Who can apply

You must meet all of the following conditions:

• You live with a child who is under 18 years of age
• You are primarily responsible for the care and upbringing of the child See who is primarily responsible
• You are a resident of Canada for tax purposes
• You or your spouse or common-law partner must be any of the following:
  • a Canadian citizen
  • a permanent resident
  • a protected person (has received a positive Notice of Decision from the Immigration and Refugee Board)
    • NOTE: An individual with a “Refugee Protection Claimant Document” is not eligible for the CCB

    a temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month other than one that states "does not confer status" or "does not confer temporary resident status"

    an individual who is registered, or entitled to be registered under the Indian Act

    You cannot get the Canada child benefit (CCB) for a foster child for any month in which Children's special allowances (CSA) are payable.

    You may get the CCB if you live with and care for a child under a kinship or close relationship program from the governments of Canada, a province, a territory or an Indigenous governing body, as long as CSA are not payable for that child.

    Who is primarily responsible for the care of the child

    The person who is primarily responsible for the care and upbringing of the child should apply for the CCB. That person is responsible for things such as:

    • supervising the child’s daily activities and needs
    • making sure the child’s medical needs are met
    • arranging for child care when necessary

    When there is a female parent who lives with the child

    When two individuals who are spouses or common-law partners reside in the same home as the child, the female parent is presumed to be primarily responsible for the care and upbringing of all the children in the home. She should be the one applying for the CCB. The female presumption is a legislative requirement and only one payment per household can be issued under the Income Tax Act. No matter which parent receives the CCB, the amount will be the same.

    However, if the other parent is primarily responsible, they should apply and attach a signed letter from the female parent stating that they are primarily responsible for the care and upbringing of all the children in the home.

    If the child resides with same-sex parents, only one parent should apply for all the children in the home.

    Child custody arrangements and your benefits

    If a child only lives with you part of the time, you need to determine if you are considered to have shared custody.

    Determine if you have shared custody

    Does the child spend their time:

    • about equally between you and another individual (between 40% and 60%) If the child lives with you at least 40% of the time or on an approximately equal basis with you and another individual at a different address, then both individuals are considered to have shared custody for the purposes of the CCB. For example, the child lives with you one week and with another individual one week, or with you 4 days a week and with the other individual 3 days a week (between 40% and 60%).
      • Both individuals should apply for the CCB for the child in shared custody
      • Shared custody and your payments
      • You should apply for the CCB for the child

      If you start or end a shared custody situation, let the CRA know that your situation changed.