Canada Child Tax Benefit (CCTB)
The CCTB is a non-taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age. The CCTB may include the National Child Benefit Supplement and the Child Disability Benefit.
Are you eligible?
To get the CCTB, all the following conditions must be met.
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. We define primarily responsible on the previous page.
Note
If a child does not reside with you all the time, see "Shared eligibility".
3. You must be a resident of Canada for tax purposes.
We consider you to be a resident of Canada when you establish sufficient residential ties in Canada. For more information, see Interpretation Bulletin IT-221, Determination of an Individual’s Residence Status.
4. You or your spouse or common-law partner must be:
* a Canadian citizen;
* as defined in the Immigration and Refugee Protection Act, a "permanent resident";
* as defined in the Immigration and Refugee Protection Act, a "protected person"; or
* as defined in the Immigration and Refugee Protection Act, a "temporary resident" who has lived in Canada throughout 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"). If this is your situation, you should not apply before the 19th month.
Note
We pay Children’s Special Allowances for children under 18 years of age who are under the care of a government department, agency, or institution. You cannot receive the CCTB for a child for any month in which Children’s Special Allowances are payable for that child.
Who should apply?
The person who is primarily responsible for the care and upbringing of the child should apply for the CCTB. For CCTB purposes, it is presumed that when both a male and a female parent live in the same home as the child, the female parent is considered to be primarily responsible for the child and should apply. However, if the male parent is primarily responsible, he can apply if he attaches a signed note from the female parent to Form RC66, Canada Child Benefits Application, which states that the male parent is primarily responsible for the child(ren).
Top of Page
Note
If you are eligible for the CCTB, you should apply even if you think you will not be entitled to receive it based on your current family net income. We recalculate your entitlement every July based on your family net income for the previous year. We also use this information to determine your eligibility for other federal, provincial, and territorial programs that we administer.
When should you apply?
You should apply for the CCTB as soon as possible after:
* your child is born;
* a child starts to live with you; or
* you or your spouse or common-law partner meet the eligibility conditions in the "Are you eligible?".
You should not delay applying. Your application is considered late if it includes a period that started more than 11 months ago. If this is your situation, in order to receive payments, you must attach legible photocopies (including both sides of all pages) of the following documents for the entire period:
* Proof of citizenship status (for example, a Canadian birth certificate) and/ or immigration status in Canada for you and your spouse or common law partner (if you have one).
* Proof that you resided in Canada, such as a lease or rent receipts, utility bills or bank statements.
* Proof of birth for each child.
* Proof that you were the person primarily responsible for the care and upbringing of the child(ren). This could include, but is not limited to, a signed statement from a school, daycare or nursery, a medical professional, or a lawyer.
http://www.cra-arc.gc.ca/E/pub/tg/t4114/t4114-e.html
注意事項：当サイトのコンテンツをご利用いただく全ての方は、利用規約に同意したものとみなします。
