Canada Revenue Agency
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Child Disability Benefit Guideline Table effective July 2009 - June 2010 (2008 tax year)
One to four eligible dependants
Family Net Income | One Eligible Dependant |
Two Eligible Dependants |
Three Eligible Dependants |
Four Eligible Dependants |
|---|---|---|---|---|
under 40,726** |
204.58 | 409.15 | 613.68 | 818.33 |
| 42,000 | 202.46 | 404.90 | 609.43 | 818.33 |
| 43,000 | 200.79 | 401.57 | 606.10 | 818.33 |
| 44,000 | 199.12 | 398.24 | 602.77 | 818.33 |
| 45,000 | 197.46 | 394.90 | 599.43 | 818.33 |
| 46,000 | 195.79 | 391.57 | 596.10 | 818.17 |
| 47,000 | 194.12 | 388.24 | 592.77 | 818.84 |
| 48,000 | 192.46 | 384.90 | 589.43 | 811.50 |
| 49,000 | 190.79 | 381.57 | 586.10 | 808.17 |
| 50,000 | 189.12 | 378.24 | 582.77 | 804.84 |
| 55,000 | 180.79 | 361.57 | 566.10 | 788.17 |
| 60,000 | 172.46 | 344.90 | 549.43 | 771.50 |
| 65,000 | 164.12 | 328.24 | 532.77 | 754.84 |
| 70,000 | 155.79 | 311.57 | 516.10 | 738.17 |
| 75,000 | 147.46 | 294.90 | 499.43 | 721.50 |
| 80,000 | 139.12 | 278.24 | 482.77 | 704.84 |
| 85,000 | 130.79 | 261.57 | 466.10 | 688.17 |
| 90,000 | 122.46 | 244.90 | 449.43 | 671.50 |
| 95,000 | 114.12 | 228.24 | 432.77 | 654.84 |
| 100,000 | 105.79 | 211.57 | 416.10 | 638.17 |
| 110,000 | 89.12 | 178.24 | 382.77 | 604.84 |
| 120,000 | 72.46 | 144.90 | 349.43 | 571.50 |
| 130,000 | 55.79 | 111.57 | 316.10 | 538.17 |
| 140,000 | 39.12 | 78.24 | 282.77 | 504.84 |
| 150,000 | 22.46 | 44.90 | 249.43 | 471.50 |
| 160,000 | 5.79 | 11.57 | 216.10 | 438.17 |
| 170,000 | 0.00 | 0.00 | 182.77 | 404.84 |
| 180,000 | 0.00 | 0.00 | 149.43 | 371.50 |
| 190,000 | 0.00 | 0.00 | 116.10 | 338.17 |
| 200,000 | 0.00 |
0.00 |
82.77 | 304.84 |
| 210,000 | 0.00 |
0.00 |
49.43 | 271.50 |
| 220,000 | 0.00 |
0.00 |
16.10 | 238.17 |
| 230,000 | 0.00 |
0.00 |
0.00 | 204.84 |
| 240,000 | 0.00 |
0.00 |
0.00 | 171.50 |
| 250,000 | 0.00 |
0.00 |
0.00 | 138.17 |
| 260,000 | 0.00 |
0.00 |
0.00 | 104.84 |
| 270,000 | 0.00 |
0.00 |
0.00 | 71.50 |
| 280,000 | 0.00 |
0.00 |
0.00 | 38.17 |
| 290,000 | 0.00 |
0.00 |
0.00 | 4.84 |
| 300,000 | 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 40,726** |
1,022.91 |
1,227.50 |
1,432.08 |
1,636.66 |
| 42,000 | 1,022.91 |
1,227.50 |
1,432.08 | 1,636.66 |
| 43,000 | 1,022.91 | 1,227.50 | 1,432.08 | 1,636.66 |
| 44,000 | 1,022.91 | 1,227.50 | 1,432.08 | 1,636.66 |
| 45,000 | 1,022.91 | 1,227.50 | 1,432.08 | 1,636.66 |
| 46,000 | 1,022.91 | 1,227.50 | 1,432.08 | 1,636.66 |
| 47,000 | 1,022.91 | 1,227.50 | 1,432.08 | 1,636.66 |
| 48,000 | 1,022.91 | 1,227.50 | 1,432.08 | 1,636.66 |
| 49,000 | 1,022.91 | 1,227.50 | 1,432.08 | 1,636.66 |
| 50,000 | 1,022.91 | 1,227.50 | 1,432.08 | 1,636.66 |
| 55,000 | 1,010.24 | 1,227.50 | 1,432.08 | 1,636.66 |
| 60,000 | 993.58 | 1,215.65 |
1,432.08 | 1,636.66 |
| 65,000 | 976.91 | 1,198.98 | 1,421.05 | 1,636.66 |
| 70,000 | 960.24 | 1,182.31 | 1,404.38 | 1,626.45 |
| 75,000 | 943.58 | 1,165.65 | 1,387.72 | 1,609.79 |
| 80,000 | 926.91 | 1,148.98 | 1,371.05 | 1,593.12 |
| 85,000 | 910.24 | 1,132.31 | 1,354.38 | 1,576.45 |
| 90,000 | 893.58 | 1,115.65 | 1,337.72 | 1,559.79 |
| 95,000 | 876.91 | 1,098.98 | 1,321.05 | 1,543.12 |
| 100,000 | 860.24 | 1,082.31 | 1,304.38 | 1,526.45 |
| 110,000 | 826.91 | 1,048.98 | 1,271.05 | 1,493.12 |
| 120,000 | 793.58 | 1,015.65 | 1,237.72 | 1,459.79 |
| 130,000 | 760.24 | 982.31 | 1,204.38 | 1,426.45 |
| 140,000 | 726.91 | 948.98 | 1,171.05 | 1,393.12 |
| 150,000 | 693.58 | 915.65 | 1,137.72 | 1,359.79 |
| 160,000 | 660.24 | 882.31 | 1,104.38 | 1,326.45 |
| 170,000 | 626.91 | 848.98 | 1,071.05 | 1,293.12 |
| 180,000 | 593.58 | 815.65 | 1,037.72 | 1,259.79 |
| 190,000 | 560.24 | 782.31 | 1,004.38 | 1,226.45 |
| 200,000 | 526.91 | 748.98 | 971.05 | 1,193.12 |
| 210,000 | 493.58 | 715.65 | 937.72 | 1,159.79 |
| 220,000 | 460.24 | 682.31 | 904.38 | 1,126.45 |
| 230,000 | 426.91 | 648.98 | 871.05 | 1,093.12 |
| 240,000 | 393.58 | 615.65 | 837.72 | 1,059.79 |
| 250,000 | 360.24 | 582.31 | 804.38 | 1,026.45 |
| 260,000 | 326.91 | 548.98 | 771.05 | 993.12 |
| 270,000 | 293.58 | 515.65 | 737.72 | 959.79 |
| 280,000 | 260.24 | 482.31 | 704.38 | 926.45 |
| 290,000 | 226.91 | 448.98 | 671.05 | 893.12 |
| 300,000 | 193.58 | 415.65 | 637.72 | 859.79 |
310,000 |
160.24 | 382.31 | 604.38 | 826.45 |
320,000 |
126.91 | 348.98 | 571.05 | 793.12 |
330,000 |
93.58 | 315.65 | 537.72 | 759.79 |
340,000 |
60.24 | 282.31 |
504.38 | 726.45 |
350,000 |
26.91 | 248.98 | 471.05 | 693.12 |
360,000 |
0.00 | 215.65 | 437.72 | 659.79 |
370,000 |
0.00 | 182.31 | 404.38 | 626.45 |
380,000 |
0.00 | 148.98 | 371.05 | 593.12 |
390,000 |
0.00 | 115.65 | 337.72 | 559.79 |
400,000 |
0.00 | 82.31 | 304.38 | 526.45 |
425,000 |
0.00 | 0.00 | 221.05 | 443.12 |
450,000 |
0.00 | 0.00 | 137.72 | 359.79 |
475,000 |
0.00 | 0.00 | 54.38 | 276.45 |
500,000 |
0.00 | 0.00 | 0.00 | 193.12 |
525,000 |
0.00 | 0.00 | 0.00 | 109.79 |
550,000 |
0.00 | 0.00 | 0.00 | 26.45 |
| 575,000 | 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 |
$40,726 |
2 |
$40,723 |
3 |
$40,707 |
4 |
$45,953 |
5 |
$51,199 |
6 |
$56,445 |
7 |
$61,692 |
8 |
$66,938 |
The CDB base amount is calculated using the formula:
- F/H + $23,710 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
