The Children’s Special Allowance Act deals with payments made in respect of children under the care of a department, agency or institution (“applicants”). The Children’s Special Allowance Regulations provide rules related to the payments made pursuant to the Act, as well as to its administration.

The key elements of these regulations are the requirements in respect to:

• how an application for the special allowance is made,
• the duties of the Minister of National Revenue to examine the application and to approve it where the applicant is eligible;
• the elements required to determine if a child is considered to be maintained by the applicant; and
• the administration of the payments.

These regulations do not affect Canadian businesses since Children’s Special Allowances are only paid to a federal or provincial child protection department, a provincial institution responsible for the protection and care of children, or a guardian, tutor or foster parent.

These regulations provide the definitions, rules, calculations and procedures to meet these obligations.

These regulations were registered in December 1992 and are occasionally amended on the recommendation of the Minister of National Revenue.

• Children's Special Allowances (CSA)
• Form RC64, Children's Special Allowances
• Children's special allowances (CSA) calculation sheet 2016-2019