The Canada child benefit (CCB) is administered by the Canada Revenue Agency (CRA). It is a tax-free monthly payment made to eligible families to help with the cost of raising children under 18 years of age. The CCB may include the child disability benefit and any related provincial and territorial programs.
Who can apply for Canada child benefit
You must meet all of the following conditions:
You live with a child who is under 18 years of age
You are primarily responsible for the care and upbringing of the child
See who is primarily responsible
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You are a resident of Canada for tax purposes
You or your spouse or common-law partner must be any of the following:
a Canadian citizen
a permanent resident
a protected person
a temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month other than one that states “does not confer status” or “does not confer temporary resident status”
an individual who is registered, or entitled to be registered under the Indian Act.
You cannot get the Canada child benefit (CCB) for a foster child for any month in which Children’s special allowances (CSA) are payable.
You may get the CCB if you live with and care for a child under a kinship or close relationship program from the governments of Canada, a province, a territory or an Indigenous governing body, as long as CSA are not payable for that child.
For more information, see Children’s special allowances.
Who is primarily responsible for the care of the child
The person who is primarily responsible for the care and upbringing of the child should apply for the CCB. That person is responsible for things such as:
supervising the child’s daily activities and needs
making sure the child’s medical needs are met
arranging for child care when necessary
When there is a female parent who lives with the child
When two individuals who are spouses or common-law partners reside in the same home as the child, the female parent is presumed to be primarily responsible for the care and upbringing of all the children in the home. She should be the one applying for the CCB. The female presumption is a legislative requirement and only one payment per household can be issued under the Income Tax Act. No matter which parent receives the CCB, the amount will be the same.
However, if the other parent is primarily responsible, they should apply and attach a signed letter from the female parent stating that they are primarily responsible for the care and upbringing of all the children in the home.
If the child resides with same-sex parents, only one parent should apply for all the children in the home.
Child custody arrangements and your benefits
If a child only lives with you part of the time, you need to determine if you are considered to have shared custody.