Canada Revenue Agency
Symbol of the Government of Canada

Monthly NCBS only entitlement effective July 2006 - June 2007 (2005 tax year)

Family net income $

Number of child(ren)

  1 2 3 4 5 6 7 8

Under 20,435

162.08

305.41

441.83

578.25

714.66

851.08

987.50

1,123.91

21,000

156.33

294.63

426.20

562.61

699.03

835.45

971.86

1,108.28

21,500

151.25

285.09

412.36

548.78

685.20

821.61

958.03

1,094.45

 22,000

146.17

275.55

398.53

534.95

671.36

807.78

944.20

1,080.61

 22,500

141.08

266.01

384.70

521.11

657.53

793.95

930.36

1,066.78

 23,000

136.00

256.46

370.86

507.28

643.70

780.11

916.53

1,052.95

 23,500

130.92

246.92

357.03

493.45

629.86

766.28

902.70

1,039.11

 24,000

125.83

237.38

343.20

479.61

616.03

752.45

888.86

1,025.28

 24,500

120.75

227.84

329.36

465.78

602.20

738.61

875.03

1,011.45

 25,000

115.67

218.30

315.53

451.95

588.36

724.78

861.20

997.61

 25,500

110.58

208.76

301.70

438.11

574.53

710.95

847.36

983.78

 26,000

105.54

199.21

287.86

424.28

560.70

697.11

833.53

969.95

 26,500

100.42

189.67

274.03

410.45

546.86

683.28

819.70

956.11

 27,000

95.33

180.13

260.20

396.61

533.03

669.45

805.86

942.28

 27,500

90.25

170.59

246.36

382.78

519.20

655.61

792.03

928.45

 28,000

85.17

161.05

232.53

368.95

505.36

641.78

778.20

914.61

 28,500

80.08

151.51

218.70

355.11

491.53

627.95

764.36

900.78

 29,000

75.00

141.96

204.86

341.28

477.70

614.11

750.53

886.95

 29,500

69.92

132.42

191.03

327.45

463.86

600.28

736.70

873.11

 30,000

64.83

122.88

177.20

313.61

450.03

586.45

722.86

859.28

 30,500

59.75

113.34

163.36

299.78

436.20

572.61

709.03

845.45

 31,000

54.67

103.80

149.53

285.95

422.36

559.03

695.20

831.61

 31,500

49.58

94.26

135.70

272.11

408.53

544.95

681.36

817.78

 32,000

44.50

84.71

121.95

258.28

394.70

531.11

667.53

803.95

 32,500

39.42

75.17

108.03

244.45

380.86

517.28

653.70

790.11

 33,000

34.33

65.63

94.20

230.61

367.03

503.45

639.86

776.28

 33,500

29.25

56.09

80.36

216.78

353.20

489.61

626.03

762.45

 34,000

24.17

46.55

66.53

202.95

339.36

475.78

612.20

748.61

 34,500

19.08

37.01

52.70

189.11

325.53

461.95

598.36

734.78

 35,000

14.00

27.46

38.86

175.28

311.70

448.11

584.53

720.95

 35,500

8.92

17.92

25.03

161.45

297.86

434.28

570.70

707.11

 36,000

3.83

8.38

11.20

147.61

284.03

420.45

556.86

693.28

 36,500

0

0

0

133.78

270.20

406.61

543.03

679.45

 37,000

0

0

0

119.95

256.36

392.78

529.20

665.61

 37,500

0

0

0

106.11

242.53

378.95

515.36

651.78

 38,000

0

0

0

92.28

228.70

365.11

501.53

637.95

 38,500

0

0

0

78.45

214.86

351.28

487.70

624.11

 39,000

0

0

0

64.61

201.03

337.45

473.86

610.28

 39,500

0

0

0

50.78

187.20

323.61

460.03

596.45

 40,000

0

0

0

36.95

173.36

309.78

446.20

582.61

 40,500

0

0

0

23.11

159.53

295.95

432.36

568.78

 41,000

0

0

0

9.28

145.70

282.11

418.53

554.95

 41,500

0

0

0

0

131.86

268.28

404.70

541.11

 42,000

0

0

0

0

118.03

254.45

390.86

527.28

 42,500

0

0

0

0

104.20

240.61

377.03

513.45

 43,000

0

0

0

0

90.36

226.78

363.20

499.61

 43,500

0

0

0

0

76.53

212.95

349.36

485.78

 44,000

0

0

0

0

62.70

199.11

335.53

471.95

 44,500

0

0

0

0

48.86

185.28

321.70

458.11

 45,000

0

0

0

0

35.03

171.45

307.86

444.28

 45,500

0

0

0

0

21.20

157.61

294.03

430.45

 46,000

0

0

0

0

7.36

143.78

280.20

416.61

 46,500

0

0

0

0

0

129.95

266.36

402.78

 47,000

0

0

0

0

0

116.11

252.53

388.95

 47,500

0

0

0

0

0

102.28

238.70

375.11

 48,000

0

0

0

0

0

88.45

224.86

361.28

 48,500

0

0

0

0

0

74.61

211.03

347.45

 49,000

0

0

0

0

0

60.78

197.20

333.61

 49,500

0

0

0

0

0

46.95

183.36

319.78

 50,000

0

0

0

0

0

33.11

169.53

305.95

 50,500

0

0

0

0

0

19.28

155.70

292.11

 51,000

0

0

0

0

0

5.45

141.86

278.28

 51,500

0

0

0

0

0

0

128.03

264.45

 52,000

0

0

0

0

0

0

114.20

250.61

 52,500

0

0

0

0

0

0

100.36

236.78

 53,000

0

0

0

0

0

0

86.53

222.95

 53,500

0

0

0

0

0

0

72.70

209.11

 54,000

0

0

0

0

0

0

58.86

195.28

 54,500

0

0

0

0

0

0

45.03

181.45

 55,000

0

0

0

0

0

0

31.20

167.61

 55,500

0

0

0

0

0

0

17.36

153.78

 56,000

0

0

0

0

0

0

3.53

139.95

 56,500

0

0

0

0

0

0

0

126.11

 57,000

0

0

0

0

0

0

0

112.28

 57,500

0

0

0

0

0

0

0

98.45

58,000

0

0

0

0

0

0

0

84.61

58,500

0

0

0

0

0

0

0

70.78

59,000

0

0

0

0

0

0

0

56.95

59,500

0

0

0

0

0

0

0

43.11

60,000

0

0

0

0

0

0

0

29.28

60,500

0

0

0

0

0

0

0

15.45

61,000

0

0

0

0

0

0

0

1.61

61,500

0

0

0

0

0

0

0

0

Entitlement:

  • $1,945 - 1st child
  • $1,720 - 2nd child
  • $1,637 - 3rd and each additional child

Reduction rate:

  • 12.2% - 1 child
  • 22.9% - 2 children
  • 33.2% - 3 and more children