CCTB: Application and Eligibility

1. What is the Canada Child Tax Benefit (CCTB)?
2. What is the National Child Benefit?
3. What is meant by "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 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?
10. Has my application been processed?
11. Do I need to complete a Canada Child Tax Benefit application form if I want to receive the Universal Child Care Benefit (UCCB)?

1. What is the Canada Child Tax Benefit?
The Canada Child Tax Benefit (CCTB) is a tax-free monthly payment made to eligible families to help them with the cost of raising children under age 18.

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 "family net income"?
Family net income is your net income added to the net income of your spouse or common-law partner, if you have one. Net income is the amount on line 236 of a person's return.

Top of page

4. Can I get the Canada Child Tax Benefit (CCTB)?
To get the CCTB, 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.

5. When do I apply for the Canada Child Tax Benefit (CCTB)?
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 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)?
To apply for the CCTB, complete Form RC66, Canada Child Tax Benefit Application.

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.

• 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. 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:

• 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: 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.

Top of page

7. Where do I send my Canada Child Tax Benefit application?
Your CCTB 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.

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 (if you have one) 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. How does an individual apply for the provincial/territorial programs?
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 Saskatchewan 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 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?
You can expect to hear from us before the end of the second month after we get your application. For example, if we get your application in August, you can expect to hear from us before the end of October. 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.

Top of page

11. Do I need to complete a Canada Child Tax Benefit application form if I want to receive the Universal Child Care Benefit (UCCB)?
Under proposed legislation, the enrolment for the Universal Child Care Benefit (UCCB) will be processed through the Canada Child Tax Benefit (CCTB) application. If you have never applied for the CCTB and you wish to receive the UCCB, please complete the Canada Child Tax Benefit application form.

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.