Canada Child Tax Benefit (CCTB)

What if the deceased was receiving the CCTB?

If the deceased person was receiving CCTB payments for a child and the surviving spouse or common-law partner is the child's parent, that person should contact us and provide us with the date of death. The CCTB payments will usually be transferred to the surviving spouse or common-law partner.

If the child's new caregiver is someone other than a parent (for example a grandparent or a guardian), that person will have to complete and submit Form RC66, Canada Child Tax Benefit Application, to request CCTB payments for the child.

Note
If the deceased was receiving payments under provincial or territorial child benefit and credit programs administered by the CRA, there is no need to apply separately to qualify. We will use the information from the CCTB application to determine the new caregiver's eligibility for these programs.

What if the deceased's spouse or common-law partner receives the CCTB?

If you are the surviving spouse or common-law partner and you receive CCTB payments for a child, you can request that we recalculate the payments excluding the deceased person's income. To make the request, complete the applicable information and send it to your tax services office or tax centre.

What if the deceased is an eligible child?

Entitlement to CCTB payments for a deceased child stops the month after the child's date of death. You should notify us of the date of death so that we can update our records.

Forms and publications

• What to Do Following a Death information sheet (RC4111)
• Form RC66, Canada Child Tax Benefit Application

Related topics

• Canada Child Tax Benefit (CCTB)