All the Numbers

Canada Child Benefit

From the All the Numbers wiki · Retirement and benefits

The Canada Child Benefit (CCB) is a tax-free monthly payment to families for each child under 18. It is the largest of the benefits tested on family income. It is paid in full to low-income families and reduced as income rises, and it is not taxable income.

The amounts

For the payment year from July 2026 to June 2027, the most paid per child is:

  • $8,157 a year for a child under 6, which is $679.75 a month.[1]
  • $6,883 a year for a child aged 6 to 17, which is $573.58 a month.[2]

The age used is the child's age at the start of each month.

The reduction

The benefit is reduced by a share of adjusted family net income (AFNI) above two thresholds.

  • Below $38,237 nothing is taken off.[3]
  • Between $38,237 and $82,847 the reduction is 7% of the excess for one child, 13.5% for two, 19% for three and 23% for four or more.[4]
  • Above $82,847, the reduction is a fixed amount for the number of children plus a lower percentage of the income over that threshold: $3,123 plus 3.2% for one child, $6,022 plus 5.7% for two, $8,476 plus 8% for three and $10,260 plus 9.5% for four or more.[5]

Adjusted family net income is the net income of both spouses added together. For a couple, a partner is anyone you live with in a marriage or common-law relationship; living apart for at least 90 days because the relationship broke down ends that for this purpose.[6] The engine uses the plain sum of net incomes. CRA also adjusts for universal child care benefit and RDSP income, which the engine does not model.[7]

Shared custody and the disability amount

  • A child who lives with each parent at least 40% of the time is in shared custody. Each parent receives half of what they would receive with full custody, worked out on their own income.[8][9]
  • A parent with the child more than 60% of the time has full custody for the benefit.[10]
  • The child disability benefit adds up to $3,480 a year for a child eligible for the disability tax credit.[11] It is reduced by 3.2% of AFNI over the second threshold for one such child, or 5.7% for two or more.[12]

When it is paid, and to whom

Payments run from July to June and are based on the tax return filed the year before the payment year began, so July 2026 to June 2027 uses 2025 income.[13] A change in income therefore reaches the benefit after a delay of one or two years.

For a couple, one parent receives the benefit. CRA presumes it is the mother where the child lives with both parents. The engine instead has the plan name the recipient.[14]

What the engine does

When a plan carries household facts (the children, their dates of birth, who has custody) the engine pays the monthly benefit into household cash each month, in cents, with the monthly amount cut off at the cent as CRA publishes it. The payments are treated as cash, not income.

What the planner does not do

The planner does not ask about children, so it does not supply those facts, and a plan from the planner contains no Canada Child Benefit. A household with children will receive more than the projection shows. See also the GST/HST credit and the Ontario Child Benefit, which are tested on the same income.

See also

  • Benefits tested on family income · The Canada Child Benefit, the GST/HST credit, the Ontario Child Benefit and the Ontario Trillium Benefit are calculated on family net income and on facts about children and rent. The planner does not ask for those facts, so none of them is in a plan, and a household with children will receive more than this shows.
  • GST/HST credit (Canada Groceries and Essentials Benefit) · A quarterly tax-free payment to people with low and modest incomes, now called the Canada Groceries and Essentials Benefit. The engine can calculate it; the planner does not supply the household facts it needs, so plans do not include it.
  • Ontario Child Benefit · An Ontario monthly payment of up to $146.66 for each child under 18, reduced as family income rises above $26,865. The engine can calculate it; the planner does not ask about children, so plans do not include it.
  • The Canada Learning Bond · A government payment into a child's RESP for lower-income families, $500 for the first year and $100 for each later year, to $2,000, with no contribution needed. The planner does not claim it because it does not ask for family income.

References

  1. ↑CRA — How we calculate your CCB (July 2026 to June 2027); ITA 122.61(1) E(a) indexed · CCB maximum per child under 6 at the beginning of the month, July 2026–June 2027: $8,157 ($679.75/month) · $8,157 · effective 2026-07-01
  2. ↑CRA — How we calculate your CCB; ITA 122.61(1) E(b) indexed · CCB maximum per child aged 6–17 at the beginning of the month, July 2026–June 2027: $6,883 ($573.58/month) · $6,883 · effective 2026-07-01
  3. ↑CRA — How we calculate your CCB; ITA 122.61(1) Q(b) indexed · CCB phase-out begins at AFNI $38,237 (July 2026–June 2027) · $38,237 · effective 2026-07-01
  4. ↑ITA 122.61(1) Q(b)–(c); flat amounts from the CRA page for 2026 · CCB reduction by number of children: 7% / 13.5% / 19% / 23% of AFNI over the first threshold up to the second; above it $3,123 / $6,022 / $8,476 / $10,260 plus 3.2% / 5.7% / 8% / 9.5% of the excess (1 / 2 / 3 / 4+ children) · See the source · effective 2026-07-01
  5. ↑CRA — How we calculate your CCB; ITA 122.61(1) Q(c) indexed · CCB second threshold $82,847 (July 2026–June 2027): above it the flat amounts plus the lower rates apply · $82,847 · effective 2026-07-01
  6. ↑CRA — Marital status · Separated means living apart because of a breakdown in the relationship for at least 90 days; the status is effective from the first day apart · 90 days · effective 2001-01-01
  7. ↑CRA T4114 Canada Child Benefit — "adjusted family net income"; ITA 122.6 "adjusted income" · Adjusted family net income: family net income (line 23600 of both cohabiting spouses) minus UCCB and RDSP income received plus repaid; the engine models neither, so AFNI is the sum of net incomes · See the source · effective 2016-07-01
  8. ↑CRA — Canada child benefit: who can apply · Shared custody for CCB: the child lives with each parent at least 40% of the time or on an approximately equal basis · 40% · effective 2011-07-01
  9. ↑ITA 122.61(1.1); CRA T4114 "40% to 60%" · Shared custody (child lives with each parent 40–60% of the time): each parent receives ½ of the amount computed as if they had full custody, on their own AFNI · See the source · effective 2011-07-01
  10. ↑CRA — Canada child benefit: who can apply · Full custody for CCB: the child lives with the parent more than 60% of the time · 60% · effective 2011-07-01
  11. ↑CRA — How we calculate your CCB; ITA 122.61(1) M · Child disability benefit: $3,480 per DTC-eligible child (July 2026–June 2027), reduced by 3.2% (one child) / 5.7% (two or more) of AFNI over the second threshold · $3,480 · effective 2026-07-01
  12. ↑ITA 122.61(1) O(b) · Child disability benefit reduction: 3.2% (one DTC-eligible child) or 5.7% (two or more) of AFNI over the second threshold · See the source · effective 2016-07-01
  13. ↑ITA 122.6 "base taxation year"; 122.5(4.5) · Federal and Ontario refundable benefits are paid July–June on the base taxation year (the calendar year before July); CGEB months are July/October (preceding year) and January/April (second preceding year) · See the source · effective 2026-07-01
  14. ↑ITA 122.6 "eligible individual" (f); 122.5(5) · For a cohabiting couple the plan names the benefit recipient; the ITA 122.6(f) female-parent presumption is not applied · See the source · effective 2026-09-18