Canada Child Benefit

and related federal, provincial, and territorial programs For the period from July 2024 to June 2025 T4114(E) Rev. 24 The Canada Revenue Agency's publications and personalized correspondence are available in braille, large print, e-text, and MP3. For more information, go to Order an alternate format or call 1-800-387-1193 . La version française de ce livret est intitulée Allocation canadienne pour enfants.

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Definitions

Adjusted family net income – your family net income minus any universal child care benefit (UCCB) and registered disability savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid. If you received split income, refer to page 3 of the information sheet for Form T1206, Tax on Split Income.

Note

If you are an individual registered, or entitled to be registered under the Indian Act, do not report the portion of income that qualifies for the tax exemption under section 87 of the Indian Act. For more information, go to Information on the tax exemption under section 87 of the Indian Act.

Common-law partner – a person to whom you are not married, with whom you are living in a conjugal relationship, and to whom one of the following situations apply. They:

Family net income – your net income added to the net income of your spouse or common-law partner, if you have one. Family net income does not include your child's net income.

If you or your spouse or common‑law partner were non‑residents of Canada for part or all of the year, family net income includes your or your spouse’s or common‑law partner’s income from all sources, both inside and outside Canada, for any part of the year that either of you were not residents of Canada. Income from sources outside Canada must be determined in the same way net income is determined in Canada.

Kinship or close relationship programs – programs of the Government of Canada, a provincial or territorial government, or an Indigenous governing body for the care and upbringing, on a temporary basis, of a child in need of protection.

Unlike other foster care arrangements, the child is generally placed in the care of a grandparent, an extended family member, or a close friend without being brought into the legal custody and guardianship of the province or territory. Certain jurisdictions may offer financial assistance to help individuals cover the expenses in caring for the child.

Married – you are legally married to someone.

Primarily responsible for the care and upbringing of a child – 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. The CRA usually considers the female parent who lives with the child to be primarily responsible for the care and upbringing of the child.

Separated – you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days and you have not reconciled.

Once you have been separated for 90 days (because of a breakdown in the relationship), the effective day of your separation is the date you started living apart.

You would still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart for reasons such as:

Note

Generally, you are not considered separated if your spouse or common-law partner is incarcerated or does not live in Canada, as long as there is no breakdown in your relationship.

Single – you are single and no other marital status applies to you.

Spouse – the person to whom you are legally married.

Canada child benefit

The CCB is a non‑taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age. The CCB may include an additional amount for the child disability benefit.

By applying for the CCB, you also register your children for the goods and services tax/harmonized sales tax (GST/HST) credit, the Canada Carbon Rebate (CCR – formerly known as the climate action incentive payment), and any related federal, provincial, and territorial programs administered by the CRA.

Eligibility criteria

To get the CCB, you must meet all of the following conditions:

  1. You must live with the child, and the child must be under 18 years of age.
  2. You must be the person primarily responsible for the care and upbringing of the child.

Note

If the 18 months of continuous residency criteria has not been met or your permit has a remark stating "does not confer status" or "does not confer temporary resident status", your application will only be used to register the child(ren) for the GST/HST credit, the CCR, and other programs administered by the CRA. You will need to re-apply for the CCB once you meet all of the conditions.

Situations in which you can apply

Only the person who is primarily responsible for the care and upbringing of the child can apply for the CCB. You can apply even if any of the following situations apply:

Notes

The CRA pays children’s special allowances for children under 18 years of age who are being maintained by a government department, agency, institution, or Indigenous governing body (or department or agency authorized or appointed by an Indigenous governing body). You cannot get the CCB for a foster child for any month in which children’s special allowances are payable for that child. For more information on the children’s special allowances, see CSA fact sheet or call 1-800-387-1193 .

If you live with a child whom you care for under a kinship or close relationship program from the government of Canada, a province, territory, or Indigenous governing body, you can still get the CCB for that child, even if you receive financial assistance under that program, as long as no children’s special allowances are payable for that child.

When you can apply

If you want to apply for the CCB, you should do so as soon as any of the following situations happen:

Notes

If you are an individual registered, or entitled to be registered under the Indian Act, or you cared for a child under a kinship or close relationship program, you may be eligible for child benefits for prior year(s).

Although regular payments for the Canada child tax benefit, the national child benefit supplement, and the universal child care benefit are no longer being issued after June 2016, you can still request child benefits for prior years, if applicable.

Your application for the CCB is considered late if it includes a period that started more than 11 months ago.

If your application is late, you must attach clear photocopies (including both sides of all pages) of all of the following documents for the entire period requested: