Canada Child Benefit Calculator 2021 & 2022
This calculator calculates a family’s entitlement to the Canada child benefit, child disability benefit, Ontario child benefit, Quebec family allowance, BC child opportunity benefit and Alberta child and family benefit. Please note that our calculator can calculate child support for a family with at most three children eligible for child support benefits.
In November 1989, the Canadian parliament committed to eradicating child poverty by 2000. Since then, various programs have been introduced to support families with young children. Some of these programs are mentioned below:
Child Tax Benefit (CTB, 1993-1998)
From January 1993, the federal finance minister consolidated the family allowance, the child credit and refundable child tax credit into the child tax benefit (CTB) program. CTB, which was not taxable, was set at $1,020 per child with a $75 supplement for the third and subsequent children.
CTB also included a working income supplement (WIS) of up to $500 to support low-income working families with children. WIS started at an income of $3,750 and paid 8% of income over $3,750 until the maximum of $500 was reached at an income of $10,000. WIS was reduced by 10% of income over $20,921. WIS payment was completely phased out at $25,921 of earned annual income.
Child Tax Benefit (CTB, 1998-2016)
CTB was replaced by Canada child tax benefit (CCTB). CCTB included an increase to WIS from July 1997 and the enactment of the CCTB itself from July 1998.
From July 1997, WIS, which was offered for each family, was provided for each child. Maximum benefit levels became:
- $605 for the first child
- $405 for the second child
- $330 for any additional child
Faster phase-in and phase-out were set for families to receive enhanced WIS for the same income levels that they received with WIS.
Enactment of CCTB
CCTB includes:
- A base component for families whose income was below $67,000.
- National child benefit (NCB) supplement for families whose income was below $25,921.
Maximum CCTB for families with an income below $20,921 per annum were:
- $1,625 for the first child
- $1,425 for any additional child
NCB was $180 in 1999 and increased to $350 in 2000. NCB stopped, and CCTB started to phase out at an income level of $29,590 since July 2000.
Universal Canada Child Benefit (UCCB, 2006-2016)
Universal Canada child benefit (UCCB) paid up to $1,200 for children up to the age of 6. Payments from this program started in July 2006 and were taxable. Since 2011 it became possible to split the UCCB income between parents who share the custody of their children. Since 2015 UCCB for children under six was increased to $1,920 per annum. Further, the Canadian government extended UCCB to children between the ages of 6 and 17, for whom the annual amount of $720 was paid monthly.
Canada Child Benefit (CCB, since 2016)
Canada child benefit (CCB), which replaced UCCB in 2016, is Canada's active federal child support program. CCB is a need-based program; thus, CCB payment decreases as the adjusted family net income (AFNI) increases. Adjust family net income is the sum of both parents' income minus any child support payment they have received for the past tax year. CCB is administered by the Canada Revenue Agency (CRA). CRA is the most suitable organization to manage this program since it has access to income information needed to calculate the CCB. Also, it has the database and machinery for issuing payments to a vast number of Canadians in place. There are several requirements for receiving CCB:
- Being a Canadian resident (for tax purposes).
- Being primarily responsible for the care and maintenance of a child.
- Living with the child.
- Having a legal status in Canada (either you or your partner).
Being a Canadian resident can be a complex issue. One might physically reside in Canada without being viewed as a Canadian resident by CRA. In contrast, others might physically live outside of Canada and be considered Canadian resident by the CRA. To make things even more complex, some people are residents of Canada only for part of the year.
Factual Residents
If you live outside of Canada but keep residential ties in Canada, you are considered a factual resident for income tax purposes. Primary residential ties include a home in Canada, a spouse or partner in Canada, or a dependent in Canada. Secondary residential ties include personal property in Canada, social ties in Canada, economic ties in Canada, a Canadian driver's license, a Canadian passport and health insurance with a Canadian province or territory.
Deemed Residents
Members of Canadian forces, Canadian forces overseas staff, federal or provincial government employees posted abroad, working under the Global Affairs Canada assistance program, or a person who is tax-exempt because of a tax treaty might be a deemed resident of Canada. For details, please see Government employees outside Canada.
Non-residents of Canada
If one does not have significant residential ties in Canada and they spend less than 183 days during the tax year in Canada, then you are a non-resident. Non-residents are only required to pay taxes on income they receive from Canadian sources. Also, they are not entitled to programs and benefits like CCB. For more information, see Non-residents of Canada.
Deemed non-resident
Factual residents of Canada residing in a country with whom Canada has a tax treaty are deemed non-residents. They have the same tax obligations and benefit entitlements as non-residents of Canada.
Child Disability Benefit
A family caring for a child under 18 suffering from prolonged and severe impairment is supported by the additional tax-free monthly payments called child disability benefit (CDB). Those approved to receive both disability tax credit (DTC) and CCB will receive CDB payments.
The disability tax credit is a non-refundable tax credit helping people with impaired physical or mental abilities. This help comes in the form of lowering the tax burden for the disabled person themselves or a family member who is supporting them. This benefit and credit aim to offset part of the costs associated with the impairment. If you or your dependent qualify for DTC, you will likely get further assistance through a registered disability savings plan (RDSP), Canada workers benefit (CWB) and CDB.
| # of CDB Eligible Children | AFNI | Annual CDB |
|---|---|---|
| 1 | Less than $71,060 | $2,985 |
| Greater than $71,060 | $2,985 - 0.032*(AFNI-$71,060) | |
| 2 or more | Less than $71,060 | $2,985*Number of under 18 disabled children |
| Greater than $71,060 | $2,985*Number of under 18 disabled children - 0.057*(AFNI-$71,060) |
Federal Child Care Expense Deduction
If you incur child care expenses to be able to work, you can get some relief through the federal child care expense deduction (FCCED) program.
Provincial Child Support Programs
Ontario Child Benefit
To help with the costs of raising children in moderate-income families, the Government of Ontario, through CRA, makes payments to families with eligible children. The maximum amount of this support, called Ontario child benefit (OCB), is $122.8 per child per month between July 2021 and June 2022. For the period July 2022 - June 2023, families with AFNI less than $23,044 will receive $125.75 per month per child. For families with AFNI greater than $23,044, 8% of this excess is subtracted from their annual OCB. There is no application for OCB. When a resident of Ontario is assessed for CCB, they are also automatically considered for OCB. Eligibility criteria for OCB are as follows:
- Be a resident of Ontario
- Be a primary caregiver for a child or children under 18
- File income tax return
- Register for CCB
- Have an income below the OCB income threshold
There is no separate payment for OCB, OCB is added to your monthly CCB payment. If you benefit from OCB, consider using the Ontario child care tax credit.
Quebec Family Allowance
Quebec is the only Canadian province that independently administers its child support program. All other provinces and territories have outsourced the administration of the child support program to the CRA.
Every birth in Quebec is declared to the Directeur de l'état civil. Retraite Quebec puts the family of every child born in Quebec on the list of Quebec family allowance (QFA) recipients. In specific situations an application for family allowance payments is necessary. Such cases include when:
- A child is adopted
- A family immigrates to Quebec
- A child arrives in or returns to Quebec
- Child of a Quebec resident is born outside of Quebec
- Custody of a child is obtained
- Custody of a child is shared
- Retraite Quebec requires the filing of an application
The amount of QFA paid depends on the number of children under 18, the family's income and the type of family. If any of these factors change, the beneficiary must notify Retraite Quebec. Each year the payment table is indexed (calculated) in January, and each family's payment is recalculated in July. The calculation is based on the information in your last year's tax return filed with Revenue Quebec. It might be possible to receive payments as far back as three years.
For Quebec families with a handicapped child they can apply to Retraite Quebec to receive “Supplement for Handicapped Children”
British Columbia Child Opportunity Benefit
B.C. child opportunity benefit (BCCOB) replaced B.C. early childhood tax benefit in October 2020. The maximum annual BC child opportunity amount for a child under 18 is:
- $1,600 for a first child
- $1,000 for a second child
- $800 for each additional child
These maximum amounts are paid to families with AFNI of less than $25,806. For other families, 4% of their income over this limit is subtracted from their BCCOB entitlement. For families with AFNI less than $82,578, there is a minimum payment for each child under 18 as follows:
- $700 per year for the first child
- $680 per year for the second child
- $660 for each subsequent child
For families with AFNI greater than $82,578 the remaining BCCOB is reduced by 4% of the FNI over $82,578. BCCOB is administered by CRA and is paid monthly together with CCB.
CRA will automatically consider any BC resident who is eligible to receive CCB for receiving BCCOB.
Alberta Child and Family Benefit
In July 2020, the Government of Alberta combined the Alberta child benefit and the Alberta family employment tax credit to create the Alberta child and family benefit (ACFB). ACFB provides tax-exempt payments to assist Albertans of modest income in providing for their children under 18 years of age. The eligibility criteria for ACFB are:
- Having one or more children under 18
- Be a resident of Alberta
- File your tax return
- Meet income criteria
There is no need to apply for this program. When a resident of Alberta qualifies for CCB, CRA automatically considers them for ACFB. ACFB payments will be deposited into your bank account or mailed to you by the CRA in 4 installments in August, November, February and May. ACFB includes a base component and a working component. All low-income families with children will receive the base amount, while only families whose employment income exceeds $2,760 are eligible for the working component. The maximum amount of ACFB are shown in the table below:
| Number of children under 18 | Base component (max.)/year | Working component (max.)/year |
|---|---|---|
| 1 child | $1,330 | $681 |
| 2 child | $1,995 | $1,301 |
| 3 child | $2,660 | $1,672 |
| 4 or more children | $3,325 | $1,795 |
The base amount linearly decays, starting at AFNI of $24,467 and reaching zero at AFNI of $41,000.
Alberta Child Health Benefit (ACHB)
If your family qualifies for ACFB, your child is most likely able to benefit from the Alberta child health benefit (ACHB). This program provides coverage for:
- Dental care
- Prescription drugs
- Eye glasses
- Essential diabetes supplies
- Emergency ambulance services
- Essential over-the-counter medications
Manitoba Child Benefit
Manitoban families with young children may be eligible for up to $420 of tax-free provincial support for each child. Those earning less than $15,000 would receive the full benefit, while those with incomes up to $20,000 would receive partial benefit. You can get the application information for the Manitoba child benefit at this link.
Other Government Programs
Child support is likely the most inclusive support program available to Canadian families. But government programs are certainly not limited to child support. For example, if you are a homeowner, you might use the Canada greener homes grant to pay for home improvements reducing your utility bill.