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Canada Child Tax Benefit

Notes

• 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 the age of 18. In addition to 

the basic benefit, the CCTB payment may include the National Child Benefit Supplement 

(NCBS) and the Child Disability Benefit (CDB). The above table summarizes the total 

payments a family may receive during the period of July 2013 to June 2014 based on 

various circumstances. The amounts include both the basic CCTB and the NCBS.

• The basic CCTB for this period is $1,433 per child under the age of 18. This amount

increases by $100 for the third and each additional child. The benefit is phased out by 2% 

(for one child) or by 4% (for two or more children) of adjusted family net income in excess 

of $43,561.

• The NCBS for this period is $2,221 for the first child, $1,964 for the second child, and

$1,869 for the third and each additional child. The benefit is phased out by 12.2% (for one 

child), 23% (for two children) or by 33.3% (for three or more children) of adjusted family 

net income in excess of $25,356.

• The CDB provides a benefit of up to $2,626 per child under age 18 for children who have

a severe and prolonged mental or physical impairment. The benefit is phased out by 2% 

(for one child) or by 4% (for two or more children) of adjusted family net income in excess 

of the base amount, which is determined based on the number of children for whom you 

receive the CCTB.

• The indexing factor used for all CCTB parameters is the same as that used for federal

income tax purposes (see the table “Federal and Provincial/Territorial Income Tax Rates and 

Brackets for 2013 and 2014”).

• Entitlement is based on family net income as reported for tax purposes, with an

adjustment being made if necessary. Each July, the payments are adjusted for the previous 

year’s reported family net income. Payments are made monthly to the person who is 

primarily responsible for the care and upbringing of the child.

• Eligibility for the CCTB will end the month after a parent ceases to be a Canadian resident  

or ceases to be the primary caregiver, or the child leaves home, reaches age 18, or dies.

• For residents of Alberta, the basic CCTB is replaced by a benefit based on age.

• Most provinces have additional programs and benefits available to aid lower-income

families with the cost of raising children under the age of 18.

• The Universal Child Care Benefit (UCCB), is paid to parents in monthly instalments of $100

per child under the age of six. The UCCB is not income tested, but is taxable in the hands 

of the lower-income spouse/partner. However, it is not taken into consideration in the 

determination of family net income for purposes of the CCTB.

Family 

Net Income

One 

Child

Two 

Children

Three 

Children

 $25,536 

 $3,654 

 $7,051 

 $10,453 

 30,000 

 3,087 

 5,983 

 8,907 

 45,000

 1,404 

 2,808 

 4,341

 60,000 

 1,104 

2,208 

 3,741 

 75,000 

804 

 1,608 

 3,141 

 90,000 

 504

1,008 

 2,541 

© 2013 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms

affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Current as of September 30, 2013