| This benefit is a
single non-taxable monthly payment made to the custodial parent
of children under the age of 18. In order to receive the Canadian
child tax benefit you must be the person mainly responsible
for the care and upbringing of your children, you must live
with your children, and you must be a Canadian resident or
citizen.
Both parents must
file income tax returns so that Canada Customs and Revenue
Agency can calculate the benefit and send payment. Once the
parties have separated, the custodial parent may notify the
Canada Customs and Revenue Agency within 11 months of the
separation and the base year income of the parents will be
deemed to be that of the custodial parent only. Please note
you must be separated for at least 90 days.
Where parents share custody, they may
opt to share the Child Tax Benefit, but must submit together
a letter attesting to their sharing of custody and their agreement
to share this benefit. |
| Child Tax Benefit Application |
English |
French |
| For more information, please read "Your Canada
Child Tax Benefit" |
English |
French |