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Accounting encyclopedia · Personal tax

Ontario child benefit (OCB)

The Ontario child benefit (OCB) is a tax-free amount paid to help low- to moderate-income Ontario families provide for their children. It is funded by the Province of Ontario, administered by the CRA and delivered in the same monthly payment as the Canada child benefit. You do not apply separately: the CRA determines eligibility when you apply for the CCB.

One application, one monthly payment

The Ontario child benefit is assessed when you apply for the Canada child benefit and is paid together with it each month.

Visual labels: Apply for the CCB; CRA checks Ontario too; Combined monthly deposit.

How it relates to the Canada child benefit

The OCB is a provincial top-up that rides along with the federal payment. The province funds it and the CRA runs it on Ontario’s behalf, so a single monthly deposit contains both. Your benefit notice shows the parts. Because the same application and the same annual tax return drive both, the filing rules for the CCB generally apply to the OCB as well.

Amount and income threshold

For July 2026 to June 2027 you may be eligible for up to $146.66 per month for each child under 18. If your adjusted family net income is above $26,865, you may receive a partial benefit. The payment period follows the CCB cycle, so amounts are based on the previous year’s return and change each July.

As an illustration, a family with two children under 18 and income below the threshold could receive up to $293.32 a month for the two children, in addition to its CCB. A family above the threshold receives a reduced amount. The CRA calculates the exact figure, so check your benefit notice rather than relying on an estimate.

Do not confuse it with the Ontario trillium benefit

The OCB is not part of the Ontario trillium benefit. The trillium benefit combines the Ontario energy and property tax credit, the Northern Ontario energy credit and the Ontario sales tax credit, and is paid on the 10th of each month. The OCB arrives with the CCB instead. You can receive one without the other, because the OCB depends on children and the trillium benefit components depend on housing, energy and income situations.

What to discuss with your accountant

File every year and keep your address, bank details, marital status and custody arrangements current with the CRA, since a missed filing or outdated information can interrupt the combined payment. Ask how income decisions, such as RRSP contributions or income splitting, affect adjusted family net income and next July’s amounts. Bring your CRA benefit notice to your appointment so the benefits received can be reconciled with your family’s situation. Questions about the program itself can go to Ontario’s Ministry of Children, Community and Social Services.

Sources & editorial notes

Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.

Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.