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> T4114 Canada Child Benefit and related provi…

Canada Child Benefit

From: Canada Revenue Agency

and related provincial and territorial

programs

For the period from July 2020 to June

2021

T4114(E) Rev. 20

Our publications and personalized

correspondence are available in braille,
large print, e-text, or MP3 for those who
have a visual impairment. For more
information, go to Order an alternate
format or call 1-800-387-1193.

This booklet contains proposed changes

to law that were current at the time of
publication. For any updates to this
information, go to Overview of child and
family benefits.

La version française de ce livret est

intitulée Allocation canadienne pour
enfants.

On this page
Is this booklet for you?
What's new for the July 2020 to June
2021 benefit year?
Definitions
What is the Canada child benefit?
Are you eligible?
Should you apply?
Do you share custody of a child?
How do you apply?
What happens after you apply?
Do you have a spouse or
common-law partner?
How do we calculate your
benefit?
When do we pay your benefit?
When do we recalculate your
benefit?
What happens if you were
overpaid?
Related programs
Alberta child and family benefit
BC child opportunity benefit
BC early childhood tax benefit
New Brunswick child tax benefit
Newfoundland and Labrador
child benefit
Northwest Territories child
benefit
Nova Scotia child benefit
Nunavut child benefit
Ontario child benefit
Yukon child benefit
Related program not administered
by the CRA
Quebec family allowance
When should you contact us?
Has the number of children in
your care changed?
Has your marital status
changed?
Has a benefit recipient died?
Are you moving?
Other changes
Tax centre addresses
Digital services for individuals
My Account
MyCRA mobile web app
Receiving your CRA mail online
MyBenefits CRA mobile app
For more information
What if you need help?
Direct deposit
Forms and publications
Electronic mailing lists
Tax Information Phone Service
(TIPS)
Teletypewriter (TTY) users
Complaints and disputes

Is this booklet for you?

This booklet gives information about the
Canada child benefit, such as:

who is eligible
how you apply for it
when you get it
how we calculate it
what are the related provincial and
territorial child benefit and credit
programs administered by the
Canada Revenue Agency (CRA)

What's new for the July

2020 to June 2021 benefit
year?
Alberta child and family benefit
As of July 2020, this benefit replaces the
Alberta child benefit and the Alberta
family employment tax credit. This
single program will continue to provide
benefits to families with children under
18 years of age. For more information,
see Alberta child and family benefit.

BC child opportunity benefit

As of October 2020, this benefit replaces
the BC early childhood tax benefit.
Eligible families with children under 18
years of age will receive this benefit. For
more information, see BC child
opportunity benefit.

Definitions
Adjusted family net income – your
family net income minus any universal
child care benefit (UCCB) and registered
disability savings plan (RDSP) income
received plus any UCCB and RDSP
amounts repaid. If you received split
income, refer to page 3 of the
information sheet for Form T1206, Tax
on Split Income.

Note

If you are an Indian as defined in the

Indian Act, do not report the portion
of income that qualifies for the tax
exemption under section 87 of the
Indian Act. For more information, go
to Information on the tax exemption
under section 87 of the Indian Act.

Common-law partner – a person to

whom you are not married, with whom
you are living in a conjugal relationship,
and to whom one of the following
situations apply. They:

have been living with you for at

least 12 continuous months. This
includes any period you were
separated for less than 90 days
because of a breakdown in the
relationship
are the parent of your child by birth
or adoption
have custody and control of your
child (or had custody and control
immediately before the child turned
19 years of age) and your child is
wholly dependent on that person
for support

Family net income – your net income

added to the net income of your spouse
or common-law partner, if you have one.
Family net income does not include your
child's net income.

If you or your spouse or common‑law

partner were non‑residents of Canada
for part or all of the year, family net
income includes your or your spouse’s
or common‑law partner’s income from
all sources, both inside and outside
Canada, for any part of the year that
either of you were not residents
of Canada. Income from sources outside
Canada must be determined in the same
way net income is determined in
Canada.

Kinship or close relationship

programs – programs of the
Government of Canada or a provincial or
territorial government for the care and
upbringing, on a temporary basis, of a
child in need of protection.

Unlike other foster care arrangements,

the child is generally placed in the care
of a grand-parent, an extended family
member, or a close friend without being
brought into the legal custody and
guardianship of the province or
territory. Certain jurisdictions may offer
financial assistance to help individuals
cover the expenses in caring for the
child.

Married – you are legally married to

someone.

Primarily responsible for the care and

upbringing of a child – you are
responsible for such things as
supervising the child’s daily activities
and needs, making sure the child’s
medical needs are met, and arranging
for child care when necessary. If there is
a female parent who lives with the child,
we usually consider her to be this
person.

Separated – you have been living apart

from your spouse or common-law
partner because of a breakdown in the
relationship for a period of at least 90
days and you have not reconciled.

Once you have been separated for

90 days (because of a breakdown in the
relationship), the effective day of your
separation is the date you started living
apart.

You would still be considered to have a

spouse or common-law partner if there
is no breakdown in the relationship and
you were living apart for reasons such
as:

work
studies
health problems

Note

Generally, you are not considered

separated if your spouse or
common-law partner is incarcerated
or does not live in Canada, as long as
there is no breakdown in your
relationship.

Single – you are single and no other

marital status applies to you.

Spouse – the person to whom you are

legally married.

What is the Canada child

benefit?
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.

Are you eligible?

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 Do 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 other than one that
states "does not confer status"
or "does not confer temporary
resident status." If this is your
situation, do not apply before
the 19th month
an Indian as defined in the
Indian Act

Notes

We pay children’s special allowances

for children under 18 years of age
who are being maintained by a
government department, agency, or
institution. 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, go to Children's Special
Allowances (CSA) Fact Sheet or call
1-800-387-1193.

If you live with a child whom you care

for under a federal or provincial
kinship or close relationship
program, 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.

Should you 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 Do 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

When should you 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 Are you eligible?

Notes

If you are an Indian as defined in the

Indian Act, or you cared for a child
under a kinship or close relationship
program, you may be eligible for
child benefits for a 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.

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 may not get
payments for the entire period
requested.

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)

Note

If you are not a Canadian citizen and

are an Indian as defined in the Indian
Act, you must attach proof of
registration with Indigenous and
Northern Affairs Canada.

For more information, see How do you

apply?.

Do 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.

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