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CCTB: Application and Eligibility
1. What is the Canada Child Tax Benefit? 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?
3. What is meant by "family net income"? 4. Can I get the Canada Child Tax Benefit (CCTB)?
5. When do I apply for the Canada Child Tax Benefit (CCTB)?
Even if you feel you will no longer qualify for the CCTB because your family net income has increased, you should still apply. We recalculate 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 (CCTB)? If you and your spouse or common-law partner were residents of Canada for any part of 2005, you must both file a 2005 return before we can calculate your benefit. To continue getting the CCTB, you both have to file a return every year you are residents of Canada, 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.
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. Both parents must sign the note and application. If you have questions, call 1-800-387-1193. d)You will have to provide proof of birth with your CCTB application if we have not previously paid benefits for this child and:
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: If you applied for the GST/HST credit, we will use the number of children you have registered for the CCTB to calculate your GST/HST credit. For more information, see the GST/HST credit pamphlet. 7. Where do I send my Canada Child Tax Benefit application? 8. Do I have to file an income tax return if I have no income to report? 9. How does an individual apply for the provincial/territorial programs? There is no need to apply separately to qualify under these programs. The CRA will use the information from your CCTB 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. 10. Has my application been processed? 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. Do I need to complete a Canada Child Tax Benefit application form if I want to receive the Universal Child Care Benefit (UCCB)? If you already receive the CCTB, you are not required to re-apply in order to receive the UCCB. In addition, if you do not currently receive the Canada Child Tax Benefit (CCTB), perhaps because your family income is too high, but have previously applied, you are not required to re-apply in order to receive the UCCB. For more information on the UCCB, visit our Universal Child Care Benefit web site. |
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