• family benefits
• the non-refundable tax credit respecting dependent children
• the tax reduction for families

The Régie des rentes du Québec.

All Québec families with one or more dependent children under age 18 are entitled to the child assistance payment. The beneficiary (or his or her spouse) must be a Canadian citizen or a permanent resident or otherwise have legal status in Canada.

If you have a dependent child under age 18 and you have not received a notice from the Régie, you must complete the Canada Child Tax Benefit application form from the Canada Revenue Agency.

The amount of your child assistance payment is based on:

• the net family income. This refers to the combined total of both spouses' income, as shown on line 275 of their Québec income tax returns for 2005.
• the number of dependent children under the age of 18
• the type of family (single-parent or two-parent)

For single-parent families, a supplement of not less than 287 $ and up to a maximum of 717 $ is added to the basic child assistance payment. You can use Calcul@ide to find out how much could be paid to you, depending on your situation.

Yes. The minimum and maximum child assistance payments are indexed each year on 1 January.

The child assistance payment and the supplement for handicapped children are not taxable. Moreover, they cannot be transferred or seized.

No. In January 2005, the tax reduction for families and the non-refundable tax credit respecting dependent children was replaced with the new child assistance program. Therefore, those 2 measures were paid to eligible families in 2004 for the last time.

Most families will find the new measure advantageous. You can compare the new measure with the old program for the main types of families. You will see increased benefits at several income levels.

Child assistance replaces Québec family allowances, the non-refundable tax credit respecting dependent children and the tax reduction for families.

Most families will benefit from the new measure compared with the former program. You can compare the new measure with the old program for the main types of families. No family will receive less than what they received previously in the form of tax deductions.

The supplement for handicapped children is 161,50 $ a month, regardless of the family income. The supplement for handicapped children will be indexed every year.

On 1 January 2006 , the non-refundable tax credit for dependent children with an impairment was replaced by an increase in the supplement for handicapped children of 37,50 $ a month. Contrary to the tax credit, which only helped families that pay income tax, the increase helps all families that are eligible for the supplement.
 
Currently, the supplement for handicapped children is the same for everyone, that is, 161,50 $ a month, regardless of family income or type of handicap.

There is no specific reduction for families receiving social assistance. The amount of the child assistance payment is determined on the basis of the income shown on line 275 of your Québec income tax return. If you have a spouse, his or her income is added to yours for calculation purposes.

In the case of shared custody, the amounts can be paid to one parent for a period and to the other for another period, whether or not the parents have an agreement.

In this case, you must contact the Canada Revenue Agency by telephone, at 1 800 387-1193.

The Minister of Families, Seniors and the Status of Women, Ms. Carole Théberge, is the minister responsible for the Régie in matters related to the administration of the child assistance measure.

The Régie will terminate payments for that child as of the month following the month of his or her 18th birthday.