Child and family benefits

Overview

Child and family benefits are meant to help individuals and families. The Canada Revenue Agency (CRA) also administers related provincial and territorial programs.

Canada child benefit

The Canada child benefit (CCB) will be a tax-free monthly payment based on adjusted family net income.

If you now receive the UCCB or the CCTB or both, you do not need to apply for the new CCB. However, you and your spouse or common-law partner, if applicable, must file a 2015 income tax and benefit return, even if you don’t have income, so the CRA can calculate your payment. To see how much you could get, go to Child and family benefits calculator.

The CRA will issue the last regular UCCB and CCTB payments on June 20, 2016. The CRA will issue the first CCB payment on July 20, 2016. If the CRA currently deposits your payments into your bank account, this will continue. 

File your income tax and benefit return

To continue receiving the benefit and credit payments that you are entitled to, you have to file your income tax and benefit return on time every year, even if you do not have income in the year. If you have a spouse or common-law partner, they also have to file a return every year. 

Benefits and credits

Find out more about the following benefits and credits, including information on eligibility and how to apply:

• Canada child tax benefit

  This is a tax-free monthly benefit payment made to eligible families with children under 18 years of age, which may include the national child benefit supplement, the child disability benefit, and related provincial and territorial programs.

• Universal child care benefit

  This is a taxable benefit payment to help Canadian families with children under 18 years of age.

• Goods and services tax/harmonized sales tax (GST/HST) credit

  This is a tax-free payment, issued four times a year. The payments help individuals and families with low or modest incomes to offset all or part of the GST or HST that they pay.

• Working income tax benefit

  This is a refundable tax credit payment to provide tax relief for eligible, working, low-income individuals and families. Eligible individuals and families have the option to apply for advance payments under this benefit.

• Provincial and territorial programs

  These benefit and credit programs are offered by some provinces and territories and are administered by the Canada Revenue Agency.

• Children's special allowances

  This is a benefit program that provides payments to federal and provincial agencies and institutions that care for children (for example, children's aid societies).

Related services and information

• Updating your marital status
• Benefit payment dates
• Forms and publications—child and family benefits
• Benefits statistics
• Balance owing—benefits overpayment
• Where to mail your forms
• Related websites
• Service standards