Canada child benefit (CCB)

How the amount is worked out

The CCB is income-tested, not taxable, and not reported on your return. The CRA starts from a maximum for each child and reduces it as adjusted family net income rises. That income is your net income (line 23600) plus your spouse’s or common-law partner’s, with a few adjustments for items such as registered disability savings plan income.

For July 2026 to June 2027 the maximum is $8,157 a year for each child under 6 and $6,883 for each child aged 6 to 17. The full amount is paid when adjusted family net income is below $38,237. Above that the reduction is a percentage of the income over the threshold, and the percentage rises with the number of children. Above $82,847 a fixed amount applies as well as a further percentage.

An illustrative example

Suppose a family has one child under 6 and adjusted family net income of $48,237. That is $10,000 over the first threshold. For one child the reduction is 7% of that excess, or $700. The annual payment is $8,157 less $700, which is $7,457, or about $621 a month. The numbers are illustrative; the CRA calculates your actual amount and shows it on your benefit notice.

Timing, custody and filing

Payments are recalculated every July using the previous year’s income. A change in your 2026 income therefore shows up in payments from July 2027, not immediately. If a child lives with you only part of the time, the CRA decides whether you have shared custody. In that case each parent receives 50% of the amount they would have received with full custody, calculated on their own income.

To keep receiving payments you must file a return every year, and so must your spouse or common-law partner, even with no income. Payments can stop if you miss a filing, ignore a CRA letter, or do not report a change of address, bank account, marital status or custody. If the CRA later finds you were entitled, missed amounts are generally paid retroactively.

What to discuss with your accountant

Ask how a bonus, business income, an RRSP deduction or a split of income with a spouse will change adjusted family net income, since a lower figure can raise next July’s payments. Mention any new baby, change in custody or separation, because the CRA needs to be told. Keep proof of birth, residency and custody records ready. Related benefits, such as the Ontario child benefit, are generally paid with the CCB and need no separate application.