Canada Child Benefit (CCB)
Canada Child Benefit — definitions
Section 122.6 defines the terms used in the Canada Child Benefit (CCB) provisions. The CCB is a tax-free monthly payment to eligible families with children under 18, replacing the former Canada Child Tax Benefit.
Plain-language explanation
The Canada Child Benefit (CCB) is a tax-free monthly payment to eligible families with children under 18. The program was introduced in 2016 and replaced the Canada Child Tax Benefit (CCTB) and the Universal Child Care Benefit (UCCB). The CCB is administered through s.122.6 definitions and s.122.61 payment rules.
Non-taxable: CCB payments are not included in income (unlike the old UCCB). This also means they do not affect income-tested benefits like the GST credit.
Eligibility: You must be the "eligible individual" — the parent primarily responsible for the child's care. For two-parent families, typically the lower-income parent (or the female parent by default). You must be a Canadian resident, and the child must live with you.
Amount: For 2026, the base CCB is approximately $7,787 per year ($648/month) for each child under 6, and $6,570 per year ($547/month) per child aged 6–17. The amount begins to phase out at family net income above approximately $36,502 (15% clawback) and then more steeply at $79,087 (clawback rate depends on number of children).
Apply via tax return: You apply for CCB by filing your tax return and ticking the appropriate box. For new parents, a child birth registration can trigger automatic CCB enrollment.
Example
Priya has a child aged 2 and net family income of $80,000. Her annual CCB is approximately $7,787 minus the clawback: ($80,000 − $79,087) × 3.2% ≈ $29 clawback, so approximately $7,758/year ($646/month). At $120,000 family income, the clawback is more significant.
Amendment history
Significant changes to this provision. Older versions help you understand rules that applied in prior tax years.
Canada Child Benefit replaced the Canada Child Tax Benefit (CCTB) and Universal Child Care Benefit (UCCB). The new CCB is tax-free (UCCB was taxable), income-tested, and provides higher amounts to lower-income families.
Common questions
Is the Canada Child Benefit taxable? +
No. CCB payments are completely tax-free and are not included in your income. They do not appear on your T1 return and do not affect any income-tested benefits.
What is the "shared custody" adjustment to the CCB? +
If you share custody of your child 40–60% of the time, each parent receives 50% of the CCB that would otherwise be payable. The CCB is split between the two households for shared-custody arrangements.
Key terms
Related sections
Source: Income Tax Act, RSC 1985, c. 1 (5th Supp.), section 122.6. — Read the official text on Justice Canada
These summaries are for educational purposes only and do not constitute legal or tax advice. Speak with a CPA for advice on your specific situation.