5.6. Child Tax Benefits

POLICY

Authority OW Act: Sec. 2, 5, 7, 8, 10 & OW Dir: 3.9

See Directive listed above.
 

CANADA CHILD BENEFIT

The Canada Child Tax Benefit is a non-taxable monthly payment provided to eligible families to help them with the cost of raising children under the age of 18.

Eligibility for the Canada Child Benefit

Only one eligible person is entitled to receive the CCB for a given month. To be eligible to receive the CCB, the person must live with the child and be a resident of Canada for income tax purposes. In addition, the person or their spouse, common-law partner has to be one of the following: 

• a Canadian citizen; 
• a permanent resident (landed immigrant) under the Immigration and Refugee Protection Act (IRPA) and Regulations; 
• a temporary resident within the meaning of the Immigration and Refugee Protection Act, who has lived in Canada throughout the previous 18 months and has a valid permit in the 19th month; 
• a protected person within the meaning of the Immigration and Refugee Protection Act (IRPA) and Regulations; or 
• was determined before that time to be a member of a class defined in the Humanitarian Designated Classes Regulations made under the Immigration Act.

A CCB application must be completed and income tax returns must be filed annually by the applicant and spouse or common-law partner, even if there is no income to report. Anyone who already receives the CCB does not need to complete a new CCB application each year to continue receiving the benefit. A new CCB application is required if: 

• A child is born; 
• An adopted child begins to reside with the primary caregiver; 
• A new child begins to reside with the primary caregiver; 
• When a child returns from being in care outside the family. 

TRANSITION CHILD BENEFIT (TCB)

The Transition Child Benefit (TCB) is a mandatory benefit provided to assist
recipients with dependent children under the age of 18 who are:

not receiving the Canada Child Benefit (CCB)
• receiving less than the maximum amounts of the CCB

The amount of the TCB is up to a monthly maximum of $230 per eligible
dependent child.

Eligibility for the Transition Child Benefit

The TCB may be issued when:

A recipient (or spouse) is not receiving the CCB.

For example, he/she:
• did not file an income tax return for the previous taxation year;
• is a newcomer to Canada (i.e., refugee claimant);
• has recently moved to Ontario;
• has a newborn child;
• experienced an income change; or
• is facing administrative delays for receipt of the OCB and NCBS.

OR

2. A recipient (or spouse) receives:
less than the maximum CCB

The following are not eligible for the TCB:
• recipients of Temporary Care Assistance (TCA);
• recipients receiving an amount for dependent(s) of dependent(s);
• persons in receipt of the Extended Employment Health Benefit (EEHB) or

Extended Health Benefit (EHB);
• residents of interval and transition homes once they are no longer eligible for the equivalent to basic needs and shelter;     and
• residents of emergency hostels.
 

PROCEDURE

Case Managers are to advise OW applicants/participants to contact the Canada Revenue Agency if they are not  presently in receipt or have any questions about this benefit.

 Application forms are available in each of the DSB’s offices or can be printed at https://www.canada.ca/en/revenue-agency/services/forms publications/forms/rc66.html 

Toll Free Number: 

1-800-387-1193       English Services

1-800-387-1194        French Services 
 

Cross Reference:  Section 5.1. - Treatment of Income