Canada Child Benefit

Canada Child Tax Benefit (CCTB)

The Canada Child Tax Benefit is a tax-free monthly payment made to eligible families to help with the cost of raising children under age 18.

Eligibility and Application

To apply for the Canada Child Tax Benefit, you can use Form RC66, Canada Child Benefits Application, in the following situations:

  • Your child is born.

  • A child starts to live with you.

  • You are a new resident of Canada.

  • You did not already apply using the Automated Benefits Application or My Account.

Application Process:

  1. Fill out Form RC66: Complete and sign Form RC66, Canada Child Benefits Application.

  2. Mail the Form: Send the completed form to your tax center.

Supporting Documents:

Additional forms or supporting documents may be required with your Canada Child Benefits Application in certain situations:

  • Proof of Birth: Provide proof of birth if the child was born outside Canada or in Canada but is more than a year old and the CRA has never paid benefits for this child.

  • Status in Canada/Statement of Income: Complete and include Schedule RC66SCH if you or your spouse/common-law partner became a new resident or returned to Canada within the last two years, or became Canadian citizens within the last 12 months.

Direct Deposit Enrollment:

To sign up for direct deposit, follow these steps:

  1. Fill out the Canada Direct Deposit Enrollment Form: Complete the form with your banking information.

  2. Mail the Form: Send the completed form to the address provided on the form.

Address Change:

Notify the CRA of any address changes to ensure uninterrupted benefit and credit payments. You can do this by:

  • Call: Call 1-800-959-8281 and provide your social insurance number or business number, name/business name, complete address, and date of birth (for individual accounts).

  • Mail or Fax: Send a completed Form RC325, Address Change Request, or a signed letter including your social insurance number, new address, and moving date to your tax center.

Required Documents:

When mailing documents to the nearest tax center, include the following:

  • CCB Forms

  • Status in Canada Form

  • Confirmation of Permanent Residence (COPR)

  • Birth Certificate

  • Passports

  • Direct Deposit Form

Mailing Address for Toronto:

Sudbury Tax Centre PO Box 20000 STN A Sudbury ON P3A 5C1

TIPS

Child Benefit Entitlement and Calculation Tips:

  1. Determine Your Eligibility:

    • If your gross family income is less than $30,000 CAD gross, you may be entitled to receive benefits per child paid in the consecutive year directly to your bank account.

  2. Calculate Benefit Amount:

    • For children aged 2 to 18 years: You may receive $5,400 CAD per year per child.

    • For children aged 0 to 2 years: You may receive $6,400 CAD per year per child.

  3. Adjustments Based on Family Income:

    • If your family income falls between $30,000 CAD and $65,000 CAD:

      • Deduct 7% from the base benefit amount for one child, or 13.5% for two children.

      • For example, if your income is $40,000 CAD with one child, deduct 7% of (40K-30K)(0.07) = $700 CAD from the base benefit.

    • If your gross family income is above $65,000 CAD:

      • Deduct 7% plus an additional percentage for each child.

      • For example, if your income is $75,000 CAD with one child, deduct 7% of (65K-30K)(0.07)= $2,450 CAD, plus an additional 14% of (75K-65K)(0.14) = $1,400 CAD.

  4. Benefit Calculation Example:

    • Using the example of a $75,000 CAD income with one child:

      • Deducting $2,450 CAD + $1,400 CAD from the base benefit of $5,400 CAD gives a total benefit of $1,550 CAD per year.

LINKS

Where to find the form: https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/rc66.html

Extra information: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview.html

Canada Revenue Agency: www.cra-arc.gc.ca/bnfts/cctb/menu-eng.html

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