Canada Revenue Agency
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Child Disability Benefit Guideline Table effective July 2008 - June 2009 (2007 tax year)
One to four eligible dependants
Family Net Income | One Eligible Dependant |
Two Eligible Dependants |
Three Eligible Dependants |
Four Eligible Dependants |
|---|---|---|---|---|
under 37,885** |
199.58 |
399.16 |
598.75 |
798.33 |
38,000 |
199.39 |
398.77 |
598.30 |
798.33 |
39,000 |
197.72 |
395.44 |
594.97 |
798.33 |
40,000 |
196.05 |
392.11 |
591.64 |
798.33 |
41,000 |
194.39 |
388.77 |
588.30 |
798.33 |
42,000 |
192.72 |
385.44 |
584.97 |
798.33 |
43,000 |
191.05 |
382.11 |
581.64 |
798.28 |
44,000 |
189.39 |
378.77 |
578.30 |
794.94 |
45,000 |
187.72 |
375.44 |
574.97 |
791.61 |
46,000 |
186.05 |
372.11 |
571.64 |
788.28 |
47,000 |
184.39 |
368.77 |
568.30 |
784.94 |
48,000 |
182.72 |
365.44 |
564.97 |
781.61 |
49,000 |
181.05 |
362.11 |
561.64 |
778.28 |
50,000 |
179.39 |
358.77 |
558.30 |
774.94 |
55,000 |
171.05 |
342.11 |
541.64 |
758.28 |
60,000 |
162.72 |
325.44 |
524.97 |
741.61 |
65,000 |
154.39 |
308.77 |
508.30 |
724.94 |
70,000 |
146.05 |
292.11 |
491.64 |
708.28 |
75,000 |
137.72 |
275.44 |
474.97 |
691.61 |
80,000 |
129.39 |
258.77 |
458.30 |
674.94 |
85,000 |
121.05 |
242.11 |
441.64 |
658.28 |
90,000 |
112.72 |
225.44 |
424.97 |
641.61 |
95,000 |
104.39 |
208.77 |
408.30 |
624.94 |
100,000 |
96.05 |
192.11 |
391.64 |
608.28 |
110,000 |
79.39 |
158.77 |
358.30 |
574.94 |
120,000 |
62.72 |
125.44 |
324.97 |
541.61 |
130,000 |
46.05 |
92.11 |
291.64 |
508.28 |
140,000 |
29.39 |
58.77 |
258.30 |
474.94 |
150,000 |
12.72 |
25.44 |
224.97 |
441.61 |
160,000 |
0.00 |
0.00 |
191.64 |
408.28 |
170,000 |
0.00 |
0.00 |
158.30 |
374.94 |
180,000 |
0.00 |
0.00 |
124.97 |
341.61 |
190,000 |
0.00 |
0.00 |
91.64 |
308.28 |
200,000 |
0.00 |
0.00 |
58.30 |
274.94 |
210,000 |
0.00 |
0.00 |
24.97 |
241.61 |
220,000 |
0.00 |
0.00 |
0.00 |
208.28 |
230,000 |
0.00 |
0.00 |
0.00 |
174.94 |
240,000 |
0.00 |
0.00 |
0.00 |
141.61 |
250,000 |
0.00 |
0.00 |
0.00 |
108.28 |
260,000 |
0.00 |
0.00 |
0.00 |
74.94 |
270,000 |
0.00 |
0.00 |
0.00 |
41.61 |
280,000 |
0.00 |
0.00 |
0.00 |
8.28 |
290,000 |
0.00 |
0.00 |
0.00 |
0.00 |
Five to eight eligible dependants
Family Net Income |
Five Eligible Dependants |
Six Eligible Dependants |
Seven Eligible Dependants |
Eight Eligible Dependants |
under 37,885** |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
38,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
39,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
40,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
41,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
42,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
43,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
44,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
45,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
46,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
47,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
48,000 |
997.91 |
1,197.50 |
1,397.08 |
1,596.66 |
49,000 |
994.92 |
1,197.50 |
1,397.08 |
1,596.66 |
50,000 |
991.58 |
1,197.50 |
1,397.08 |
1,596.66 |
55,000 |
974.92 |
1,191.56 |
1,397.08 |
1,596.66 |
60,000 |
958.25 |
1,174.89 |
1,391.53 |
1,596.66 |
65,000 |
941.58 |
1.158.22 |
1,374.86 |
1,591.50 |
70,000 |
924.92 |
1,141.56 |
1,358.20 |
1,574.84 |
75,000 |
908.25 |
1,124.89 |
1,341.53 |
1,558.17 |
80,000 |
891.58 |
1,108.22 |
1,324.86 |
1,541.50 |
85,000 |
874.92 |
1,091.56 |
1,308.20 |
1,524.84 |
90,000 |
858.25 |
1,074.89 |
1,291.53 |
1,508.17 |
95,000 |
841.58 |
1,058.22 |
1,274.86 |
1,491.50 |
100,000 |
824.92 |
1,041.56 |
1,258.20 |
1,474.84 |
110,000 |
791.58 |
1,008.22 |
1,224.86 |
1,441.50 |
120,000 |
758.25 |
974.89 |
1,191.53 |
1,408.17 |
130,000 |
724.92 |
941.56 |
1,158.20 |
1,374.84 |
140,000 |
691.58 |
908.22 |
1,124.86 |
1,341.50 |
150,000 |
658.25 |
874.89 |
1,091.53 |
1,308.17 |
160,000 |
624.92 |
841.56 |
1,058.20 |
1,274.84 |
170,000 |
591.58 |
808.22 |
1,024.86 |
1,241.50 |
180,000 |
558.25 |
774.89 |
991.53 |
1,208.17 |
190,000 |
524.92 |
741.56 |
958.20 |
1,174.84 |
200,000 |
491.58 |
708.22 |
924.86 |
1,141.50 |
210,000 |
458.25 |
674.89 |
891.53 |
1,108.17 |
220,000 |
424.92 |
641.56 |
858.20 |
1,074.84 |
230,000 |
391.58 |
608.22 |
824.86 |
1,041.50 |
240,000 |
358.25 |
574.89 |
791.53 |
1,008.17 |
250,000 |
324.92 |
541.56 |
758.20 |
974.84 |
260,000 |
291.58 |
508.22 |
724.86 |
941.50 |
270,000 |
258.25 |
474.89 |
691.53 |
908.17 |
280,000 |
224.92 |
441.56 |
658.20 |
874.84 |
290,000 |
191.58 |
408.22 |
624.86 |
841.50 |
300,000 |
158.25 |
374.89 |
591.53 |
808.17 |
310,000 |
124.92 |
341.56 |
558.20 |
774.84 |
320,000 |
91.58 |
308.22 |
524.86 |
741.50 |
330,000 |
58.25 |
274.89 |
491.53 |
708.17 |
340,000 |
24.92 |
241.56 |
458.20 |
674.84 |
350,000 |
0.00 |
208.22 |
424.86 |
641.50 |
360,000 |
0.00 |
174.89 |
391.53 |
608.17 |
370,000 |
0.00 |
141.56 |
358.20 |
574.84 |
380,000 |
0.00 |
108.22 |
324.86 |
541.50 |
390,000 |
0.00 |
74.89 |
291.53 |
508.17 |
400,000 |
0.00 |
41.56 |
258.20 |
474.84 |
425,000 |
0.00 |
0.00 |
174.86 |
391.50 |
450,000 |
0.00 |
0.00 |
91.53 |
308.17 |
475,000 |
0.00 |
0.00 |
8.20 |
224.84 |
500,000 |
0.00 |
0.00 |
0.00 |
141.50 |
525,000 |
0.00 |
0.00 |
0.00 |
58.17 |
550,000 |
0.00 |
0.00 |
0.00 |
0.00 |
** The CDB base threshold is determined by the total number of children eligible for the CCTB as follows:
| Number of children | Base threshold |
|---|---|
1 |
$37,885 |
2 |
$37,882 |
3 |
$37,866 |
4 |
$42,983 |
5 |
$48,100 |
6 |
$53,218 |
7 |
$58,335 |
8 |
$63,452 |
The CDB base amount is calculated using the formula:
- F/H + $21,287 where:
- F is the annual entitlement of the NCBS amounts for each child.
- H equals the NCBS annual reduction rate for the total number of children.
