The Canada Child Benefit (CCB) is a tax-free monthly payment made to the custodial parent(s) of children under the age of 19. To be eligible, the parent(s) must be Canadian residents or citizens, they must live with the child and be mainly responsible for the child’s care and upbringing. Both parents must file income tax returns so that the Canada Revenue Agency (CRA) can calculate the benefit and send payment.
If the parents have been separated for at least 90 days, the custodial parent may notify the CRA of this change in marital status so that the CCB can be adjusted.
In this case, the base year income of the parents will be deemed to be that of the custodial parent only. In a shared custody situation, each eligible parent will get half of the CCB for that child every month that they qualify.
Take note that if your child has serious and long-term special needs, you may be eligible for extra CCB financial support. Please read the Child Disability Tax Credit section for more information.
All of the above is reflected in an easy-to-use Child and Family Benefits Calculator published by the CRA.