309:(CCB), a tax-free payment targeting low- and middle-income families; those with incomes higher than $ 150,000 will receive less than the previous system. In 2018-19 benefit year, the CCB payments are up to $ 6,496 per year per child under the age of 6, and up to $ 5,481 per year per child aged 6 to 17 in benefit year 2018-19. The CCB is income-dependent; the first income threshold for families to receive Canada Child Benefit is $ 30,450 and the second threshold is $ 65,975 in 2018-19. Since its inception, the Canada Child Benefit has lifted about 300,000 children out of poverty, and has helped reduce child poverty by 40% from 2013 to 2017. The budget for Canada Child Benefit has been increased in 2019, increasing the annual benefit to a maximum of $ 6,639 for children under 6 and $ 5,602 for ages 6 through 17, allowing parents to provide more due to the increased cost of living.
91:(CTB) that consolidates the family allowance, the child credit and refundable child tax credit into a unified benefit of $ 1,020 per child (with a supplementary benefit of $ 75 for the third child and following children). Unlike family allowance that it replaces, this monthly payment is not taxable for the recipient. This measure was estimated to increase benefits by $ 2.1 billions over a period of five years.
609:
107:
or WIS in future federal budgets) of up to $ 500 (per family) designed to deliver increased benefits for low-income working families with children. The supplement phases-in at 8% of earned income above $ 3,750 ; reaches its maximum amount ($ 500) between $ 10,000 and $ 20,921 of earned income
237:(NCB) System based on collaboration between federal, provincial and territorial governments whereas the federal government strengthen the federal benefit and provincial and territorial government can provide additional benefits and services to low-income families.
229:
increased the NCB supplement by $ 350 ($ 180 in July 1999, $ 170 in July 2000) and the income level where the base benefit starts to phase out and the NCB supplement fully phases out increased from $ 25,921 to $ 29,590 by July 2000.
847:
275:
the UCCB was made shareable between shared-custody parents, and in that instance the payment was evenly split between parents (each receiving $ 50 per month). The measure entered into force in July 2011.
111:
The law implementing the new benefit is adopted by the House of
Commons in September 1992 and received royal assent on 15 October 1992. The National Council on Social Welfare supported the reform as a
222:
Benefits under the CCTB are increased to provide up to $ 1,625 for the first child and $ 1,425 for each additional child (this level of benefits applies to family with income up to $ 20,921).
746:
202:
Phase-out is also faster (12.1% for one-child families, 20.2% for two-child families and 26.8% otherwise) but the income level at which the benefits are entirely exhausted remains $ 25,921.
726:
921:
880:
916:
158:(CCTB) that combines the CTB and the WIS into a single enhance payment to increase benefit levels for low-income families. The roll-out of the CCTB was scheduled in two steps:
371:
An Act to amend the Income Tax Act, to enact the
Children's Special Allowances Act, to amend certain other Acts in consequence thereof and to repeal the Family Allowances Act
955:
674:
835:
829:
811:
48:
261:(UCCB), a new benefit of up to $ 1,200 annually for children under 6. Unlike other benefits, the UCCB is a taxable payment that is included in the recipient income.
800:
949:
286:
The UCCB would be extended to children aged 6 through 17 with a yearly benefit of $ 720. That new benefit would replace the Child Tax Credit starting in 2015.
961:
416:
753:
294:
which received royal assent on 23 June 2015 and entered into force on 1 July 2015 (even though the new amounts were enacted as of 1 January 2015).
967:
706:
853:
795:
998:
369:
357:
875:
1013:
682:
652:
580:
108:
and is subsequently reduced by 10% of earning income above $ 20,921 (i.e. is fully exhausted at $ 25,921 of earned income).
297:
The UCCB remained unchanged until 30 June 2016 when the benefit was terminated and replaced by the Canada Child
Benefit.
430:
564:
739:
246:
444:
250:
1003:
926:
272:
226:
175:
147:
84:
993:
402:
67:
The CCTB was enacted in response to a commitment made by the
Canadian parliament, in November 1989, to
387:
1008:
932:
592:
328:
904:
627:
283:
The UCCB amount for children under 6 would be increased from $ 1,200 to $ 1,920 on an annual basis;
215:
The base benefit (that replaced the CTB) that is available to families with income up to $ 67,000.
779:
218:
The NCB supplement (that replaced the WIS) targeted towards low-income families (up to $ 25,921).
199:
Phase-in is faster so that the income level at which the benefits are maximized remains $ 10,000.
36:
513:
869:
817:
774:
234:
40:
27:(CCTB), is an income-tested income support program for Canadian families. It is delivered as a
549:
279:
A significant expansion of the UCCB was announced in
November 2014 in the Fall Fiscal Update:
841:
710:
596:
268:
received royal assent on 22 June 2006 and the UCCB was paid for the first time in July 2006.
823:
8:
56:
720:
610:"2010 Federal Budget Personal Tax Changes - Impact on Families affected by Disability"
910:
68:
499:
487:
51:(CDB), a monthly benefit for families caring for children with severe and prolonged
644:
568:
80:
165:
Secondly on July 1, 1998 with the enactment of the new Canada Child Tax
Benefit.
375:
254:
52:
716:
537:
987:
323:
131:
318:
123:, hence reducing the impact of the new benefit in reducing child poverty.
561:
731:
143:
182:
The WIS is computed on a per-child basis rather than a per-family basis;
44:
28:
514:"La nouvelle prestation pour enfants ne favorise pas les plus pauvres"
32:
305:
Canada Child Tax
Benefit was eliminated in 2016 and replaced by the
240:
474:
127:
116:
119:
or unemployment insurance payments would not be eligible to the
137:
378:, Part III, vol. 15 (1992), n°4. (pages 1351 and following)
87:
the introduction in
January 1993 of a renewed and enriched
174:
The WIS was greatly enhanced following the passage of the
300:
211:
Under the new system, the CCTB have two main components:
673:
Canada, Employment and Social
Development (2016-05-12).
538:
Working
Together Towards a National Child Benefit System
645:"Backgrounder: Strengthening the Canada Child Benefit"
74:
126:
However, it has been found that, due to cutbacks to
94:
985:
881:Scientific Research and Experimental Development
633:. Department of Finance. 2014-11-12. p. 11.
241:Universal Canada Child Benefit (UCCB, 2006–2016)
169:
162:First in July 1997 with the increase of the WIS;
593:Universal Child Care Benefit, Information Sheet
478:(Ph.D. Dissertation) Wilfrid Laurier University
356:, as read after the changes brought forward by
352:C and D parameters of section 122.61(1) of the
206:
747:
115:but pointed out that most families receiving
31:-free monthly payment available to eligible
628:"Update of Economic and Fiscal Projections"
16:Monthly Child Benefit for Parents in Canada
761:
754:
740:
138:Canada Child Tax Benefit (CCTB, 1998–2016)
71:child poverty in Canada by the year 2000.
727:Ottawa on lookout for child benefit fraud
511:
418:Sustaining Canada’s Economic Recovery Act
130:, the impact of this program in reducing
468:
466:
472:Garcia, Miguel Roberto Sanchez (2002).
986:
672:
446:Budget Implementation Act, 2016, No. 1
301:Canada Child Benefit (CCB, since 2016)
735:
533:
531:
463:
339:
290:The changes were incorporated in the
717:What you need to know about the CCTB
435:. S.C. 2015, c. 36, s. 36-37 and 40.
432:Economic Action Plan 2015 Act, No. 1
292:Economic Action Plan 2015 Act, No. 1
185:Maximum benefit level is raised to:
574:
555:
456:
13:
999:Tax credits and benefits in Canada
528:
512:Dubuisson, Philippe (1992-09-25).
75:Child Tax Benefit (CTB, 1993–1998)
14:
1025:
854:Labour-sponsored funds tax credit
700:
475:Targeting child poverty in Canada
421:. S.C. 2010, c. 25, s. 74 and 75.
233:The reform is part of a proposed
39:. The CCTB could incorporate the
581:Canada Child Tax Benefit: Update
404:Universal Child Care Benefit Act
266:Universal Child Care Benefit Act
47:families with children, and the
863:Major deductions and incentives
666:
655:from the original on 2018-05-14
637:
620:
602:
586:
438:
424:
410:
396:
194:$ 330 for any additional child.
150:the gradual replacement of the
95:Working Income Supplement (WIS)
789:Major tax credits and benefits
543:
505:
493:
481:
381:
363:
346:
259:Universal Canada Child Benefit
247:2006 Canadian federal election
142:The federal finance minister,
79:The federal finance minister,
1:
922:Children’s fitness tax credit
334:
170:Enhancement of the WIS (1997)
43:(NCB), a monthly benefit for
1014:Federal assistance in Canada
927:Universal child care benefit
649:Department of Finance Canada
540:. February 18, 1997. p.18–22
273:2010 Canadian federal budget
227:1999 Canadian federal budget
207:Enactment of the CCTB (1998)
176:1997 Canadian federal budget
148:1997 Canadian federal budget
99:The new benefit includes an
85:1992 Canadian federal budget
7:
312:
191:$ 405 for the second child;
113:step in the right direction
10:
1030:
968:Workers Income Tax Benefit
393:. S.C. 1997, ch. 26, s. 80
188:$ 605 for the first child;
117:social assistance payments
62:
35:families to help with the
956:Public Transit Tax Credit
942:
933:Working Income Supplement
917:Children’s art tax credit
897:
890:
862:
788:
767:
389:Budget Implementation Act
329:Guaranteed minimum income
105:Working income supplement
905:Canada Child Tax Benefit
836:Climate action incentive
830:Child Disability Benefit
812:Canada Employment Credit
449:. S.C. 2016, c. 7, s. 53
156:Canada Child Tax Benefit
121:earned-income supplement
101:earned-income supplement
49:Child Disability Benefit
37:cost of raising children
25:Canada Child Tax Benefit
516:. La Presse. p. B4
251:conservative government
870:Capital Cost Allowance
818:Canada workers benefit
780:Corporate income taxes
775:Income taxes in Canada
762:Income taxes in Canada
675:"Canada Child Benefit"
583:. February 1999. p.3–4
235:National Child Benefit
41:National Child Benefit
23:(CCB), previously the
848:Investment Tax Credit
842:Disability Tax Credit
801:Basic personal amount
711:Canada Revenue Agency
707:Information about CCB
597:Canada Revenue Agency
374:, S.C. 1992, ch. 48.
57:physical disabilities
950:Education Tax Credit
824:Caregiver tax credit
806:Canada Child Benefit
307:Canada Child Benefit
103:(referred to as the
21:Canada Child Benefit
1004:Childhood in Canada
962:Textbook Tax Credit
146:, announced in the
83:, announced in the
994:Taxation in Canada
721:The Globe and Mail
616:. 17 January 2011.
567:2019-04-27 at the
562:Budget Papers 1998
550:Budget Papers 1997
500:Budget Papers 1992
488:Budget Papers 1992
340:Acts of Parliament
981:
980:
977:
976:
911:Child Tax Benefit
407:. S.C. 2006, c. 4
358:S.C. 1992, ch. 48
152:Child Tax Benefit
128:social assistance
89:Child Tax Benefit
1021:
1009:Family in Canada
895:
894:
756:
749:
742:
733:
732:
694:
693:
691:
690:
681:. Archived from
670:
664:
663:
661:
660:
641:
635:
634:
632:
624:
618:
617:
606:
600:
590:
584:
578:
572:
559:
553:
547:
541:
535:
526:
525:
523:
521:
509:
503:
497:
491:
485:
479:
470:
457:Other references
450:
442:
436:
428:
422:
414:
408:
400:
394:
385:
379:
367:
361:
350:
1029:
1028:
1024:
1023:
1022:
1020:
1019:
1018:
984:
983:
982:
973:
938:
886:
858:
784:
763:
760:
703:
698:
697:
688:
686:
671:
667:
658:
656:
643:
642:
638:
630:
626:
625:
621:
608:
607:
603:
591:
587:
579:
575:
569:Wayback Machine
560:
556:
548:
544:
536:
529:
519:
517:
510:
506:
498:
494:
486:
482:
471:
464:
459:
454:
453:
443:
439:
429:
425:
415:
411:
401:
397:
386:
382:
368:
364:
351:
347:
342:
337:
315:
303:
243:
209:
172:
140:
134:is negligible.
97:
81:Don Mazankowski
77:
65:
17:
12:
11:
5:
1027:
1017:
1016:
1011:
1006:
1001:
996:
979:
978:
975:
974:
972:
971:
965:
959:
953:
946:
944:
940:
939:
937:
936:
930:
924:
919:
914:
908:
901:
899:
892:
888:
887:
885:
884:
878:
876:RRSP deduction
873:
866:
864:
860:
859:
857:
856:
851:
845:
839:
833:
827:
821:
815:
809:
803:
798:
792:
790:
786:
785:
783:
782:
777:
771:
769:
765:
764:
759:
758:
751:
744:
736:
730:
729:
724:
714:
702:
701:External links
699:
696:
695:
665:
651:. 2018-03-27.
636:
619:
601:
585:
573:
554:
542:
527:
504:
492:
480:
461:
460:
458:
455:
452:
451:
437:
423:
409:
395:
380:
376:Canada Gazette
362:
354:Income Tax Act
344:
343:
341:
338:
336:
333:
332:
331:
326:
321:
314:
311:
302:
299:
288:
287:
284:
255:Stephen Harper
245:Following the
242:
239:
220:
219:
216:
208:
205:
204:
203:
200:
197:
196:
195:
192:
189:
183:
171:
168:
167:
166:
163:
139:
136:
96:
93:
76:
73:
64:
61:
15:
9:
6:
4:
3:
2:
1026:
1015:
1012:
1010:
1007:
1005:
1002:
1000:
997:
995:
992:
991:
989:
969:
966:
963:
960:
957:
954:
951:
948:
947:
945:
941:
934:
931:
928:
925:
923:
920:
918:
915:
912:
909:
906:
903:
902:
900:
896:
893:
889:
882:
879:
877:
874:
871:
868:
867:
865:
861:
855:
852:
849:
846:
843:
840:
837:
834:
831:
828:
825:
822:
819:
816:
813:
810:
807:
804:
802:
799:
797:
794:
793:
791:
787:
781:
778:
776:
773:
772:
770:
766:
757:
752:
750:
745:
743:
738:
737:
734:
728:
725:
722:
718:
715:
712:
708:
705:
704:
685:on 2021-06-06
684:
680:
676:
669:
654:
650:
646:
640:
629:
623:
615:
611:
605:
598:
594:
589:
582:
577:
570:
566:
563:
558:
551:
546:
539:
534:
532:
515:
508:
501:
496:
489:
484:
477:
476:
469:
467:
462:
448:
447:
441:
434:
433:
427:
420:
419:
413:
406:
405:
399:
392:
390:
384:
377:
373:
372:
366:
359:
355:
349:
345:
330:
327:
325:
324:Child benefit
322:
320:
317:
316:
310:
308:
298:
295:
293:
285:
282:
281:
280:
277:
274:
269:
267:
262:
260:
256:
252:
248:
238:
236:
231:
228:
223:
217:
214:
213:
212:
201:
198:
193:
190:
187:
186:
184:
181:
180:
179:
177:
164:
161:
160:
159:
157:
153:
149:
145:
135:
133:
132:child poverty
129:
124:
122:
118:
114:
109:
106:
102:
92:
90:
86:
82:
72:
70:
60:
58:
54:
50:
46:
42:
38:
34:
30:
26:
22:
805:
687:. Retrieved
683:the original
678:
668:
657:. Retrieved
648:
639:
622:
613:
604:
588:
576:
557:
545:
518:. Retrieved
507:
495:
483:
473:
445:
440:
431:
426:
417:
412:
403:
398:
388:
383:
370:
365:
353:
348:
319:Basic income
306:
304:
296:
291:
289:
278:
270:
265:
263:
258:
257:created the
244:
232:
224:
221:
210:
173:
155:
151:
141:
125:
120:
112:
110:
104:
100:
98:
88:
78:
66:
24:
20:
18:
883:(SR&ED)
144:Paul Martin
988:Categories
891:Eliminated
796:Age amount
689:2019-09-18
659:2019-09-18
520:1 December
335:References
249:, the new
45:low-income
898:Childcare
154:by a new
69:eradicate
653:Archived
565:Archived
313:See also
33:Canadian
768:General
599:, 2006.
571:. p.110
552:. p.192
490:, p.136
271:In the
253:led by
63:History
970:(WITB)
958:(PTTC)
943:Others
929:(UCCB)
907:(CCTB)
502:, p.92
391:, 1997
53:mental
964:(TTC)
952:(ETC)
935:(WIS)
913:(CTB)
872:(CCA)
850:(ITC)
844:(DTC)
838:(CAI)
832:(CDB)
826:(CTC)
820:(CWB)
814:(CEC)
808:(CCB)
719:from
709:from
631:(PDF)
614:RDSP
522:2020
264:The
225:The
19:The
679:aem
55:or
29:tax
990::
677:.
647:.
612:.
595:,
530:^
465:^
178::
59:.
755:e
748:t
741:v
723:.
713:.
692:.
662:.
524:.
360:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.