NCBS threshold |
$21,480 |
$20,435 |
$20,883 |
$21,287 |
$23,710 |
NCBS phase-out rate, one child |
12.2% |
12.2% |
12.2% |
12.2% |
12.2% |
NCBS phase-out rate, two children |
22.8% |
22.9% |
23.0% |
23.0% |
23.0% |
NCBS phase-out rate, three or more children |
32.9% |
33.2% |
33.3% |
33.3% |
33.3% |
Child Disability Amount (CDB) |
$2,000 |
$2,300 |
$2,351 |
$2,395 |
$2,455 |
CDB base threshold, one child |
$35,595 |
$36,378 |
$37,178 |
$37,885 |
$40,726 |
CDB phase-out rate, one child |
12.2% |
2% |
2% |
2% |
2% |
CDB phase-out rate, two children |
22.8% |
4% |
4% |
4% |
4% |
CDB phase-out rate, three or more children |
32.9% |
4% |
4% |
4% |
4% |
CCTB Payment Amounts (Tax years 1998 – 2003)
- Slight variances exist for the basic benefit amount for residents of Alberta
- The amounts for the 1999 and later tax years are indexed.
- The CDB base threshold is determined by the total number of children for whom the recipient is receiving CCTB. Refer to How is the Child Disability Benefit calculated?
- Families whose net income is below the amount at which the National Child Benefit Supplement is fully phased out will be entitled to the full CDB amount for each qualified dependant with a disability.
- The supplement for children under seven was eliminated after the 2005 tax year. Beginning with the 2006 tax year, eligible families with children under six years of age receive the Universal Child Care Benefit.
