CCTB: Application and Eligibility

1. What is the Canada Child Tax Benefit?
2. What is the National Child Benefit?
3. What is meant by "adjusted family net income"?
4. Can I get the Canada Child Tax Benefit?
5. When do I apply for the Canada Child Tax Benefit?
6. How do I apply for the Canada Child Tax Benefit?
7. Where do I send my Canada Child Benefits application?
8. Do I have to file an income tax return if I have no income to report?
9. When am I entitled to receive CCTB payments?
10. Has my application been processed?
11. How do I apply for the provincial/territorial benefits?

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1. What is the Canada Child Tax Benefit?
The Canada Child Tax Benefit (CCTB) is a non-taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age.

The CCTB may include the Child Disability Benefit (CDB), a monthly benefit providing financial assistance for qualified families caring for children with severe and prolonged mental or physical impairments.

Also included with the CCTB is the National Child Benefit Supplement (NCBS), a monthly benefit for low-income families with children. The NCBS is the Government of Canada's contribution to the National Child Benefit, a joint initiative of federal, provincial, and territorial governments, and First Nations.

2. What is the National Child Benefit?
The National Child Benefit (NCB) is a joint initiative of the federal, provincial, and territorial governments, and First Nations. This initiative:

• helps prevent and reduce the depth of child poverty;
• ensures that families will always be better off as a result of parents working; and
• reduces overlap and duplication of government programs and services.

3. What is meant by "adjusted family net income"?
Family net income is one of the factors used in the calculation of your CCTB entitlement. Family net income is your net income at Line 236 of the tax return. If you have a spouse or common-law partner, their net income from their tax return is added to your net income to determine your family net income.

In order to maximize the benefits payable to low and modest income earners, the family net income is "adjusted" to exclude the Universal Child Care Benefit (UCCB) you receive. However, any UCCB amount you have to repay will be included as part of your adjusted family net income.

4. Can I get the Canada Child Tax Benefit?
To be eligible, you must meet all the following conditions:

• you must live with the child, and the child must be under the age of 18;
• you must be the person who is primarily responsible for the care and upbringing of the child;
  • This means you are responsible for such things as supervising the child's daily activities and needs, making sure the child's medical needs are met, and arranging for child care when necessary. If there is a female parent who lives with the child, we usually consider her to be this person. However, it could be the father, a grandparent, or a guardian.
• you must be a resident of Canada; and
• you or your spouse or common-law partner must be a Canadian citizen, a permanent resident, a protected person, or a temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month.

5. When do I apply for the Canada Child Tax Benefit?
Generally, you should apply for the CCTB as soon as possible after:

• your child is born;
• a child starts to live with you; or
• you become a resident of Canada.

Even if you feel you will not qualify for the CCTB because your family net income is too high, you should still apply. We calculate your entitlement every July based on your family net income for the previous year.

6. How do I apply for the Canada Child Tax Benefit?
If you are the parent of a newborn, living in a participating province, you may now apply for the CCTB using the Automated Benefits Application (ABA) service. You will find all the information you need to use the ABA service in the provincial/territorial birth registration package provided by your province or territory.

If you do not live in a participating province, complete Form RC66, Canada Child Benefits Application or apply online on My Account by using the Apply for child benefits service.

If you have provided your consent to use the ABA service on the provincial/territorial birth registration form, you must not re‑apply online or complete an RC66 for the child. Re-applying may result in a delay in processing your ABA application and issuing payments.

If you and your spouse or common-law partner were residents of Canada for any part of 2008, you must both file a 2008 return before we can calculate your benefit.  To continue getting the CCTB, you both have to file a return every year, even if you have no income to report.

There are certain situations where you may be required to complete additional forms or provide extra documentation with your application.

a) If any of the following applies to you, you will also have to complete the schedule RC66SCH, Status in Canada/Statement of Income.

• You and/or your spouse or common-law partner are not Canadian citizens.
• You and/or your spouse or common-law partner have become new Canadian citizens within the last 12 months.
• You and/or your spouse or common-law partner have become residents of Canada within the last two years.
• You and/or your spouse or common-law partner have moved back to Canada and re-established residential ties.

b) If your spouse or common-law partner is a non-resident of Canada during any part of the year, you must complete Form CTB9, Canada Child Tax Benefit - Statement of Income for each year or part of a year he or she is a non-resident of Canada.

c) In cases of separation or divorce, both parents may share more or less equally in the care and upbringing of a child. If each parent wants to apply for the CCTB for alternating periods, attach a note to the application that clearly states this request. If you have questions, call 1-800-387-1193.

d)You will have to provide proof of birth with your application if we have not previously paid benefits for this child and:

• Your child is born outside of Canada.
• Your child is born in Canada but is more than a year old.

You should not delay in applying because we can only make retroactive payments for up to 11 months from the month we receive your application. However, if circumstances beyond your control prevented you from sending us your application on time, you can ask for an extension by attaching a note to your application or writing to your tax centre.

Note: We will calculate your GST/HST credit using the number of children you have registered for the credit. If you have applied for the CCTB for your child, he or she is already registered for the GST/HST credit. For more information, see the GST/HST credit pamphlet.

7. Where do I send my Canada Child Benefits application?
Your application must be mailed to the tax centre that serves your area. Please refer to the Tax Services Offices and Tax Centres page to find out the mailing address of the tax center that serves your area. You can also choose to apply electronically at the Apply for child benefits online service on My Account.

8. Do I have to file an income tax return if I have no income to report?
Yes. You and your spouse or common-law partner have to file income tax returns reporting that you have no income, so that we can correctly calculate your entitlement to the Canada Child Tax Benefit (CCTB). You have to do this each year to ensure that your CCTB payments continue.

9. When am I entitled to receive CCTB payments?
You are entitled to receive the CCTB for a particular month if you are an eligible individual at the end of the preceding month and continue to be so into the beginning of that particular month. CCTB payments begin the month after a person becomes an eligible individual.

10. Has my application been processed?
You can expect to hear from us within 80 calendar days after we receive your application. If your application is not complete, we will ask for the missing information. This will delay the processing of your application.

After we process your application, we will send you a Canada Child Tax Benefit Notice. It will tell how much you will get, if any, and what information we used to calculate the amount.

We may review your application at a later date to confirm that the information you gave us has not changed.

11. How do I apply for the provincial/territorial benefits?
The Canada Revenue Agency (CRA) administers the Alberta Family Employment Tax Credit, the BC Family Bonus, the New Brunswick Child Tax Benefit, the Newfoundland and Labrador Child Benefit, the Northwest Territories Child Benefit, the Nova Scotia Child Benefit, the Nunavut Child Benefit, the Ontario Child Benefit, and the Yukon Child Benefit.

There is no need to apply separately to qualify under these programs. The CRA will use the information from your Canada Child Benefits application to determine your eligibility for these programs. If you are eligible, the amount of any payments will be calculated automatically based on information from the income tax returns you and your spouse or common-law partner file.