As of July 1, 2016, the Canada child tax benefit (CCTB) has been replaced by the Canada child benefit (CCB). However, you can still apply for the CCTB for previous years.
The CCTB was a tax-free monthly payment. It was established to assist lower-income families with children under 18 years of age with child-care expenses. The CCTB may include the national child benefit supplement, the child disability benefit, and any related provincial or territorial programs.
You're eligible to receive this credit for prior years if, prior to July 1, 2016:
- your child was younger than 18 years old;
- your child lived with you;
- you were the child's primary caregiver;
- you were a resident of Canada; and
- you (or your spouse or common-law partner) were a Canadian citizen, a permanent resident, a protected person, or a temporary resident who has lived in Canada for 18 months or more and who has a valid permit in the 19th month
The monthly amount you're eligible for depends on:
- the number of children in the household who are younger than 18
- their ages
- your adjusted net family income
- your province or territory of residence
- your marital status
- eligibility for the child disability tax benefit
In some cases, you may need to complete additional forms or provide supporting documentation.
Special rules apply if you share custody of your child with another person.