Who is not eligible for CCB?

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 childSee who is primarily responsible
  • 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.

Determine if you have shared custody

Does the child spend their time:

  • about equally between you and another individual (between 40% and 60%)
  • mostly with you (more than 60% of the time)
  • mostly with another individual (less than 40% of the time with you)
  • mostly with another individual, but for a temporary period mostly with you (e.g. summer period)

If you start or end a shared custody situation, let the CRA know that your situation changed.

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 a child does not live with you all the time, see If you share custody of a child.
     
  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 Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.
  4. You or your spouse or common-law partner must be any of the following:
    • a Canadian citizen
    • a permanent resident (as defined in the Immigration and Refugee Protection Act)
    • a protected person (as defined in the Immigration and Refugee Protection Act)
    • a temporary resident (as defined in the Immigration and Refugee Protection Act) who has lived in Canada throughout the previous 18 months, and who has a valid permit in the 19th month (do not apply before the 19th month)
    • an individual registered or entitled to be registered under the Indian Act

Situations in which you should apply

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

  • your child only lives with you part of the time (see If you share custody of a child)
  • your current adjusted family net income is too high. We calculate your amount every July based on your adjusted family net income for the previous year
  • your child is living with you for a determined temporary period of time of at least one month, for example over the summer holidays
  • you care for a child under a kinship or close relationship program and you otherwise meet all the CCB eligibility criteria

Note

We pay children’s special allowances for children under 18 years of age who are being maintained by a government department, agency, or institution, or under proposed changes an 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 or territory, or under proposed changes an 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 should apply

You should apply for the CCB as soon as any of the following situations happen:

  • your child is born
  • a child starts to live with you
  • you begin a new shared custody arrangement
  • you or your spouse or common-law partner meet the eligibility conditions under Eligibility criteria

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. In addition, even though the CCB young child supplement payments ended in 2021, you may be entitled to receive a retroactive payment if you and your spouse or common-law partner file your 2026 and 2020 income tax and benefit returns and they are assessed by December 31, 2026.

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:

  • proof of citizenship status (for example, a Canadian birth certificate) 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 agreement, rent receipts, utility bills or bank statements (at least three documents)
  • proof of birth for each child
  • proof that you were the person who is primarily responsible for the care and upbringing of the child(ren) (at least three documents) such as:
    • a letter from the daycare or school authorities indicating the child’s home address and contact information on file
    • a letter from a person in a position of authority (such as a social worker, a band council, or resettlement officer) stating that they have personal knowledge that the child lived with you for the period you indicated
    • a registration form or a receipt from an activity or club the child was enrolled in for the period you indicated
    • a court order, decree, or separation agreement

For a complete list of supporting documents, go to Supporting documents.

Note

If you are not a Canadian citizen and are an individual registered, or entitled to be registered under the Indian Act, you must attach proof of registration with Indigenous and Northern Affairs Canada.

For more information, see How to apply.

If you share custody of a child

You share custody of a child if the child lives part of the time with you and the rest of the time with another individual at a different address on a more or less equal basis. The CRA considers that a child is in a shared custody situation when the child lives alternately with each parent between 40% to 60% of the time. For example, the child lives with you one week and with the other individual one week, or with you 4 days a week and with the other individual 3 days a week.

Note

Due to illness or summer vacation schedules, the split may be 38% to 62% in a particular month.

When this is the case, both individuals may be considered primarily responsible for the child’s care and upbringing when the child lives with them. Each individual will get 50% of the payment they would have received if the child lived with them 100% of the time.

If the child lives with you every second weekend (less than 40% of the time), you are not eligible for the child and family benefits for this child.

Each parent must immediately tell the CRA of their new custody situation using one of the following ways:

  • use “Apply for child benefits” in My Account
  • mail to the CRA a completed Form RC66, Canada Child Benefits Application

If you are already eligible and get full benefits for a child, you may also:

  • use My Account
  • use the MyBenefits CRA web app at Mobile apps
  • call 1-800-387-1193
  • send a letter explaining the shared custody situation

All payments will be calculated based on each parent’s respective adjusted family net income.

For more information, go to Canada child benefit.

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