320:(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.
102:(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.
620:
118:
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
248:(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.
240:
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.
858:
286:
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.
122:
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
233:
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).
757:
213:
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.
737:
932:
891:
927:
169:(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:
382:
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
966:
685:
846:
840:
822:
59:
272:(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.
811:
960:
297:
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.
972:
427:
764:
305:
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).
978:
717:
864:
806:
17:
1009:
380:
368:
886:
1024:
693:
663:
591:
119:
and is subsequently reduced by 10% of earning income above $ 20,921 (i.e. is fully exhausted at $ 25,921 of earned income).
308:
The UCCB remained unchanged until 30 June 2016 when the benefit was terminated and replaced by the Canada Child
Benefit.
441:
575:
750:
257:
455:
261:
1014:
937:
283:
237:
186:
158:
95:
1004:
413:
78:
The CCTB was enacted in response to a commitment made by the
Canadian parliament, in November 1989, to
398:
1019:
943:
603:
339:
915:
638:
294:
The UCCB amount for children under 6 would be increased from $ 1,200 to $ 1,920 on an annual basis;
226:
The base benefit (that replaced the CTB) that is available to families with income up to $ 67,000.
790:
229:
The NCB supplement (that replaced the WIS) targeted towards low-income families (up to $ 25,921).
210:
Phase-in is faster so that the income level at which the benefits are maximized remains $ 10,000.
47:
524:
880:
828:
785:
245:
51:
38:(CCTB), is an income-tested income support program for Canadian families. It is delivered as a
560:
290:
A significant expansion of the UCCB was announced in
November 2014 in the Fall Fiscal Update:
852:
721:
607:
279:
received royal assent on 22 June 2006 and the UCCB was paid for the first time in July 2006.
834:
8:
67:
731:
621:"2010 Federal Budget Personal Tax Changes - Impact on Families affected by Disability"
921:
79:
510:
498:
62:(CDB), a monthly benefit for families caring for children with severe and prolonged
655:
579:
91:
176:
Secondly on July 1, 1998 with the enactment of the new Canada Child Tax
Benefit.
386:
265:
63:
727:
548:
998:
334:
142:
329:
134:, hence reducing the impact of the new benefit in reducing child poverty.
572:
742:
154:
193:
The WIS is computed on a per-child basis rather than a per-family basis;
55:
39:
525:"La nouvelle prestation pour enfants ne favorise pas les plus pauvres"
43:
316:
Canada Child Tax
Benefit was eliminated in 2016 and replaced by the
251:
485:
138:
127:
130:
or unemployment insurance payments would not be eligible to the
148:
389:, Part III, vol. 15 (1992), n°4. (pages 1351 and following)
98:
the introduction in
January 1993 of a renewed and enriched
185:
The WIS was greatly enhanced following the passage of the
311:
222:
Under the new system, the CCTB have two main components:
684:
Canada, Employment and Social
Development (2016-05-12).
549:
Working
Together Towards a National Child Benefit System
656:"Backgrounder: Strengthening the Canada Child Benefit"
85:
137:
However, it has been found that, due to cutbacks to
105:
996:
892:Scientific Research and Experimental Development
644:. Department of Finance. 2014-11-12. p. 11.
252:Universal Canada Child Benefit (UCCB, 2006–2016)
180:
173:First in July 1997 with the increase of the WIS;
604:Universal Child Care Benefit, Information Sheet
489:(Ph.D. Dissertation) Wilfrid Laurier University
367:, as read after the changes brought forward by
363:C and D parameters of section 122.61(1) of the
217:
758:
126:but pointed out that most families receiving
42:-free monthly payment available to eligible
639:"Update of Economic and Fiscal Projections"
27:Monthly Child Benefit for Parents in Canada
772:
765:
751:
149:Canada Child Tax Benefit (CCTB, 1998–2016)
82:child poverty in Canada by the year 2000.
738:Ottawa on lookout for child benefit fraud
522:
429:Sustaining Canada’s Economic Recovery Act
141:, the impact of this program in reducing
479:
477:
483:Garcia, Miguel Roberto Sanchez (2002).
14:
997:
683:
457:Budget Implementation Act, 2016, No. 1
312:Canada Child Benefit (CCB, since 2016)
746:
544:
542:
474:
350:
301:The changes were incorporated in the
728:What you need to know about the CCTB
446:. S.C. 2015, c. 36, s. 36-37 and 40.
443:Economic Action Plan 2015 Act, No. 1
303:Economic Action Plan 2015 Act, No. 1
196:Maximum benefit level is raised to:
585:
566:
467:
24:
1010:Tax credits and benefits in Canada
539:
523:Dubuisson, Philippe (1992-09-25).
86:Child Tax Benefit (CTB, 1993–1998)
25:
1036:
865:Labour-sponsored funds tax credit
711:
486:Targeting child poverty in Canada
432:. S.C. 2010, c. 25, s. 74 and 75.
244:The reform is part of a proposed
50:. The CCTB could incorporate the
592:Canada Child Tax Benefit: Update
415:Universal Child Care Benefit Act
277:Universal Child Care Benefit Act
58:families with children, and the
874:Major deductions and incentives
677:
666:from the original on 2018-05-14
648:
631:
613:
597:
449:
435:
421:
407:
205:$ 330 for any additional child.
161:the gradual replacement of the
106:Working Income Supplement (WIS)
800:Major tax credits and benefits
554:
516:
504:
492:
392:
374:
357:
270:Universal Canada Child Benefit
258:2006 Canadian federal election
153:The federal finance minister,
90:The federal finance minister,
13:
1:
933:Children’s fitness tax credit
345:
181:Enhancement of the WIS (1997)
54:(NCB), a monthly benefit for
1025:Federal assistance in Canada
938:Universal child care benefit
660:Department of Finance Canada
551:. February 18, 1997. p.18–22
284:2010 Canadian federal budget
238:1999 Canadian federal budget
218:Enactment of the CCTB (1998)
187:1997 Canadian federal budget
159:1997 Canadian federal budget
110:The new benefit includes an
96:1992 Canadian federal budget
18:Universal child care benefit
7:
323:
202:$ 405 for the second child;
124:step in the right direction
10:
1041:
979:Workers Income Tax Benefit
404:. S.C. 1997, ch. 26, s. 80
199:$ 605 for the first child;
128:social assistance payments
73:
46:families to help with the
967:Public Transit Tax Credit
953:
944:Working Income Supplement
928:Children’s art tax credit
908:
901:
873:
799:
778:
400:Budget Implementation Act
340:Guaranteed minimum income
116:Working income supplement
916:Canada Child Tax Benefit
847:Climate action incentive
841:Child Disability Benefit
823:Canada Employment Credit
460:. S.C. 2016, c. 7, s. 53
167:Canada Child Tax Benefit
132:earned-income supplement
112:earned-income supplement
60:Child Disability Benefit
48:cost of raising children
36:Canada Child Tax Benefit
527:. La Presse. p. B4
262:conservative government
881:Capital Cost Allowance
829:Canada workers benefit
791:Corporate income taxes
786:Income taxes in Canada
773:Income taxes in Canada
686:"Canada Child Benefit"
594:. February 1999. p.3–4
246:National Child Benefit
52:National Child Benefit
34:(CCB), previously the
859:Investment Tax Credit
853:Disability Tax Credit
812:Basic personal amount
722:Canada Revenue Agency
718:Information about CCB
608:Canada Revenue Agency
385:, S.C. 1992, ch. 48.
68:physical disabilities
961:Education Tax Credit
835:Caregiver tax credit
817:Canada Child Benefit
318:Canada Child Benefit
114:(referred to as the
32:Canada Child Benefit
1015:Childhood in Canada
973:Textbook Tax Credit
157:, announced in the
94:, announced in the
1005:Taxation in Canada
732:The Globe and Mail
627:. 17 January 2011.
578:2019-04-27 at the
573:Budget Papers 1998
561:Budget Papers 1997
511:Budget Papers 1992
499:Budget Papers 1992
351:Acts of Parliament
992:
991:
988:
987:
922:Child Tax Benefit
418:. S.C. 2006, c. 4
369:S.C. 1992, ch. 48
163:Child Tax Benefit
139:social assistance
100:Child Tax Benefit
16:(Redirected from
1032:
1020:Family in Canada
906:
905:
767:
760:
753:
744:
743:
705:
704:
702:
701:
692:. Archived from
681:
675:
674:
672:
671:
652:
646:
645:
643:
635:
629:
628:
617:
611:
601:
595:
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558:
552:
546:
537:
536:
534:
532:
520:
514:
508:
502:
496:
490:
481:
468:Other references
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453:
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361:
21:
1040:
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1035:
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1033:
1031:
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995:
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993:
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682:
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654:
653:
649:
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637:
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632:
619:
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602:
598:
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586:
580:Wayback Machine
571:
567:
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408:
397:
393:
379:
375:
362:
358:
353:
348:
326:
314:
254:
220:
183:
151:
145:is negligible.
108:
92:Don Mazankowski
88:
76:
28:
23:
22:
15:
12:
11:
5:
1038:
1028:
1027:
1022:
1017:
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1007:
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964:
957:
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951:
950:
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947:
941:
935:
930:
925:
919:
912:
910:
903:
899:
898:
896:
895:
889:
887:RRSP deduction
884:
877:
875:
871:
870:
868:
867:
862:
856:
850:
844:
838:
832:
826:
820:
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797:
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793:
788:
782:
780:
776:
775:
770:
769:
762:
755:
747:
741:
740:
735:
725:
713:
712:External links
710:
707:
706:
676:
662:. 2018-03-27.
647:
630:
612:
596:
584:
565:
553:
538:
515:
503:
491:
472:
471:
469:
466:
463:
462:
448:
434:
420:
406:
391:
387:Canada Gazette
373:
365:Income Tax Act
355:
354:
352:
349:
347:
344:
343:
342:
337:
332:
325:
322:
313:
310:
299:
298:
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266:Stephen Harper
256:Following the
253:
250:
231:
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952:
945:
942:
939:
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920:
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913:
911:
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893:
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879:
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866:
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839:
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833:
830:
827:
824:
821:
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789:
787:
784:
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781:
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754:
749:
748:
745:
739:
736:
733:
729:
726:
723:
719:
716:
715:
696:on 2021-06-06
695:
691:
687:
680:
665:
661:
657:
651:
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338:
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335:Child benefit
333:
331:
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309:
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304:
296:
293:
292:
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188:
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143:child poverty
140:
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129:
125:
120:
117:
113:
103:
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97:
93:
83:
81:
71:
69:
65:
61:
57:
53:
49:
45:
41:
37:
33:
19:
816:
698:. Retrieved
694:the original
689:
679:
668:. Retrieved
659:
650:
633:
624:
615:
599:
587:
568:
556:
529:. Retrieved
518:
506:
494:
484:
456:
451:
442:
437:
428:
423:
414:
409:
399:
394:
381:
376:
364:
359:
330:Basic income
317:
315:
307:
302:
300:
289:
281:
276:
274:
269:
268:created the
255:
243:
235:
232:
221:
184:
166:
162:
152:
136:
131:
123:
121:
115:
111:
109:
99:
89:
77:
35:
31:
29:
894:(SR&ED)
155:Paul Martin
999:Categories
902:Eliminated
807:Age amount
700:2019-09-18
670:2019-09-18
531:1 December
346:References
260:, the new
56:low-income
909:Childcare
165:by a new
80:eradicate
664:Archived
576:Archived
324:See also
44:Canadian
779:General
610:, 2006.
582:. p.110
563:. p.192
501:, p.136
282:In the
264:led by
74:History
981:(WITB)
969:(PTTC)
954:Others
940:(UCCB)
918:(CCTB)
513:, p.92
402:, 1997
64:mental
975:(TTC)
963:(ETC)
946:(WIS)
924:(CTB)
883:(CCA)
861:(ITC)
855:(DTC)
849:(CAI)
843:(CDB)
837:(CTC)
831:(CWB)
825:(CEC)
819:(CCB)
730:from
720:from
642:(PDF)
625:RDSP
533:2020
275:The
236:The
30:The
690:aem
66:or
40:tax
1001::
688:.
658:.
623:.
606:,
541:^
476:^
189::
70:.
766:e
759:t
752:v
734:.
724:.
703:.
673:.
535:.
371:.
20:)
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