Who Can Get the Canada Child Benefit?

Primarily responsible

The CRA means the person who supervises the child's daily activities and needs, makes sure their medical needs are met, and arranges child care when it's needed. Only one payment goes to a household. When two parents who are spouses or common-law partners live with the child, the law presumes the female parent is primarily responsible, so she should apply; the amount is the same whichever parent receives it. If the other parent is the one primarily responsible, they apply with a signed letter from her saying so. Same-sex parents don't need a letter, but only one of them applies for all the children in the home.

Residence and status

You must be resident in Canada for tax purposes, which generally means you normally live here and have significant residential ties such as a home, a spouse or partner, or dependants in Canada. You, or your spouse or partner, must also be one of these:

• a Canadian citizen or permanent resident;
• a protected person, meaning someone with a positive decision from the Immigration and Refugee Board (a refugee protection claimant document isn't enough);
• a temporary resident who has lived in Canada for the previous 18 months and holds a valid permit in the 19th month that doesn't say it confers no status;
• someone registered, or entitled to be registered, under the Indian Act.

A foster child is a separate case: the CCB can't be paid for any month in which children's special allowances are payable for that child, though children placed under a kinship or close-relationship program can qualify when those allowances aren't paid.

Shared custody

Where a child splits time between two homes, the CRA looks at how much of it is spent with you:

• Between 40% and 60%: shared custody. Both parents apply, and each receives half of what they'd get with full custody, worked out on their own income.
• More than 60%: full custody. Only you apply.
• Less than 40%: you're not eligible for that child.

A temporary change, such as a child who spends the summer with the other parent, lets that parent apply for that period only, and the usual parent reapplies when the child comes back. Any change to a shared custody arrangement has to be reported to the CRA.

When to apply, and how

Apply as soon as a child is born, starts living with you or comes back after time elsewhere, or when you begin, end or change a custody arrangement. Parents of a newborn can apply while registering the birth with their province or territory, which also passes the proof of birth to the CRA. Otherwise apply through your CRA account or on form RC66, with proof of birth if the CRA has never paid benefits for that child. Applying for a period that began more than 11 months ago needs more paperwork: proof of status, of living in Canada and of being primarily responsible for the child. Provincial and territorial child benefits the CRA runs are assessed from the same application.

Staying eligible

You and your spouse or partner both have to file a tax return every year, even with no income, or the payments stop. Filing by April 30 keeps them uninterrupted, since the amount is recalculated each July. Payments for a child end when they turn 18, and the CRA expects to hear about a new address, bank account, change in marital status or change in custody. For how income then sets the amount, use the CCB calculator.