Child benefits Канада


Supercharge Your Canada Child Benefit by Making an RRSP Contribution

Posted by Enoch Omololu | Updated on Dec 28, 2020 | Investing Series | 6

**Updated for 2020!

Every New Year, you’re allowed to make contributions to your RRSP during the first 60 days and claim it as a deduction in your income tax return for the previous year. For example, in 2020, you can make RRSP contributions (up until March 1, 2020) using your contribution room from 2020 or previous years, and claim it as a deduction in your income tax return for the 2020 tax year.

This is why the first 2 months of every new year is referred to as the “RRSP Season.” People try to catch up with RRSP contributions they have neglected over the last year because they do not want to miss out on the juicy tax refunds that will come in the mail after they have filed their tax return.

And, of course, they also remember that they need to save for retirement!

For a bit of background, RRSP is an acronym for Registered Retirement Savings Plan. You can contribute up to 18% of your earned income per year, up to a maximum limit – $26,500 for the 2020 tax year ($26,230 for 2020).

RRSP contributions can be claimed as a deduction in your income tax return and will result in a tax refund. The amount of refund you receive is based on your marginal tax rate. Money invested in the RRSP grows tax-deferred until withdrawal in retirement, and unused contribution room can be carried forward to future years.

As if there are not enough reasons to make you want to save for retirement, there is an additional incentive (if you have kids) for why you should consider making that RRSP contribution before March 1!

Canada Child Benefit (CCB)

The Canada Child Benefit was introduced in the Federal Budget of 2020. The program was set up to replace the Canada Child Tax Benefit (CCTB) and Universal Child Care Benefit (UCCB). Like the CCTB (and unlike the UCCB), Canada Child Benefit payments are non-taxable.

Eligibility for CCB payments is based on a family’s combined net income. For 2020, the maximum eligible annual benefits under the CCB are $6,639 per eligible child under age 6 and $5,602 per eligible child between 6 and 17 years. Families that have children with disabilities may receive an additional benefit of $2,832 per child for the disability tax credit.

The maximum benefit is received by a family with an annual net income less than $30,450. For net annual incomes between $30,450 and $65,976 and those above $65,976, there will be a clawback of the CCB based on the number of children as follows:

** Percentage of clawback on net income over $65,976

For example, a family with 2 children under the age of 6 and a family net income of $29,500 would qualify for the maximum annual benefit of $13,278 ($6,639 x 2).

If the same family had a net income of $60,000, there would be a clawback of 13.5% on the excess income over $30,450 i.e. ($60,976 – $30,450) x 13.5% = $4,121. Therefore, the family would receive a total CCB benefit of $9,157 (i.e. $13,278 – $4,121).

RRSP Contributions Are Considered A Deduction

RRSP contributions are treated in a way that highlights the difference between tax credits and tax deductions. While tax credits are calculated at the lowest tax rate (currently 15%), deductions will impact your income at your highest marginal tax rate.

Additionally, because tax deductions lower your net income on line 236 of your tax return, they impact your eligibility for income-tested benefits at both federal and provincial levels.

The main deductions that lower your net income on line 236 include:

  • RRSP contributions
  • Pension adjustments
  • Childcare expenses
  • Professional and Union dues
  • Employment expenses

Are you seeing where I’m going with this?

Because RRSP contributions are considered a tax deduction on your income tax return, they lower your taxable income and can increase the amount of CCB payments you are eligible for!

Canada Child Benefit and RRSP Contribution Scenarios

For the scenarios below, I used the government CCB calculator here.

Scenario 1
Family A with 3 kids all under 6 years of age and a family net income of $75,000. They make no RRSP contributions and can expect a total family CCB payment of $11,750 for the year. They can also expect to pay approximately $15,852 in taxes (Ontario).
Assumptions for scenario 1: no RRSP contribution made and no other pension plan contributions.

Scenario 2
Family B with 3 kids under 6 years of age and a family net income of $75,000. If they decide to contribute $13,500 which is their full RRSP contribution room for the year (i.e. 18% x $75,000), their family net income falls to $61,500. They can expect a family CCB payment of $13,215, and will pay approx. $11,814 in taxes (Ontario).
Assumptions for scenario 2: full RRSP contribution made and no other pension plan contributions.

Outcome
Because Family B made RRSP contributions for the previous year, their CCB payments increased by $1,465 for the year or $122/month. Additionally, they will save $1,401 in taxes and at a marginal tax rate of 29.65%, their RRSP contribution will also result in a tax refund of about $4,000.

The scenarios denoted above are somewhat simplistic. However, they clearly show that when it comes to income-tested benefits (such as CCB, GST/HST credit, etc.), there is extra money to be had if your taxable net income is as low as possible.

Closing Thoughts

Saving for retirement is always a good thing! With RRSP contributions, you lower your taxes, get a refund and grow your retirement pot. The new Canada Child Benefit program is especially beneficial to low- and middle-income families.

When you boost your RRSP contributions and increase the CCB you are eligible for, the extra funds received can also be used to build up a family RESP for your children’s future post-secondary education.

It is important to determine what works best for your family when it comes to making RRSP contributions efficiently. For some individuals just starting out in the workforce and currently in a low tax bracket, it may make more sense to carry forward their RRSP contributions until when they are in a higher tax bracket. For some in a higher tax bracket, contributing to a spousal RRSP as a means of income-splitting in retirement may be the savvy thing to do.

Child benefits Канада

Canada Child Tax Benefit — The Canada Child Tax Benefit (CCTB) is a tax free monthly payment available to eligible Canadian families to help with the cost of raising children. The CCTB can incorporate the National Child Benefit (NCB), a monthly benefit for low income… … Wikipedia

Child tax credit — Taxation An aspect of fiscal policy … Wikipedia

Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 — Effective (Various dates for different provisions) Citations Public Law Public Law 111 312 Stat … Wikipedia

Canada Learning Bond — The Canada Learning Bond (CLB) is a grant pa >Wikipedia

Child support — Family law Entering into marriag … Wikipedia

cañada — /keuhn yah deuh, yad euh/, n. Chiefly Western U.S. 1. a dry riverbed. 2. a small, deep canyon. [1840 50; Universalium


Canada — /kan euh deuh/, n. a nation in N North America: a member of the Commonwealth of Nations. 29,123,194; 3,690,410 sq. mi. (9,558,160 sq. km). Cap.: Ottawa. * * * Canada Introduction Canada Background: A land of vast distances and rich natural… … Universalium

Poverty in Canada — remains prevalent with some segments of society. The measurement of poverty has been a challenge as there is no official government measure. There is an ongoing debate in Canada about whether a relative measure of poverty, or absolute measure of… … Wikipedia

Income taxes in Canada — constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the last fiscal year, the government collected roughly three times more personal income taxes than it d >Wikipedia

Conservative Party of Canada — For the past party, see Conservative Party of Canada (1867–1942). Conservative Party of Canada Parti conservateur du Canada Active federal party … Wikipedia

Earned income tax credit — The United States federal Earned Income Tax Credit (EITC or EIC) is a refundable tax credit. For tax year 2007, a claimant with one qualifying child can receive a maximum credit of $2,853. For two or more qualifying children, the maximum credit… … Wikipedia

Canada Child Benefit

IMPORTANT: As of July 2020, the Canada Child Benefit (CCB) replaces the Universal Child Care Benefit (UCCB), National Child Benefit Supplement (NCBS), and Canada Child Tax Benefit (CCTB). Since UCCB was a taxable benefit, you’ll need to remember to report this amount for January 2020 to June 2020 on your tax return.

If you’re a parent with children under the age of 18, you know how costly it can be to raise them. Thankfully, the tax-free monthly payments under the Canada Child Benefit (CCB) is meant to help eligible families with those costs. It might also include child disability payments and any related provincial or territorial programs, depending on what your situation is.

To be eligible for CCB payments, you must live with the child and be primarily responsible for his or her care and upbringing. In addition, you must be a resident of Canada for tax purposes and you or your spouse or common-law partner must be:

  • a Canadian citizen
  • a permanent resident
  • a protected person
  • a temporary resident who’s lived in Canada for the past 18 months, and who has a valid permit in the 19th month or
  • an Indian within the meaning of the Indian Act

When should I apply for the payments?

If you were receiving the UCCB or the CCTB amounts for your children, don’t worry! You’ll be automatically registered for the CCB.

You should apply for the CCB payments soon after your child is born, or as soon as you become your child’s primary caregiver, so that you don’t miss out on any payments. You can apply by:

If you share custody of your child and each parent lives with them for about half of the time, the CCB will be split evenly between you. Refer to the Canada Revenue Agency (CRA) website to learn more on applying for CCB when sharing custody.

How much CCB will I get?

To determine your CCB amount, the CRA looks at factors like the number of children you have, their ages, if they qualify for the child disability amount, and your adjusted family net income. Some of this information comes from your tax return, so it’s important that you and your spouse file one each year, even if you don’t have income for the year.

Payments are calculated in July and stay in effect until June of the following year, unless there’s a change in your family situation.

For July 2020 to June 2020, the basic CCB rate is:

  • $6,400 per year ($533.33 per month) for each child under the age of 6
  • $5,400 per year ($450 per month) for each child between the ages of 6 and 17

However, if your adjusted family net income is over $30,000, these amounts start getting reduced.

Note: Be sure to keep your information (such as marital status, number of children in your care, your address, etc.) up to date with the CRA so that you get the right payment amount that you’re entitled to.

Related programs

There are several provincial and territorial programs that are related to the Canada child benefit and administered by the CRA. Your information from the CCB application is used to determine if you’re eligible for these programs; you don’t have to apply separately. Click on the links below for more information on each of these programs:

Пособия на детей в Канаде: полезная информация для новых иммигрантов

  • 332 Поделились

Если у вас есть дети, то каждый месяц вы можете получать “детские деньги”. Какая это сумма и что для этого нужно?

Средства для выплаты пособия на детей в Канаде формируются на двух уровнях – федеральном и провинциальном.

Сюда входят ежемесячное федеральное пособие для каждого ребенка из семьи с низким доходом, а также дополнительные провинциальные льготы и выплаты.

При этом, для упрощения бюрократического процесса, все выплаты и программы координируются налоговой службой Канады (Canadian Revenue Agency).

Виды детских пособий

1)Canada child benefit (CCB) – освобожденные от налогообложения ежемесячные выплаты на детей до 18 лет, рассчитываемые в зависимости от дохода семьи, количества детей и провинции проживания.

2) Провинциальное пособие (Provincial Benefits) зависит от местного законодательства и выплачивается до достижения ребенком 18 лет. Сумма выплат тоже зависит от общего дохода семьи.

Таким образом, размер “детской помощи” напрямую зависит от чистого годового дохода семьи (количества детей и их возраста.

Если вы только прибыли в Канаду, то для получения пособия нужно подать документы, где указать ваш годовой доход за предыдущий год в стране, откуда вы прибыли.

Вы можете онлайн узнать сколько “детских денег” вам причитается. Как это сделать?

1. Зайдите на правительственный сайт и примите условия.

2. Далее укажите за какой год вы будет показывать доход (2020 или 2020)


3. Укажите свой статус в Канаде, в какой провинции вы живете и свое семейное положение.

4. На следующем этапе напишите сколько у вас детей, их имена и возраст.

5. Далее необходимо указать годовой доход семьи.

6. В конечном итоге, вам покажут примерную сумму, которую вы будете получать. Вычисления довольно точные.

Сколько сейчас платят за детей в Канаде?

Семьям с чистым доходом до $30 000 получает до $6 639 в год на каждого ребенка в возрасте до 6 лет и до $5 602 в год на одного ребенка в возрасте от 6 до 17.

Семья с доходом в $30 000, имеющая двух детей в возрасте от 6 до 17 лет получает пособие в сумме $13278 в год.

Важное примечание: данные цифры актуальны, начиная с 20 июля 2020 года.

Чем больше семья зарабатывает, тем меньше размер пособия они получают.

В среднем, семья с годовым доходом $90 000, имеющая двух детей в возрасте от 6 до 17 лет, получает пособие в сумме $ 7 090 в год.

Child benefits Канада

Сообщение alexxis » 12 сен 2010, 04:06

pluto писал(а): Вы должны указать весь ваш доход за прошлый год, разделив его до Канады и после..
Вот вам сайт http://www.cra-arc.gc.ca/menu-eng.html
Там выберите провинцию в которой вы проживаете..
Вот ссылка про Онтарио.
http://www.cra-arc.gc.ca/E/pub/tg/5000-g/5000g-09e.pdf

там вроде бы всё подробно описано.
если чего то не ясно тогда почитаем вместе..

Конечно если вы имели большой доход, то пособие на детей будет маленькое..насколько маленькое это опять же зависит от вашего дохода.

Спасибо за предложение прочитать вместе:)

После углубленного изучения пришел к следующим выводам:

1.General Income Tax Guide не содержит информации по поводу того, что делать с доходом до переезда в Канаду.
2. Однако в нем есть ссылка на Pamphlet T4055, в котором говорится, что под доходом имеется ввиду тот World Income, который имел место для той части года, когда заявитель являлся резидентом Канады, т.е. после лендинга. Соответствеено, в Делкарации (T1 General) доход до Канады не должен упоминаться.
3. Эта декларация (в которой должен упоминаться только доход за последние месяцы года после переезда в Канаду — если он будет, конечно) должна подаваться до апреля 2011.
4. Однако сразу по приезду можно послать Application for Child Benefit (RC66). Согласно этому документу, если заявитель стал резидентом Канады в течение последних двух лет, к нему надо приложить форму RC66SCH (Status in Canada / Statement of Income). Вот как раз в этой форме надо будет написать свой доход до Канады за год приезда (2010) и еще за два года назад (2009, 2008).
5. Насколько я понял, цифры доходов в RC66SCH никак не влияют на количества налога для опаты за 2010 (в апреле 2011). И вообще, ни на что они не влияют, кроме как на вычисление размера детского пособия. Которое, конечно же, потом будет пересчитано на основе канадского дохода за 2011, но это будет уже через полтора года.
6. Форма RC66SCH никакими подтверждающими документами не сопровождается, т.е. размер дохоов за предыдущие два года проверяться не будет, в надежде на честность заявителя.
7. Как это ни плачевно, начинать жизнь в Канаде с обмана не хочется, так что напишу что было, осознавая, что детское пособие будет или ноль или минимум, если такой имеет место быть.
8. Какой бы ни был мой доход в 2010 до Канады, платить налог за него в Канаде я не буду.

The Canada Child Benefit is increasing again. Here’s how much you could get

The Canada Child Benefit is getting a small bump to keep up with the cost of living.

Employment Minister Jean-Yves Duclos announced on Monday that the benefit to parents with children under the age of 18 will increase on July 20, upping the maximum benefit to $6,639 for each child under the age of six and $5,602 for each child between the ages of six and 17.

Last year, families could get a maximum of $6,496 for each child under the age of six and up to $5,481 for each child between six and 17.

The change means families with kids under the age of six could get up to an extra $143 for each child this year.

Those with kids between six and 17 could get an additional $121 per child.

Under those calculations, a family with two kids below the age of six could up to an extra $286 this year through the payments.

WATCH: Minister Duclos announces increase to Canada Child Benefit

When the Canada Child Benefit was first introduced, the plan had been to index it to inflation by 2020.

Instead, the Liberals made that change in 2020, making this the second time the benefit has increased along with the cost of living.

The Liberals have made the Canada Child Benefit a key part of their policies aimed at “the middle class and those working hard to join it.”

The benefits have given roughly $23.7 billion to about 3.7 million Canadians and their families, according to the government.

They come in the form of a tax-free benefit and were originally pegged at a maximum of $6,400 per child under the age of six and $5,400 per child between six and 17, with families making under $30,000 per year getting the maximum amounts.

The payment replaced and added to several existing child benefit programs introduced by the former Conservative government.

Proponents of the new benefit model say it helps the most vulnerable families and children but critics say the sliding scale based on income reduces the incentive to work since families making more money receive less per child than those making less.

Социальные пособия

Получившие разрешение на проживание в Канаде, могут рассчитывать на следующие социальные пособия.

Пособия на детей

Кому платят пособия на детей?
Постоянным резидентам или гражданам Канады, имеющим детей. Если вы имеете статус visitor или foreign worker, то имеете право на получение детского пособия только после проживания на территории Канады 18 месяцев.

Как выплачивается пособие?
Приходит чек по почте, или можно оформить прямой перевод денег на ваш счет.
Поскольку размер пособия зависит от вашего дохода, суммы выплат привязаны к срокам подачи и рассмотрения налоговых деклараций. С июля по июль вы получаете “назначенную” на основании информации о доходах за прошлый год сумму “детских”, потом новый июль – перерасчет – возможно, доплата или вычет сумм, – и новый размер выплат.

Что надо сделать для выплаты пособия?
-соответствовать требованиям
-заполнить формы
-иметь налоговый отчет за прошлый год
-внимание ньюкамерам! При заполнении форм (CCTB) от вас потребуется указать доходы: за текущий год вплоть до момента приезда и за предыдущие подаче заявления года. Если вы приехали с января по май – то за два года, с июня по декабрь – за один. Никаких подтверждений (офиц. бумаг) не требуют – но цифра нужна, поэтому лучше узнайте заранее.

Налоговые льготы на содержание ребенка в Канаде (Canada Child Tax Benefit, CCTB) это деньги, которые помогают справиться с расходами на содержание детей в возрасте до 18 лет. Если у Вас есть дети в возрасте до 18 лет, Вы можете иметь право на получение CCTB.


CCTB являются ежемесячными необлагаемыми налогом выплатами, предоставляемыми правительством Канады. Выплаты осуществляются Налоговым управлением Канады (Canada Revenue Agency, CRA). Для того, чтобы иметь право на получение ССТВ, Вы должны соответствовать определенным требованиям. Одним из требований является то, что Вы должны быть резидентом Канады в целях налогообложения. Это не то же самое, что статус резидента в целях иммиграции.

Сколько я буду получать?

Сумма, которую Вы получаете ежемесячно, основывается на следующих факторах:

  • Ваш семейный доход
  • Количество Ваших детей, которые соответствуют требованиям, и их возраст
  • То, где именно Вы проживаете в Канаде
  • То, имеет ли Ваш ребенок право на получение пособия по инвалидности

При подаче заявления Вы должны предоставить подтверждение Вашего статуса иммигранта в Канаде и документы, подтверждающие рождение всех Ваших детей, рожденных за пределами Канады.

Кто может получить ССТВ?

Лицо, являющееся основным ответственным за содержание ребенка, может получать ССТВ. Это лицо должно отвечать за ежедневную деятельность и нужды ребенка, включая обеспечение ребенка медицинским уходом, организацию повседневного ухода за ребенком и удовлетворение других нужд ребенка. Если мать проживает с ребенком, правительство обычно расценивает ее в качестве такого лица. Однако таким лицом может быть и отец, дедушка или бабушка, а также опекун.

Чтобы получать CCTB, Вы должны проживать с ребенком и быть резидентом Канады в целях налогообложения. Вы и/или Ваш(а) супруг(а) или партнер по гражданскому браку также должны обладать одним из следующих статусов:

  • Гражданином Канады
  • Постоянным резидентом (или «лендед-иммигрантом»)
  • Лицом, находящимся под защитой закона (беженцем) или
  • Временно проживающим (таким как иностранный рабочий, иностранный студент, или лицо, имеющее разрешение на временное проживание), прожившим последние 18 месяцев в Канаде.
Очень важная для вас статья:  Как живут русские женщины замужем за канадцами - Страница 92 Канада

Если Вы являетесь временным резидентом, Ваше разрешение или вид на жительство должно покрывать период после вашего 18-месячного периода проживания. Данные требования также применяются и к разрешению на работу, разрешению на учебу, разрешению на временное проживание или продлению разрешения на временное проживание. Если в Вашем разрешении указано «без предоставления статуса» или «без предоставления статуса временного резидента», Вы не сможете получать ССТВ.

Чтобы получать ССТВ, Вы должны подать соответствующее заявление, и Вам будет необходимо подать (или предоставить) налоговую декларацию о доходах, прежде чем Вы подадите заявление на получение ССТВ.

2. National Child Benefit Supplement (NCBS)
Частью пособия может стать и National Child Benefit Supplement (NCBS) – финансовая поддержка для малоимущих. Схема та же: для семей с доходом меньше 20883$ пособие платится полностью, потом – меньше; семьи с доходом выше 37178$ (или 41500$ для семей с 4мя и более детьми) пособие не получают.

3. Child Disability Benefit (CDB)
И, наконец, как часть CCTB может выплачиваться Child Disability Benefit (CDB) – пособие для детей с тяжелыми и продолжительными нарушениями физических или психических функций.

4. Universal Child Care Benefit (UCCB)
Второе федеральное пособие – Universal Child Care Benefit (UCCB), выплачивается всем детям до 6 лет. Те кто получает Canada Child Tax Benefit автоматически будут получать Universal Child Care Benefit.
Кроме этого, существуют провинциальные программы (средства на них поступают из того же источника – National Child Benefit, -из которого платится уже знакомый нам NCBS). В каждой провинции свои размеры выплат для детей и пособия по безработице, в Альберте, например, Родители получают $ 100 в месяц на каждого ребенка в возрасте до шести лет.

5. Единовременное пособие (EI) по рождению ребенка

Есть единовременное пособие (EI) по рождению ребенка, оно зависит от среднего заработка. Для большинства людей, базовая ставка для расчета EI – 55% от среднего страхового недельного заработка, вплоть до максимальной суммы.
С 1 января 2012 года максимальная годовая страховая сумма дохода составляет $ 45900. Это означает, что по рождению ребенка мама может получить максимум $ 485 в неделю.

Более высокие ставки для семей с низким уровнем доходов членов семьи может быть, если ведомство по выплате пособий, обнаружит, что чистый доход семьи составляет $ 25921 или меньше в год, можно иметь право на получение EI- дополнение семьи.

Эти суммы пересматривается каждый год, а пособия облагаются налогом на доходы. Пособие по родам выплачивают максимум 15 недель.

6. Alberta Child Health Benefit (ACHB) – бесплатное лечение зубов и очки для детей, бесплатные лекарства по рецепту, лекарства для диабетиков, бесплатный вызов скорой помощи (в экстренной ситуации). Все детали тут: http://www.employment.alberta.ca/AWonline/3821.html

7. Child Care Subs >некоторые dayhomes) и оба родителя должны быть заняты на полный рабочий день (учебой или работой). Даются первых 2 месяца, когда родители могут искать работую субсидию дают не только за садик, но и за начальные классы

8. Alberta Child Support Services

Допольнительные выплаты от правительства Альберты на детей, в семьях которых доход меньше, чем указанный в таблице, приведенной в данной ссылке: http://www.employment.alberta.ca/FCH/2072.html

Оформление заявления на пособия для детей для новых иммигрантов.

При оформлении бумаг статуса Permanent Resident на таможне обычно дают полный пакет необходимых заявлений, в том числе и на пособия для детей. Обязательно поинтересуйтесь этим вопросом при оформлении документов в аэропорту по прибытию. В любом случае, все необходимые формы можно скачать в интернете. Для подачи на пособие Вам понадобятся:

1) Social Insurance Number. Не откладывайте с его получением, тем более, что самой карточки ждать не надо. Сам номер вам дадут практически сразу при оформлении в одном из центров Service Canada.
2) Форма RC 66 . Это собственно само заявление на пособие . К нему нужно будет приложить двухсторонние копии Confirmation of Permanent Residence на каждого ребенка (белые бумажки, на которых иммиграционный офицер в аэропорту ставит свою подпись после окончания процедуры «Landing», так называемые простыни).
3) Если вы планируете получать пособие прямо на банковский счет, а не чеком по почте, то надо заполнить форму T1-DD . Для этого, соответственно, нужно иметь счет в канадском банке.
4) Форма. Эта форма требуется для подтверждения вашего иммиграционного статуса, дохода за текущий год до периода становления налоговым резидентом Канады, и дохода за два предыдущих года. Никаких других подтверждений дохода предоставлять не нужно. Чтобы посчитать кросс курс вашей национальной валюты и канадского доллара используются таблицы, любезно предоставленные Центральным банком Канады. Вам будут нужны среднегодовые (annual averages) курсы для годовых доходов и среднемесячные (monthly averages) для подсчета дохода за текущий год.

Все эти документы надо будет выслать в офис налоговой службы соответственной провинции проживания. Для Альберты это будет Winnipeg Tax Centre, PO Box 14005 Stn Main, Winnipeg, MB, R3C 0E3

Сразу же рекомендуется заполнить и выслать форму на возврат GST налога т.н. GST credit (об этом более подробно позже, т.к. этот платеж к детским пособиям не относится, но все новоприбывшие иммигранты имеют право на его получение. Деньги небольшие, но полезные:)

Чтобы продолжать получать детские пособия и GST credit требуется подача ежегодной налоговой декларации (при подаче декларации так же можно списать ряд расходов на содержание детей, но об этом в следующих статьях).

После подачи первой декларации (которая обязательно должна быть в бумажном варианте), последуюшие декларации можно будет подавать электронно. Так же можно будет открыть свой account на сайте канадской налоговой службы (что намного упростит подачу деклараций, изменений к ним, заявлений на детские и другие пособия и т.п.).

Пособия по беременности

Если вы работали в канаде (full time) примерно 1 год и забеременнели то вам будут платить за ребенка а вам будут выплачивать страховку (1 год). Если же вы нигде не работали то только на ребёнка. Но если у вас нет денег и не начто жить то вам ещё будут доплачивать, что то типа велфера.

Оплата декретного отпуска здесь идет из страховки по безработице (Employment Insurance). Продолжительность декретного отпуска зависит от провинции, в Альберте, например, это 50 недель.

Чтобы получить право на эти выплаты нужно отработать определенное кол-во часов, которое опять таки варьируется в каждой провинции. В Альберте это 600 часов за последний год, т.е.

4 месяца при работе фулл-тайм. Соответственно если вы не работали, то никакие выплаты вам и не положены.

Если вы отработали на одного работодателя не меньше 52-х недель, то за вами обязаны сохранить рабочее место и все бенефиты на время декрета.

GST/ HST Credit

Выплачивается ежеквартально. Никаких чеков предоставлять не надо. Государство само оценивает, сколько должно вам выплатить. Обычно в районе 300-400 дол. каждые 3 месяца. Подробная информация : http://www.cra-arc.gc.ca/bnfts/gsthst/fq_qlfyng-eng.html

Alberta Adult Health Benefit

Пособие для малоимущих семей, ожидающих прибавления, или в которых есть потребность в большом количестве лекарств, выписанных по рецепту. Покрытие такое же, как и в детских бенефитах.
Подробная информация: http://www.employment.alberta.ca/FCH/2085.html


Льготные проездные билеты на городской транспорт

Проездной на общественный транспорт по льготной цене стоит $ 44.00 на текущий момент ( 8 марта 2013).

Эта льгота не может быть использована новоприбывшими в Канаду, которые ни разу не подавали налоговую декларацию в Канаде. Как доказательство низкого уровня дохода Calgary Transit принимает только графу 150 из вашей Notice of Assessment. Проездной на общественный транспорт действует во всех видах транспорта и специальных сервисах. Каждый участник программы может купить только один проездной в месяц.

Чтобы получить проездной на общественный транспорт по льготной цене претенденты должны:

  1. Жить в Калгари на момент подачи заявления и иметь доказательство вашего почтового адреса. Это может быть счет (Utility Bill) от вашей газовой или электо-компании, интернет-провайдера, и т.д.
  2. Быть не моложе 18 лет или старше.
  3. Предоставить удостоверение личности с фотографией
  4. Иметь совокупный семейный доход ниже , чем приведенный в таблице ниже
Размер семьи Размер Дохода до уплаты налогов
1 человек $ 20,386.00
2 человека $ 25,379.00
3 человека $ 31,200.00
4 человека $ 37,881.00
5 человек $ 42,964.00
6 человек $ 48,456.00
7 или более лиц $ 53,949.00

Совокупный семейный доход до уплаты налогов указан в графе 150 вашей Notice of Assessment

Доказательство низкого дохода

City of Calgary Fee Assistance

(Пакет на развлечения) от City of Calgary – скидка 75% во многие бассейны, аквапарки, музеи и другие места развлечений Калгари, бесплатная карточка в библиотеку, бесплатные билеты в зоопарк (по 2 билета на каждого члена семьи) и много чего еще.
Вся подробная информация здесь: http://www.calgary.ca/portal/server.pt/gateway/PTARGS_0_2_773969_0_0_18/Fee+Assistance+for+Recreation.html

Пособие по безработице

Если Вы потеряли работу, Вы можете иметь право на пособие по безработице (Employment Insurance (E.I)). Пособие по безработице – это временная финансовая помощь на тот период, пока Вы ищете работу или повышаете свою квалификацию. Если вы уже проработали в Канаде 6 месяцев и вдруг потеряли работу, вам полагается пособие по безработице, которое выдается в виде денег или в виде субсидии на жилье – социально нуждающийся платит в этом случае 10-20 % от общей стоимости. Размер пособия зависит от штата и от стажа работы. В среднем — $ 600-800 на семью.

В Муниципальном совете по просьбе могут оказать единоразовую помощь около $ 500. Если человек обращается за пособием, соцработники подискивают работу, помогают пройти собеседования.

Если Вы больны, беременны или ухаживаете за новорожденным или приёмным ребенком, или если Вам необходимо заботиться о члене семьи, который серьезно болен, и есть большая вероятность смертельного исхода, то Вы можете иметь право на пособие по безработице (Employment Insurance).

Пособие по безработице (Employment Insurance) назначается правительством Канады.

Пособие по безработице не назначается автоматически, поэтому Вы должны подать заявление с просьбой о назначении Вам пособия по безработице. Нужно обращаться за пособиями сразу же, как только у Вас появляется на это право.

Пособия, определяемые по доходу

Это временная материальная поддержка на тот период, пока Вы ищете работу или пока Вы не можете работать. Существует 2 вида пособий, определяемых по доходу:

  • Обычные пособия (Regularbenefits) – Пособия, которые назначаются, если Вы потеряли работу не по своей вине
  • Специальные пособия (Specialbenefits) – К ним относятся:
    • Материнские и родительские пособия – Назначаются, если Вы беременны, или если Вы мать или отец, ухаживающий за новорожденным или приёмным ребенком.
    • Пособия по болезни – Назначаются, если Вы больны, травмированы или находитесь на карантине.
    • Пособие по уходу за тяжело больным человеком – Назначаются, если Вы должны прекратить работать, чтобы заботиться о серьезно больном члене семьи.

Employment Insurance (EI) – Service Canada: http://findlink.at/EI

EI Regular benefits – Service Canada: http://findlink.at/ei-regular

EI Special benefits – Service Canada: http://findlink.at/ei-special

Working Income Tax Benefit (WITB)

Этот платёж был введён в 2007-м году с целью повышения привлекательности различных видов работ по сравнению с сидением на вэлфере. То есть по идее вы можете немного подработать и получить за это от правительства денежную премию (до $944 на одного человека или до $1,714 на семью в 2011-м году, к примеру).

Финансовая помощь (WELFARE) иммигрантам

Часто новоприбывшие иммигранты сильно обеспокоены тем, что процесс поиска работы движется не так быстро, как планировалось. Привезенные средства таят на глазах, а жить на что-то надо. И тут на помощь приходят государственные программы социального обеспечения, которыми славится Канада. Самым распространенным пособием считается велфер Welfare, его получают очень многие новые иммигранты.

Суть этого пособия по безработице заключается в поддержке тех, кто временно лишился работы и оказался за чертой бедности. Сразу скажу, что бедность «по-русски» и бедность «по-канадски» – это не одно и то же. Так что получатель велфера может иметь личный автомобиль, недвижимость и незначительные денежные накопления (для семьи с ребенком более $5000).

Оформляется это пособие после 6 месяцев пребывания в Канаде. Считается, что первое время вы должны жить на средства, привезенные с собой. Процедура оформления длится несколько дней, за которые вы собираете все необходимые документы, проходите интервью с сотрудником велферного офиса, ваша информация обрабатывается и проверяется.

Вам необходимо предоставить данные о том, какую сумму денег вы привезли с собой и куда ее потратили. Учитывается аренда жилья, покупка мебели, бытовой техники, одежды, продуктов питания, автомобиля, поэтому советую сохранять абсолютно все чеки и квитанции. Они могут пригодиться. Предметы роскоши, дорогое авто или недвижимость в лучшем случае не будут приняты во внимание, иначе вам попросту предложат их продать.

Таким образом, если у вас остается на банковском счете сумма, меньшая за определенный минимум (для одного бездетного человека $500, для семьи с детьми эта сумма гораздо выше), то вы спокойно можете обращаться за велфером. Наши соотечественники давно изучили, как работает эта система, и часто представляют информацию так, чтоб максимизировать свою выгоду. Например, снимают с банковского счета наличные, а в велферном офисе предоставляют чеки своих друзей на покупку необходимой мебели или техники. Это еще самые безобидные ухищрения.

На протяжении нескольких дней вам назначат размер пособия и, как правило, в течение года больше не побеспокоят. Но под получением велфера подразумевается то, что человек в это время активно ищет работу (8 часов в день, 5 дней в неделю). То есть вас могут проверить (что бывает очень редко) и попросить список компаний, где вы размещали свое резюме. Не обязаны искать работу временно или постоянно нетрудоспособные люди (сумма пособия в таком случае увеличена), родители с маленькими детьми, учащиеся колледжей и университетов.

Ежемесячная сумма, которую вы можете получать на велфере, будет покрывать аренду жилья (комнат квартира может иметь столько же, сколько членов семьи), коммунальные услуги, покупку продуктов питания и средств гигиены, а также приобретение сезонной одежды и обуви. На велфере могут оплатить дешевую мебель, расходы на подготовку детей к школе и празднование Рождества. Кроме того, получателям пособий по безработице государство оплачивает услуги офтальмолога и стоматолога. Таким образом, доход семьи на велфере приравнивается к доходу семьи с одним работающим. Если говорить о цифрах, то они будут приблизительные (не из собственного опыта) где-то в размере $500-800 на человека. При расчете суммы учитывается множество факторов: так, бездетные пары в возрасте получают больше молодежи, матери-одиночки – еще больше. Кроме того, дают надбавки Child Tax Benefit (помощь на детей до 18 лет). Вы также можете учиться и получать стипендии.

И это ещё не всё: вы можете получать велфер и зарабатывать несколько сотен долларов в месяц. Например, получая зарплату наличкой или временно подрабатывая за $5-8 в час, доход ваш будет выше допустимого для начисления пособия. Однако он не будет учитываться при расчете суммы велфера.

Процедура оформления велфера занимает несколько дней и состоит в прохождении интервью в велферном офисе и сборе банковских и прочих справок. Работники этой организации по своим каналам проверяют, соответствуют ли слова заявителя истине и назначат пособие (welfare).

Проверка заключается в следующем: заявитель показывает, какую сумму денег он ввез с собой в Канаду и затем демонстрирует, подтверждая чеками, на что он ее потратил. Каковы же критерии бедности, которые рассматриваются для получения пособия? Получателю велфера разрешается иметь одну личную машину, одну личную недвижимость, и денежные накопления до определенного предела.

Если же ваши покупки соответствуют всем предъявляемым стандартам, то проблем с получением велфера не будет, и, вероятно, вы начнете его получать уже через несколько дней. Новоиспеченным иммигрантам настоятельно рекомендуется сохранять чеки и записывать расходы на все более-менее значительные покупки. Впоследствии это может пригодиться.


Размер пособия для нетрудоспособных лиц / родителей-одиночек колеблется соответственно от 24%-25% (В Альберте) и до 43%-48% в Нью Фаундленде. Пара с двумя детьми в Онтарио по системе Welfare будет получать только 20% от среднемесячного дохода (наибольший показатель по этой категории: 32% на Остров Принца Эдуарда).

Таким образом, страх остаться в Канаде без гроша в кармане успешно искоренили путем привлекательной системы социальной защиты. Условия получения пособий ужесточаются с каждым годом. Но все же тот, кто действительно нуждается в помощи, может рассчитывать на заботу государства. Вы можете не спешить с трудоустройством на работу, которая вам не подходит. У вас есть время и возможности выбирать род деятельности. Вы безбедно можете воспитывать своих детей, даже если семья многодетная или неполная. Вам предоставляется возможность получать знания, учиться, получать опыт работы волонтером столько, сколько для этого необходимо. Обо всем остальном за вас подумает государство.

Canada Child Benefits

1 Canada Child Benefits Including related federal, provincial and territorial programs For the period from July 2011 to June 2012 T4114(E) Rev. 11

2 Is this booklet for you? T his booklet explains who is eligible for the Canada Child Tax Benefit and the Universal Child Care Benefit, how you apply for them, when you get them, and how we calculate them for the benefit year July 2011 to June This booklet also provides details about related provincial and territorial child benefit and credit programs administered by the Canada Revenue Agency (CRA). If you have a visual impairment, you can get our publications in braille, large print, etext (CD), or MP3 by going to /alternate or by calling You can also get your personalized correspondence in these formats by calling This booklet contains proposed changes to law that were current at the time of publication. For any updates to this information, go to /benefits. La version française de cette publication est intitulée Prestations canadiennes pour enfants.

3 What s new? Shared custody Beginning in July 2011, each eligible parent in a shared custody situation will get half of the child benefit and credit payments for that child every month that they qualify. For more information, see Do you share custody of a child? on page 8. Reporting Universal Child Care Benefit payments on your income tax and benefit return For 2010 and later years, if you were a single parent at the end of the year, you can choose who will report the Universal Child Care Benefit payments you received. For more information, see How do you report your UCCB on your income tax and benefit return? on page 17. Lump-sum advance payments If your monthly entitlement is less than $10, we will make one lump-sum payment on July 20, 2011, to cover the entire benefit year from July 2011 to June Under proposed changes, this amount has been increased to $20. For more information, see When do we pay your benefit? on page 13. Marital status changes Under proposed changes, beginning in July 2011, if there is a change to your marital status, we will recalculate your benefit based on your new marital status starting with the month following the month of the change. For more information, see Has your marital status changed? on page 24.

4 Table of Contents Page Definitions. 5 Canada Child Tax Benefit. 6 Are you eligible. 6 Should you apply. 7 Do you share custody of a child. 8 How do you apply. 9 What happens after you apply? How do we calculate your benefit? When do we pay your benefit? When do we recalculate your benefit? What happens if you were overpaid? National Child Benefit Child Disability Benefit Related programs administered by the CRA Universal Child Care Benefit Alberta Family Employment Tax Credit BC Family Bonus New Brunswick Child Tax Benefit Newfoundland and Labrador Child Benefit Northwest Territories Child Benefit Nova Scotia Child Benefit Nunavut Child Benefit Ontario Child Benefit Yukon Child Benefit Related program not administered by the CRA Child assistance payments When should you contact us? Has the number of children in your care changed? Has your marital status changed? Has a benefit recipient died? Are you moving? Other changes Service standards Tax centre addresses For more information

5 Definitions Adjusted family net income The adjusted family net income is your family net income (defined below) minus any Universal Child Care Benefit (UCCB) and registered disability savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid. Common-law partner This applies to a person who is not your spouse (defined on the next page), with whom you are living in a conjugal relationship, and to whom at least one of the following situations applies. He or she: a) has been living with you in a conjugal relationship for at least 12 continuous months; b) is the parent of your child by birth or adoption; or c) has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support. In addition, an individual immediately becomes your common-law partner if you previously lived together in a conjugal relationship for at least 12 continuous months and you have resumed living together in such a relationship. Under proposed changes, this condition will no longer exist. The effect of this proposed change is that a person (other than a person described in b) or c) above) will be your common-law partner only after your current relationship with that person has lasted at least 12 continuous months. This proposed change will apply to 2001 and later years. Reference to 12 continuous months in this definition includes any period that you were separated for less than 90 days because of a breakdown in the relationship. Family net income Your family net income is your net income (line 236 of your income tax and benefit return) added to the net income of your spouse or common-law partner, if you have one. Family net income does not include your child s net income. If you or your spouse or common-law partner were non-residents of Canada for part or all of the year, family net income includes your or your spouse s or common-law partner s world income for any part of the year either of you were not residents of Canada. 5

6 Primarily responsible Primarily responsible for the care and upbringing of a child means that you are responsible for such things as supervising the child s daily activities and needs, making sure the child s medical needs are met, and arranging for child care when necessary. If there is a female parent who lives with the child, we usually consider her to be this person. Note You may not be considered primarily responsible for the care and upbringing of a child if the child is legally, physically or financially maintained by a child welfare agency. For more information, follow the Children’s Special Allowances (CSA) link at /cctb and select CSA fact sheet, or call Separated You are separated when you start living separate and apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days and you have not reconciled. Note Once you have been separated for 90 days (because of a breakdown in the relationship), the effective day of your separated status is the date you started living separate and apart. Spouse This applies only to a person to whom you are legally married. Canada Child Tax Benefit T he Canada Child Tax Benefit (CCTB) is a non-taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age. The CCTB may include the National Child Benefit Supplement and the Child Disability Benefit (see pages 14 and 15). Are you eligible? To get the CCTB, all of the following conditions must be met: 1. You must live with the child, and the child must be under 18 years of age. 2. You must be the person primarily responsible for the care and upbringing of the child (defined on the previous page). Note If a child does not live with you all the time, see Do you share custody of a child? on page 8. 6

Очень важная для вас статья:  Вскрытие машины при эвакуации. Канада

7 3. You must be a resident of Canada for tax purposes. We consider you to be a resident of Canada when you establish sufficient residential ties in Canada. For more information, see Interpretation Bulletin IT-221, Determination of an Individual s Residence Status. 4. You or your spouse or common-law partner (defined on pages 5 and 6) must be: a Canadian citizen; a permanent resident (as defined in the Immigration and Refugee Protection Act); a protected person (as defined in the Immigration and Refugee Protection Act); or a temporary resident (as defined in the Immigration and Refugee Protection Act) who has lived in Canada throughout 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. If this is your situation, do not apply before the 19th month. Note We pay Children s Special Allowances for children under 18 years of age who are being maintained by a government department, agency, or institution. You cannot get the CCTB for a child for any month in which Children s Special Allowances are payable for that child. Should you apply? The person who is primarily responsible (defined on the previous page) for the care and upbringing of the child should apply for the CCTB. For CCTB purposes, when both a male and a female parent live in the same home as the child, the female parent is usually considered to be primarily responsible for the child and should apply. However, if the male parent is primarily responsible, he can apply. He must attach to Form RC66, Canada Child Benefits Application, a signed note from the female parent that states he is primarily responsible for all of the children in the household. You should apply even if: Your child only lives with you part of the time (see Do you share custody of a child? on the next page). Your child is living with you for a temporary period of time, for example over the summer holidays (see the notes below). Your current adjusted family net income is too high. We recalculate your entitlement every July based on your adjusted family net income for the previous year. Notes A temporary change in care must be for more than 14 days and has to include the first day of any month and the last day of the previous month. 7

8 A temporary shared custody situation must be for more than 4 weeks and has to include the first day of any month and the last day of the previous month. When should you apply? You should apply for the CCTB as soon as possible after: your child is born; a child starts to live with you; or you or your spouse or common-law partner meet the eligibility conditions under Are you eligible? on page 6. You should not delay applying. Your application is considered late if it includes a period that started more than 11 months ago. If your application is late, you may not get payments for the entire period requested. If your application is late, in order to get payments, you must attach clear photocopies (including both sides of all pages) of the following documents for the entire period: proof of citizenship status (for example, a Canadian birth certificate) or immigration status in Canada for you and your spouse or common-law partner, if you have one; proof that you resided in Canada, such as a lease agreement, rent receipts, utility bills or bank statements; proof of birth for each child; and proof that you were the person who is primarily responsible (defined on page 6) for the care and upbringing of the child(ren). For more information, see How do you apply? on the next page. Do you share custody of a child? A child may live with two different individuals on a more or less equal basis. For example: the child lives with one parent four days a week and the other parent three days a week; the child lives with one parent one week and the other parent the following week; or any other regular cycle of alternation. In these cases, both individuals may be considered primarily responsible for the child s care and upbringing when the child lives with them. If this is the case, each individual will get 50% of the payment he or she would have received if the child lived with him or her all of the time. 8

9 If you have already notified us of your shared custody situation, you do not have to contact us. The changes to your payments will be automatic and reflected on your July 2011 notices of determination. Your eligibility for child benefits and credits will continue unless we are advised of a change in your situation. If you have just entered into a shared custody situation and you already get the CCTB for your child(ren), send us a letter explaining the shared custody situation and we will recalculate your CCTB payments accordingly. If you have just entered into a shared custody situation and you do not get the CCTB for your child(ren), you have to apply for the CCTB (see How do you apply? below). For more information, follow the Shared custody link at /cctb or call How do you apply? You can apply for the CCTB by using the Apply for child benefits online service on My Account at /myaccount or by sending us a completed Form RC66, Canada Child Benefits Application. If you are the mother of a newborn and you live in a province or a territory that offers the Automated Benefits Application (ABA) service, you may use that service to apply for all your child benefits. For more information see Automated Benefits Application on the next page. You must also complete and attach to your application Schedule RC66SCH, Status in Canada/Statement of Income, if you or your spouse or common-law partner: became a new resident or returned as a resident of Canada in the last two years; became a Canadian citizen in the last 12 months; or are, as defined in the Immigration and Refugee Protection Act, a permanent resident, protected person (refugee), or temporary resident who has lived in Canada for the previous 18 months. If you and your spouse or common-law partner were residents of Canada for any part of 2010 you must both file a 2010 income tax and benefit return before we can calculate your benefit. To continue getting the CCTB, you both have to file your own income tax and benefit returns for every year that you are residents of Canada, even if you have no income to report. If your spouse or common-law partner is a non-resident of Canada during any part of the year, you will have to complete Form CTB9, Canada Child Tax Benefit Statement of Income, for each year or part of a year that he or she is a non-resident of Canada. 9

10 You need to attach proof of birth for the child to your application if we have not previously paid benefits to anyone for this child and either of the following applies: the child was born outside Canada; or the child was born in Canada and is one year of age or older. Send your completed Form RC66, along with any other required documents, to your tax centre (see page 27). Once we receive your application, we may ask you to provide supporting documents to prove that you are primarily responsible for the care and upbringing of the child, such as, but not limited to, the following: a signed statement from a nursery or school authority confirming the child’s home address and guardian on record; a signed statement from a person in a position of authority (such as a doctor, lawyer or social worker); a registration form or a receipt from an activity or club the child was enrolled in for the period you indicated; or a court order, decree or separation agreement. You do not have to provide these documents with your application. However, if you choose to do so, we may contact you only if we need more information or when the review is complete. Social insurance number (SIN) You need a SIN to apply for the CCTB. For more information or to get an application for a SIN, visit the Service Canada Web site at or call To find the address of the Service Canada centre nearest you, call If Service Canada will not give you a SIN you can still apply for the CCTB if you meet all of the conditions listed under Are you eligible? on page 6. Attach a note to your Form RC66, Canada Child Benefits Application, explaining why you cannot get a SIN and include a photocopy of one of the following: Visitor record Passport from your country of emigration Temporary resident permit or extension to a temporary resident permit Minister s permit or extension to a Minister s permit Automated Benefits Application The Automated Benefits Application (ABA) service is a quick, easy and secure way to apply for all your child benefits. 10

11 If you are the mother of a newborn and you live in a province or territory that offers the ABA service, all you need to do is: complete and sign your child s birth registration form issued by your province or territory; give your consent to the vital statistics office to share your information with us; and provide your SIN. To determine if your province or territory is offering the ABA service or to get more information, go to /aba. If you choose to use this service to apply for your child benefits, do not re-apply using our online service or Form RC66. Re-applying may result in a delay in getting your payments. Note If you already get CCTB payments for your other children by direct deposit, we will automatically deposit the payments for your new child into the same account. Otherwise, we will send your payments to you by cheque. For more information, see Direct deposit on page 28. What happens after you apply? If your application is not complete, we will ask for the missing information. This will delay the processing of your application. After we process your application, we will send you a CCTB notice. It will tell you how much you will get and what information we used to calculate the amount. To find out how long it will take to process your application, see Service standards on page 26. We may review your situation at a later date to confirm that the information you gave us has not changed. Note Keep your CCTB notice in case you need to refer to it when you contact us. You may also have to provide information from your notice to other federal, provincial or territorial government departments. How do we calculate your benefit? The CCTB consists of a basic benefit (see the next page), a National Child Benefit Supplement (see page 13), and a Child Disability Benefit (see page 13). For the benefit year July 2011 to June 2012, we calculate your benefit based on: the number of qualified children you have and their ages; your province or territory of residence; your adjusted family net income (defined on page 5) for the base year 2010; and your child s eligibility for the disability tax credit. 11

12 To continue getting the CCTB, you and your spouse or common-law partner each have to file separate income tax and benefit returns every year. Base year and benefit year The base year is the year of the income tax and benefit return from which information is taken to calculate the CCTB entitlement for the benefit year. The base year is the calendar year just before the start of the benefit year. The benefit year is the 12-month period during which the CCTB payments are paid. The benefit year runs from July 1 of the year following the base year to June 30 of the next year. For example, CCTB payments calculated based on the 2010 income tax and benefit return will start being issued in July 2011, which is the beginning of the benefit year. For more information, see When do we pay your benefit? on the next page. The following chart illustrates the link between the base year and the benefit year. Base Year (tax return) Benefit Year (payments) 2010 July 2011 June July 2010 June July 2009 June 2010 Example Lucy has just received her July 2011 CCTB payment. The amount was reduced considerably compared to the amount she received in June. There have not been any changes to the number of eligible children she has. Her June and July payments were calculated using two different base years (the 2009 base year and the 2010 base year respectively). Since Lucy s adjusted family net income was higher in 2010 than it was in 2009, her July 2011 payment was lower than her June 2011 payment. Child and family benefits online calculator You can use our online calculator to get an estimate of your child benefits by going to /benefits-calculator. Basic benefit We calculate the basic benefit as follows: $ per month for each child under 18 years of age (if you live in Alberta, see the note on the next page); and an additional $7.91 per month for your third and each additional child. We reduce the basic benefit if your adjusted family net income is more than $41,544. For a family with one child, the reduction is 2% of the amount of adjusted family net income that is more than $41,

13 For families with two or more children, the reduction is 4% of the amount of adjusted family net income that is more than $41,544. Note The Alberta government has chosen to vary the CCTB amounts based on the age of each child. For Alberta residents, the basic monthly benefit is: $ for each child under 7; $ for each child 7 to 11; $ for each child 12 to 15; and $ for each child 16 or 17. National Child Benefit Supplement The National Child Benefit Supplement (NCBS) amounts are: $ per month for the first child; $ per month for the second child; and $ per month for each additional child. The NCBS will be reduced as follows: For a family with one child, the reduction is 12.2% of the amount of the adjusted family net income that is more than $24,183. For a family with two children, the reduction is 23% of the amount of the adjusted family net income that is more than $24,183. For families with three or more children, the reduction is 33.3% of the amount of the adjusted family net income that is more than $24,183. Note If you are on social assistance, the NCBS may reduce the amount of your social assistance payments. Many provinces and territories will consider the NCBS you get as income and will adjust your basic social assistance by this amount. Others may adjust their basic social assistance rates by using the maximum NCBS amount. Child Disability Benefit The Child Disability Benefit (CDB), which is based on the adjusted family net income, provides up to a maximum of $ per month for each child eligible for the disability tax credit. The CDB starts being reduced when the adjusted family net income is more than $41,544. For more information, see page 15. When do we pay your benefit? You are entitled to receive the CCTB in the month following the month you become an eligible individual. For more information, see Are you eligible? on page 6. 13

14 We generally pay your benefit on the 20th of each month. However, if your monthly entitlement is less than $10, we will make one lump-sum payment on July 20, 2011, to cover the entire benefit year from July 2011 to June Under proposed changes, the monthly amount has been increased to $20. If your payment has not arrived by the 20th of any month, wait five working days before calling us at When do we recalculate your benefit? We will recalculate your benefit and send you a CCTB notice showing our revised calculation: at the beginning of every benefit year (every July) based on the income tax and benefit returns that you and your spouse or common-law partner filed for the previous year; after any reassessment of either your or your spouse s or common-law partner s income tax and benefit return that affects the calculation of your benefit; when a child for whom you receive the CCTB turns 18 years of age (the last payment you will get will be for the month of your child s birthday); or after you tell us about changes to your situation that could affect your benefit (see When should you contact us? on page 23). What happens if you were overpaid? If a recalculation shows that you were overpaid CCTB, we will send you a notice to tell you of the balance owing. We may keep all or a part of future CCTB payments, income tax refunds, or goods and services tax/harmonized sales tax (GST/HST) credits until the balance owing is repaid. This may also apply to the other federal, provincial and territorial programs that we administer. National Child Benefit The National Child Benefit (NCB) is a joint initiative of the federal, provincial and territorial governments. This initiative is designed to: help prevent and reduce the depth of child poverty; ensure that families will always be better off as a result of parents working; and reduce overlap and duplication of government programs and services. 14

15 The National Child Benefit Supplement (NCBS) is included in the CCTB and paid monthly to low-income families with children under 18 years of age. The NCBS is the Government of Canada s contribution to the NCB. As part of the NCB, certain provinces and territories also provide complementary benefits and services for children in low-income families, such as child benefits, earned income supplements, and supplementary health benefits, as well as child care, children-at-risk, and early childhood services. For more information, visit the NCB Web site at Child Disability Benefit The Child Disability Benefit (CDB) is a monthly benefit included in the CCTB to provide financial assistance to qualified families caring for children who have a severe and prolonged impairment in physical or mental functions. Families with children under 18 years of age who qualify for the disability tax credit (DTC) are eligible to receive a CDB. A child qualifies for the DTC when we have approved Form T2201, Disability Tax Credit Certificate, for that child. For more information on the DTC, go to /disability. For more information on the CDB, go to /benefits or call Note If you have already applied for the CCTB for a child who is eligible for the DTC, the CDB will be calculated automatically for the current and the two previous CCTB benefit years. Beyond these benefit years, you have to send a written request to your tax centre. Related programs administered by the CRA T he CRA administers the Universal Child Care Benefit and the following provincial and territorial child benefit and credit programs: Alberta Family Employment Tax Credit BC Family Bonus New Brunswick Child Tax Benefit Newfoundland and Labrador Child Benefit Northwest Territories Child Benefit Nova Scotia Child Benefit Nunavut Child Benefit Ontario Child Benefit Yukon Child Benefit 15

16 You do not need to apply separately for these benefits. We use the information from your Canada Child Benefits application to determine your eligibility for these programs. If you are eligible, the amount of your payments will be calculated based on information from the income tax and benefit returns that you and your spouse or common-law partner file. If you share the custody of a child, you will get 50% of the provincial or territorial payment that you would have received if the child lived with you all of the time. If you use our direct deposit service for your CCTB payments, we will deposit your provincial and territorial payments into the same account. Note The earned income and working income used to calculate certain provincial and territorial benefits includes income from employment, self-employment, training allowances, scholarships (if taxable), research grants, and disability payments received under the Canada Pension Plan and the Quebec Pension Plan. Universal Child Care Benefit The Universal Child Care Benefit (UCCB) is a taxable benefit paid monthly to help eligible families provide child care for their children under six years of age. The UCCB provides families with a $100 monthly payment (up to $1,200 annually) for each qualified child. You do not have to file an income tax and benefit return to receive the UCCB. Are you eligible? If you are eligible for the CCTB for a child under six years of age, you are also eligible for the UCCB for that child. For more information, see Are you eligible? on page 6. Do you need to apply? You do not need to apply for the UCCB if either of the following situations applies to you. The benefit will be sent to you automatically if: you already receive the CCTB for your children under six years of age; or you are eligible for the CCTB for your children under six years of age and have applied for it, but you do not get it (perhaps because your family income is too high). 16

17 If neither one of these situations applies to you, you will need to apply by using the Apply for child benefits online service on My Account at /myaccount or by sending us a completed Form RC66, Canada Child Benefits Application, as soon as possible after: your child is born; a child under six years of age starts to live with you; or you or your spouse or common-law partner has a child under six years of age, and one of you becomes eligible. When do we pay your benefit? We generally pay your benefit on the 20th of each month. The UCCB is paid separately from the CCTB. If your payment has not arrived by the 20th of any month, wait 10 working days before calling us at How do you report your UCCB on your income tax and benefit return? The UCCB is taxable and must be reported as income if you have to file an income tax and benefit return. Every year, we will send you a RC62, Statement of Universal Child Care Benefit, information slip in February. If you had a spouse or common-law partner on December 31 of a year, whichever one of you had the lower net income must report the UCCB for that year. Enter on line 117 the amount shown in box 10 of the RC62 slip. If you were a single parent on December 31 of a year, you can choose one of the following options: Include all UCCB amounts you received in that year in the income of the dependant that you are claiming as an eligible dependant (line 305 of Schedule 1). If there is no claim for an eligible dependant, you can choose to include all UCCB amounts in the income of a child for whom you received the UCCB. If you choose this option, enter on line 185, located below and to the left of line 117, the amount shown in box 10 of the RC62 slip. Do not enter the amount on line 117. Report all UCCB amounts you received in that year in your own income. If you choose this option, enter on line 117 the amount shown in box 10 of the RC62 slip. Do not enter the amount on line 185. If you have a UCCB repayment, this amount will be included on the RC62 slip. For more information, see lines 117 and 213 in the General Income Tax and Benefit Guide. Income tax cannot be withheld from UCCB payments. You may wish to increase the amount of tax withheld from your other sources of income to take into account this additional income. 17

Очень важная для вас статья:  Большая премьера! «Легенда о Коловрате» в кинотеатрах Канады!

18 Alberta Family Employment Tax Credit This credit is a non-taxable amount paid to families with working income that have children under 18 years of age. You may be entitled to receive: $702 ($58.50 per month) for the first child; $639 ($53.25 per month) for the second child; $383 ($31.91 per month) for the third child; and $128 ($10.66 per month) for the fourth child. The maximum you can get is the lesser of $1,852 and 8% of your family s working income that is more than $2,760. The credit is reduced by 4% of the amount of the adjusted family net income that is more than $34,280. Payments are made separately from CCTB in July 2011 and January This program is fully funded by the Province of Alberta. For more information, call BC Family Bonus This program includes the basic family bonus and the BC Earned Income Benefit. It provides non-taxable amounts paid monthly to help low- and modest-income families with the cost of raising children under 18 years of age. Benefits are combined with the CCTB into a single monthly payment. Basic Family Bonus The basic family bonus is calculated based on the number of children you have and your adjusted family net income. 18

19 BC Earned Income Benefit Families whose working income is more than $10,000 and whose adjusted family net income is $21,480 or less, may also be entitled to the following: $5.91 per month for the first child; $5.00 per month for the second child; and $10.00 per month for each additional child. Families whose working income is between $3,750 and $10,000 or whose adjusted family net income is more than $21,480 may get part of the earned income benefit. Use our child and family benefits calculator at /benefits-calculator to determine the amount of your benefit. This program is fully funded by the Province of British Columbia. New Brunswick Child Tax Benefit This benefit is a non-taxable amount paid monthly to qualifying families with children under 18 years of age. The New Brunswick Working Income Supplement (NBWIS) is an additional benefit paid to qualifying families with earned income who have children under 18 years of age. Benefits are combined with the CCTB into a single monthly payment. You may be entitled to a basic benefit of $20.83 per month for each child. The amount of the basic benefit is reduced if your adjusted family net income is more than $20,000. The NBWIS is an additional benefit of up to $20.83 per month for each family. It is phased in once family earned income is more than $3,750. The maximum benefit is reached when family earned income is $10,000. If your adjusted family net income is between $20,921 and $25,921, you may get part of the supplement. This program is fully funded by the Province of New Brunswick. 19

20 Newfoundland and Labrador Child Benefit This benefit is a non-taxable amount paid monthly to help low-income families with the cost of raising children under 18 years of age. The Mother Baby Nutrition Supplement (MBNS) is an additional benefit paid to qualifying families who have children under one year of age. Benefits are combined with the CCTB into a single monthly payment. You may be entitled to a benefit of: $28.66 per month for the first child; $30.41 per month for the second child; $32.66 per month for the third child; and $35.00 per month for each additional child. If your adjusted family net income is above $17,397, you may get part of the benefit. Under the MBNS, you may be entitled to a benefit of $60 per month for each child under one year of age depending on your adjusted family net income. This program is fully funded by the Province of Newfoundland and Labrador. Northwest Territories Child Benefit This benefit is a non-taxable amount paid monthly to qualifying families with children under 18 years of age. The Territorial Worker s Supplement, part of this program is an additional benefit paid to qualifying families with working income who have children under 18 years of age. Benefits are combined with the CCTB into a single monthly payment. You may be entitled to a basic benefit of $27.50 per month for each child. Families who have earned income of more than $3,750 may also get the Territorial Worker s Supplement of up to: $22.91 per month for one child; and $29.16 per month for two or more children. 20

21 If your adjusted family net income is above $20,921, you may get part of the benefit. This program is fully funded by the Northwest Territories. Nova Scotia Child Benefit This benefit is a non-taxable amount paid monthly to help low- and modest-income families with the cost of raising children under 18 years of age. Benefits are combined with the CCTB into a single monthly payment. You may be entitled to a benefit of: $45.24 per month for the first child; $65.57 per month for the second child; and $73.20 per month for each additional child. If your adjusted family net income is between $18,000 and $23,000, you may get part of the benefit. This program is fully funded by the Province of Nova Scotia. Nunavut Child Benefit This benefit is a non-taxable amount paid monthly to qualifying families with children under 18 years of age. The Territorial Worker s Supplement part of this program is an additional benefit paid to qualifying families with working income who have children under 18 years of age. Benefits are combined with the CCTB into a single monthly payment. You may be entitled to a basic benefit of $27.50 per month for each child. Families who have earned income of more than $3,750 may also get the Territorial Worker s Supplement of up to: $22.91 per month for one child; and $29.16 per month for two or more children. If your adjusted family net income is above $20,921, you may get part of the benefit. This program is fully funded by Nunavut. 21

22 Ontario Child Benefit The Ontario Child Benefit (OCB) is a non-taxable amount paid to help low- to moderate-income families provide for their children. OCB payments are combined with the CCTB into a single monthly payment. Under the OCB, you may be eligible to receive up to $91.66 per month for each child under 18 years of age. If your adjusted family net income is above $20,000, you may get part of the benefit. This program is fully funded by the Province of Ontario. For more information, go to the Ministry of Children and Youth Services Web site at or call For teletypewriter service (TTY), call For specific payment information, call or for TTY, call Ontario Child Care Supplement for Working Families If you live in Ontario, we will automatically send the information needed for the Ontario Child Care Supplement (OCCS) for Working Families to the Ontario Ministry of Revenue. The Ministry will send out applications to qualifying families, which they must complete and return. The OCCS, which is being phased out, is integrated into the OCB. OCCS payments are reduced dollar-for-dollar by the amount of a family s OCB payments. Families with children born after June 30, 2009, will not be eligible for OCCS payments. Families who have children born before July 1, 2009, and whose OCCS entitlement exceeds their OCB payment will continue to receive the difference through OCCS payments. For more information, visit the Ontario Ministry of Revenue Web site at Yukon Child Benefit This benefit is a non-taxable amount paid monthly to help low- and modest-income families with the cost of raising children under 18 years of age. Benefits are combined with the CCTB into a single monthly payment. You may be entitled to a benefit of $57.50 per month for each child. If your adjusted family net income is above $30,000, you may get part of the benefit. This program is funded by the Yukon with a contribution from Indian and Northern Affairs Canada on behalf of Indian children. 22

23 Related program not administered by the CRA Child assistance payments If you live in Quebec, you must file your application for child assistance payments and make any changes to your family situation directly with the Régie des rentes du Québec. However, you do not have to file an application for a child born in Quebec because the Régie is automatically notified by the Registrar of Civil Status. For more information, visit the Régie Web site at When should you contact us? Y ou should tell us immediately about certain changes, as well as the date they happened or will happen. In this section we identify those changes and how you should tell us about them. Our service standards are outlined on page 26. Note For confidentiality reasons, we can only discuss a file with a benefit recipient, unless they give us permission to speak to someone else. To give someone else permission, you can use the Authorize my representative online service on My Account at /myaccount or send us a completed Form T1013, Authorizing or Cancelling a Representative. Has the number of children in your care changed? When your child is born or when a child starts to live with you, you will need to apply to get the CCTB for that child. For more information, see How do you apply? on page 9. If a child for whom you were getting benefits is no longer in your care, no longer lives with you on a full-time basis, stops living with you, or has died, call or send a letter to your tax centre (see page 27). 23

24 Has your marital status changed? If your marital status changes, be sure to let us know as soon as possible, as this may affect the amount of CCTB to which you are entitled. We define common-law partner, separated, and spouse on pages 5 and 6. To change your marital status, use our online service, My Account, at /myaccount, send us a completed Form RC65, Marital Status Change, or notify us in a letter of your new marital status and the date of the change. If you are now married or living common-law, also include your spouse s or common-law partner s name, address, and social insurance number. You and your spouse or common-law partner must both sign the form or letter. Notes If you have become separated Do not tell us of your separation until you have been separated for more than 90 consecutive days. If you have a new spouse or common-law partner All the children will be moved to the female parent’s account. However, if the male parent is primarily responsible, see Should you apply? on page 7. If your spouse or common-law partner is a person of the same sex, one of you will get the CCTB for all the children. Only one CCTB payment is allowed per family each month. If both you and your new spouse or common-law partner were getting separate payments, only one payment will be made based on your new adjusted family net income. If you continue to get separate payments, one of you will have to repay the amounts you got after your marital status changed. Send the form or letter to your tax centre (see page 27). When we get notification of your change in marital status, we will recalculate your CCTB taking into consideration your new marital status and your new adjusted family net income. Under proposed changes, beginning in July 2011, your CCTB will be adjusted starting with the month following the month that your marital status changed. Example 1 Lucy was single and received the CCTB for her two children based on her income only. In September 2011, Lucy married Peter. Peter s net income in 2010 was $100,000. Lucy notified us of her new marital status by using My Account. We will base the CCTB payments on Lucy s new adjusted net income and her CCTB payments will change starting with the October 2011 payment. 24

25 Example 2 After 10 years of marriage, Mary and Mark separated on October 5, In January 2012, after Mary had been separated for 90 consecutive days, she notified us of her separation by submitting Form RC65. Mark s income was very high in We will base her CCTB payments on her income alone from November until the end of the current benefit year (June 2012), and Mary will get higher CCTB payments. Has a benefit recipient died? If a benefit recipient has died, the next of kin or the estate should inform us as soon as possible. Someone else may be eligible to receive the benefits for the child. Call , or send a letter to your tax centre (see page 27). Are you moving? If you move, be sure to let us know immediately. Otherwise, your payments may stop, whether you get them by cheque or direct deposit. To change your address, you can use our online service, My Account, at /myaccount, call , or send a letter to your tax centre (see page 27). If you are writing, make sure to sign your letter and include your social insurance number, your new address, and the date of your move. Other changes Call to tell us: if your or your spouse s or common-law partner s immigration or residency status changes; or if any of the personal information, such as your name, marital status, or the spousal or child information shown on your CCTB notice or your UCCB notice, is not correct. 25

26 Service standards T he Canada Revenue Agency is committed to providing you with service that is fair, accurate, timely, courteous, and confidential. Our service standards apply to processing applications and marital status change forms, responding to correspondence, reviewing programs, and responding to telephone enquiries. Benefit applications and marital status changes Timeliness Our goal is to issue a payment, notice, or explanation to you within 80 calendar days. Accuracy Our goal is to accurately process the appropriate payment and notice, and if necessary, a letter requesting additional information. Correspondence Timeliness Our goal is to respond to written enquiries and telephone referrals from the call centres within 80 calendar days. Accuracy Our goal is to respond to written enquiries and telephone referrals from the call centres with the correct information and process new recipient information, including issuing a payment, notice, or letter, accurately. Review Timeliness Our goal is to inform you of the result of our review within 45 days after we receive the information requested. Telephone enquiries Our courteous and knowledgeable agents will be pleased to respond to your questions in the official language of your choice. Our goal is to respond to telephone enquiries within two minutes. You may have difficulty reaching us during peak periods. 26

27 I Tax centre addresses f you need to send us a letter or a form, you should send it to the tax centre that serves your area. Use the chart below to identify your tax centre: If your tax services office is located in: British Columbia, Regina, or Yukon Alberta, London, Manitoba, Northwest Territories, Saskatoon, Thunder Bay, or Windsor Barrie, Sudbury (the area of Sudbury/Nickel Belt only), Toronto Centre, Toronto East, Toronto North, or Toronto West Laval, Montréal, Nunavut, Ottawa, Rouyn-Noranda, Sherbrooke, or Sudbury (other than the Sudbury/Nickel Belt area) Chicoutimi, Montérégie-Rive-Sud, Outaouais, Québec, Rimouski, or Trois-Rivières Kingston, New Brunswick, Newfoundland and Labrador, Nova Scotia, Peterborough, or St. Catharines Belleville, Hamilton, Kitchener/Waterloo, or Prince Edward Island Send your correspondence to the following address: Surrey Tax Centre 9755 King George Boulevard Surrey BC V3T 5E1 Winnipeg Tax Centre PO Box 14005, Station Main Winnipeg MB R3C 0E3 Sudbury Tax Centre PO Box 20000, Station A Sudbury ON P3A 5C1 Shawinigan-Sud Tax Centre PO Box 3000, Station Main Shawinigan-sud QC G9N 7S6 Jonquière Tax Centre PO 1900, Station LCD Jonquière QC G7S 5J1 St. John s Tax Centre PO Box 12071, Station A St. John’s NL A1B 3Z1 Summerside Tax Centre Pope Road Summerside PE C1N 5Z7 27

28 For more information What if you need help? If you need help after reading this publication, go to /benefits or call Forms and publications To get our forms or publications, go to /forms or call My Account My Account is a secure, convenient, and time-saving way to access and manage your tax and benefit information online, seven days a week. If you are not registered with My Account but need information right away, use Quick Access to get fast, easy, and secure access to some of your information. For more information, go to /myaccount or see Pamphlet RC4059, My Account for individuals. My Payment My Payment is a payment option that allows individuals and businesses to make payments online, using the Canada Revenue Agency s Web site, from an account at a participating Canadian financial institution. For more information on this self-service option, go to /mypayment. Direct deposit Join the millions that are already enjoying the benefits of direct deposit security, convenience, and reliability. You can have your payments deposited directly into your account at a financial institution in Canada. To get this service or change your banking information, use My Account at /myaccount, or send us a completed Form T1-DD(1), Direct Deposit Request Individuals. Note Your direct deposit request will stay in effect until you change the information or cancel the service. If we cannot deposit a payment into your account, we will mail a cheque to you at the address we have on file. Tax Information Phone Service (TIPS) For personal and general tax information by telephone, use our automated service, TIPS, by calling

29 Teletypewriter (TTY) users TTY users can call for bilingual assistance during regular business hours. Our service complaint process If you are not satisfied with the service that you have received, please contact the CRA employee with whom you have been dealing (or call the telephone number that you have been given). If you are not pleased with the way your concerns are addressed, you can ask to discuss the matter with the employee s supervisor. If the matter is not settled, you can then file a service complaint by completing Form RC193, Service-Related Complaint. If you are still not satisfied, you can file a complaint with the taxpayers ombudsman. For more information, go to /complaints or see Booklet RC4420, Information on CRA Service Complaints. Your opinion counts If you have any comments or suggestions that could help us improve our publications, we would like to hear from you. Please send your comments to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 29

Canada Child Benefit Calculator

Updated for 2020-2020

This calculator lets you estimate the Canada Child Benefit you will receive between July 2020 and June 2020 based on your total family income reported on your 2020 tax returns.

The benefits are indexed to inflation and are adjusted each year in July.

The maximum benefit per child under 6 is increasing to $6,639 for payments from July 2020 to June 2020. The maximum for the previous year (2020-2020) was $6,496.

For children aged 6 to 17, the benefit is increasing to $5,602 per child for payments from July 2020 to June 2020. The maximum for the previous year (2020-2020) was $5,481.

The benefit is gradually reduced based on two income thresholds. The first income threshold rose is increasing to $31,120 in 2020-2020 from $30,450 while the second income threshold is increasing to $67,426 from $65,975.

See also:

Canada Child Benefit

Disclaimer
This calculator is for illustration purposes only. Your actual Canada Child Benefit will be calculated by the Canada Revenue Agency based on your total family income reported on your 2020 tax returns. It is assumed the children will remain in the same age group from July 2020 to June 2020, the full benefit year. The calculator uses the new indexed benefit and income threshold amounts as of July 2020.

Related:
See also: Budget 2020 Infographic
See also: Tax Tips 2020 Infographic

Добавить комментарий