Child tax credit

Canada Child Benefit

Starting July 2016 Universal Child Care Benefit (UCCB), Canada Child Tax Benefit (CCTB), and National Child Benefit Supplement (NCBS) will be replaced with the Canada Child Benefit (CCB). The new CCB will provide a maximum benefit of $6,400 per child under 6 and $5,400 per child aged 6 through 17.
The benefit will be reduced when adjusted family net income is over $30,000.  The rates of reduction will vary depending on the number of children, and when adjusted family net income is over $65,000. Entitlement to the CCB for July 2016 to June 2017 will be based on adjusted family net income for the 2015 taxation year.  According to the reduction rates once adjusted family net income reaches approximately $107,050, the benefit is reduced to zero.


Canada Child Benefit Phase-out Rates and Adjusted Family Net Income Thresholds
Number of children (for phase-out rates) Phase-Out Rates (%)
$30,000 to $65,000 Over $65,000
1 child 7 3.2
2 children 13.5 5.7
3 children 19 8
4 or more children 23 9.5



For your estimated benefits see the Canada Child Benefit Calculator