Meaning of Child Care Benefit (CCB)

Child Care Benefit (CCB) is an income-tested payment that assists eligible parents and carers with the cost of child care. In addition to assisting parents and carers with child care costs, CCB aims to provide incentives for parents and carers with low and middle incomes to participate in the workforce and community, and to support parents and carers to ‘balance work and family commitments’

The Canada child benefit (CCB) is a non‑taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age. The CCB may include an additional amount for the child disability benefit.

By applying for the CCB, you also register your children for the goods and services tax/harmonized sales tax (GST/HST) credit, climate action incentive payment (CAIP), and any related federal, provincial, territorial programs administered by the CRA.

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

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.

How to apply

If you are the mother of a newborn, you can use the Automated Benefits Application to apply for your child’s benefits.

You can also apply for the CCB by using “Apply for child benefits” in My Account or by sending Form RC66, Canada Child Benefits Application.

You must also fill out and attach to your application Form RC66SCH, Status in Canada and Income Information, if any of the following situations apply. You or your spouse or common-law partner:

• became a resident of Canada (for example, a newcomer to Canada or a returning resident of Canada) in the last two years
• became a Canadian citizen in the last 12 months
• are, as defined in the Immigration and Refugee Protection Act, a permanent resident, protected person, or temporary resident who has lived in Canada for the previous 18 months
• are not a Canadian citizen and are registered, or entitled to be registered under the Indian Act

You must provide proof of birth for the child if we have not previously paid benefits to anyone for this child and either of the following applies:

• the child was born outside Canada
• the child was born in Canada and is one year of age or older

Proof of birth must include the child’s last name, given name, and date of birth.

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

Automated Benefits Application

The Automated Benefits Application service is a quick, easy, and secure way to apply for your child benefits. This service is offered in all provinces and the Northwest Territories. The other territories will be offering this service in the future.

If you are the mother of a newborn, all you need to do is:

• fill out and sign your child’s birth registration form issued by your province or territory
• give your consent to the vital statistics office to share your information with us
• provide your social insurance number (see You need a social insurance number)

For more information on this service, go to How to apply for child and family benefits when registering the birth of your newborn with the Automated Benefits Application.

If you choose to use this service to apply for your child benefits, do not re-apply using My Account or Form RC66, Canada Child Benefits Application. Re-applying may result in processing your application and a delay in getting your payments. 

You need a social insurance number

You and your spouse or common-law partner (if you have one) need a social insurance number (SIN) to apply for the CCB.

For more information or to get an application for a SIN, go to Social Insurance Number or call 1-866-274-6627. To find the address of the Service Canada centre nearest you, go to Find a Service Canada Office or call 1-800-622-6232.

If Service Canada will not give you a SIN, you can still apply for the CCB if you meet all of the conditions listed under Eligibility criteria. Attach a note to your Form RC66, Canada Child Benefits Application, explaining why you cannot get a SIN and include a photocopy of one of the following documents:

• passport
• driver’s licence
• visitor record
• birth certificate or proof of birth
• any document issued by Immigration, Refugees and Citizenship Canada
• any document that proves your or your spouse’s or common-law partner’s identity

After you apply

If your application is not complete, we will ask for the missing information. This will delay the processing of your application.

After we process your application, we will send you a CCB notice. It will tell you how much you will get and what information we used to calculate the amount.

Note

Keep your CCB notice in case you need to refer to it when you contact us. You may also have to provide information from your notice to other federal, provincial, or territorial government departments.

If we review your information

We may send you a letter or questionnaire asking for documents to confirm the information we have is correct and up to date. This is to make sure that you get the right amount of benefits and credits.

It’s important that you reply and send all the information requested as soon as possible so we can do our review quickly and easily. If you do not reply, your child and family benefits and credits payments could stop.

For more information, go to What to do if the Canada Revenue Agency reviews your benefits. If you need help or have any questions, call the telephone number in the letter or 1-800-387-1193.

If you have a spouse or common-law partner

For CCB purposes, when a child resides with a female parent in the home, the female parent is usually considered to be primarily responsible for the child and should apply. However, if the child’s other parent is primarily responsible, they can apply. They must attach to Form RC66, Canada Child Benefits Application, a signed letter from the female parent that states that the other parent with whom she resides is primarily responsible for all the children in the household. If the child lives with same sex parents, only one parent should apply for all the children in the home.

Note

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. For more information, see How we calculate your benefit.

If your spouse or common-law partner is a non-resident of Canada during any part of the year, you will have to fill out Form CTB9, Income of Non-Resident Spouse or Common-Law Partner.

When your spouse immigrates to Canada, they have to send us in writing all of the following information about themselves:

• social insurance number
• date of birth
• address
• immigration date
• statement of income

If you have a new spouse or common-law partner

Only one CCB payment is allowed per family each month. If both you and your new spouse or common-law partner were getting separate payments, only one payment will be made based on your new adjusted family net income. Generally, all the children will be moved to the female parent’s account. If you continue to get separate payments, one of you will have to repay the amounts you got after your marital status changed.

For more information on how to update your marital status, see If your marital status has changed.

Example 1

Salim and Iman had a child on August 15, 2021. On September 1, 2021, the couple applied for the CCB by completing Form RC66, Canada Child Benefits Application. Salim, a stay at home parent, applied and attached a signed letter from Iman stating that Salim is the parent who is primarily responsible for all the children in their home and should receive the CCB for the family. Without the letter, Iman would receive the CCB for the family.

Salim and Iman had a child on August 15, 2020. On September 1, 2020, the couple applied for the CCB by completing Form RC66, Canada Child Benefits Application. As Salim is a stay at home parent, they applied and attached a signed letter from Iman stating that they are the parent who is primarily responsible for all the children in their home and should receive the CCB for the family. Without the letter, Iman would receive the CCB for the family.

Example 2

Akash has sole custody of two children from a previous relationship and receives CCB payments for the children. On October 17, 2021, Akash married Meera and they inform the CRA of their new marital status by using My Account. Because the female parent is usually presumed to be primarily responsible for the children, Meera will start receiving the CCB. However, if Akash continues to be the parent primarily responsible for the children, Meera will need to send us a letter stating that Akash is the parent primarily responsible for all of the children in their home and should continue to receive the CCB for the family.

Example 3

Bill and Mia both have children from previous relationships. After a year of living together, the couple submitted Form RC65, Marital Status Change, to report their common‑law relationship status on June 15, 2026. Because the female parent is usually presumed to be primarily responsible for the children, Mia will start receiving the CCB for all of the children in the household. If Bill is the parent primarily responsible for all of the children in their home, Mia will need to send us a letter stating that Bill is the parent primarily responsible for all of the children in their household and should receive the CCB for the entire family.

How we calculate your benefit

For the payment period of July 2026 to June 2026, we calculate your benefit based on all the following information:

• the number of eligible children you have and their ages
• your adjusted family net income for the base year 2021
• the child’s eligibility for the disability tax credit (DTC)

To continue getting the CCB, you and your spouse or common-law partner each have to file tax returns every year, even if you have not received income in the year. 

Base year and payment period

The base year is the year of the tax return from which information is taken to calculate the CCB amount for the payment period. The base year is the calendar year just before the start of the payment period.

The payment period is the 12-month period during which the CCB payments are paid. The payment period runs from July 1 of the year following the base year to June 30 of the next year. For example, CCB payments calculated based on the 2021 tax return will start being issued in July 2026, which is the beginning of the payment period. For more information, see When we pay your benefit.

The chart below illustrates the link between the base year and the payment period.

Example 

Taylor just received the July 2026 CCB payment. The amount changed considerably compared to the amount received in June. There have not been any changes to the number of eligible children Taylor has. The June and July payments were calculated using two different base years (2020 and 2021). Since Taylor’s adjusted family net income was higher in 2021 than it was in 2020, the July 2026 payment was lower than the June 2026 payment.

Child and family benefits online calculator

You can use our online calculator to get an estimate of your child benefits, by going to Child and family benefits calculator.

Canada child benefit

We calculate the CCB as follows.

• $6,997 per year ($583.08 per month) for each eligible child under the age of 6
• $5,903 per year ($491.91 per month) for each eligible child aged 6 to 17

These amounts start being reduced when the adjusted family net income (AFNI) is over $32,797. The reduction is calculated as follows:

• For families with one eligible child:
  • the reduction is 7% of the amount of AFNI greater than $32,797 up to $71,060
  • for income greater than $71,060, the reduction is $2,678 plus 3.2% of AFNI greater than $71,060
• For families with two eligible children:
  • the reduction is 13.5% of the amount of AFNI greater than $32,797 up to $71,060
  • for income greater than $71,060, the reduction is $5,166 plus 5.7% of AFNI greater than $71,060
• For families with three eligible children:
  • the reduction is 19% of the amount of AFNI greater than $32,797 up to $71,060
  • for income greater than $71,060, the reduction is $7,270 plus 8% of the amount of AFNI greater than $71,060
• For families with four or more eligible children:
  • the reduction is 23% of the amount of AFNI greater than $32,797 up to $71,060
  • for income greater than $71,060, the reduction is $8,801 plus 9.5% of the amount of AFNI greater than $71,060

Child disability benefit

The child disability benefit (CDB) is an additional monthly benefit included in the CCB to provide financial assistance to qualified families caring for children who have a severe and prolonged impairment in physical or mental functions. If you have a child under 18 years of age who is eligible for the disability tax credit (DTC), you are eligible for the CDB.

A child is eligible for the DTC when we have approved Form T2201, Disability Tax Credit Certificate, for that child. For more information on the DTC, go to Disability tax credit. For more information on the CDB, go to Child disability benefit or call 1-800-387-1193.

The CDB provides up to $2,985 per year ($248.75 per month) for each child eligible for the DTC. The CDB starts being reduced when the adjusted family net income (AFNI) is greater than $71,060. The reduction is calculated as follows:

• for families with one child eligible for the DTC, the reduction is 3.2% of the amount of AFNI greater than $71,060
• for families with two or more children eligible for the DTC, the reduction is 5.7% of the amount of AFNI greater than $71,060

Note

If you have already applied for the CCB or previous federal child benefits (such as the Canada child tax benefit) for a child who is eligible for the DTC, the CDB will be calculated automatically for the current and the two previous CCB payment periods. Beyond these payment periods, you have to send a written request to your tax centre.

When we pay your benefit

You are eligible to receive the CCB in the month following the month you become an eligible individual. For more information, see Eligibility criteria.

We generally pay your benefit on the 20th of each month. However, if your monthly amount is less than $20, we will make one lump-sum payment on July 20, 2026 or at a later date, to cover the entire payment period from July 2026 to June 2026.

Note

When the 20th falls on a Saturday, a Sunday, or a federal statutory holiday, the payment will be made on the last business day before the 20th.

If you do not receive your payment on the scheduled day, wait five business days before calling 1-800-387-1193.

You can view your benefit payment dates and amounts in My Account or by using the MyBenefits CRA mobile app at Mobile apps.

When we recalculate your benefit

We will recalculate your benefit when one of the following situations applies and, if applicable, send you a CCB notice:

• at the beginning of every payment period (every July) based on the tax returns that you and your spouse or common-law partner filed for the previous year
• after any reassessment of either your or your spouse’s or common-law partner’s tax return that affects the amount of your benefit
• after a change in your marital status
• after a change in the number of eligible children in your care
• after you tell us about changes to your situation that could affect your benefit. For more information, see When you should contact us

If you were overpaid

If a recalculation shows that you received too much CCB, we will send you a notice to tell you of the amount due. We may keep all or a part of future CCB payments, income tax refunds, or goods and services tax/harmonized sales tax (GST/HST) credits until the amount you owe is repaid. This may also apply to the other federal, provincial, and territorial programs that we administer.

For more information on how to make a payment, go to Payments and debt collection.