Canada child tax benefit (CCTB) - calculation sheet for the July 2015 to June 2016 payments (2014 tax year

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http://www.cra-arc.gc.ca/bnfts/cctb/cctb14byclc-eng.html

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Canada child tax benefit (CCTB) - calculation sheet for the July 2015 to June 2016 payments (2014 tax year


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You can also use the Canada Revenue Agency (CRA) - Child and family benefits calculator.

Basic benefit

Standard benefit:
Number of qualified dependantsFootnote 1:
____ × $1,471.00 =
1 $ Blank space for dollar value
Supplement for 3rd and each additional dependent:
____ × $103.00 =
2 $ Blank space for dollar value
Subtotal: (Add lines 1 and 2)
3 $ Blank space for dollar value

Benefit reduction

Adjusted family net income (family net income minus universal child care benefit (UCCB) and registered disability savings plan (RDSP) income plus UCCB and RDSP repayment):
4 $ Blank space for dollar value
Subract base amount:
- $44,701.00 =
5 $ Blank space for dollar value
Adjusted family net income over base amount (line 4 minus line 5).
If negative, enter "0"
6 $ Blank space for dollar value
Minus benefit reduction of:
  • - 2% of line 6 for family with one qualified dependant
  • - 4% of line 6 for family with two or more qualified dependants
7 $ Blank space for dollar value
Net benefit amount (line 3 minus line 7). If negative, enter "0"
8 $ Blank space for dollar value

Calculation of National Child Benefit Supplement

Amount for 1st qualified dependant ($2,279.00)
9 $ Blank space for dollar value
Amount for 2nd qualified dependant ($2,016.00)
10 $ Blank space for dollar value
Amount for 3rd and each additional qualified dependant ($1,981.00)
____ × $1,981.00 =
11 $ Blank space for dollar value
Total amounts for qualified dependants (add lines 9, 10 and 11)
12 $ Blank space for dollar value
Adjusted family net income
(from line 4 above)
13 $ Blank space for dollar value
Subtract base amount
− $26,021.00 =
14 $ Blank space for dollar value
Adjusted family net income over base amount (line 13 minus line 14).
If negative, enter "0"
15 $ Blank space for dollar value
Less:
  • - 12.2% of line 15 for family with one qualified dependant
  • - 23.0% of line 15 for family with two qualified dependants
  • - 33.3% of line 15 for family with three or more qualified dependants
16 $ Blank space for dollar value
Net national child benefit supplement
(line 12 minus line 16). If negative, enter "0"
17 $ Blank space for dollar value

Calculation of the Child Disability Benefit

Number of qualified dependants with a disability Footnote 2
____ × $2,695.00 =
18 $ Blank space for dollar value
Adjusted family net income (from line 4 above)
19 $ Blank space for dollar value
Subtract Child Disability Benefit (CBD) base amountFootnote 3
- $________ =
20 $ Blank space for dollar value
Adjusted family net income over CDB base amount
(line 19 minus line 20). If negative, enter "0"
21 $ Blank space for dollar value
Less:
  • - 2% of line 21 for family with one qualified dependant with a disability
  • - 4% of line 21 for family with two or more qualified dependants with a disability
22 $ Blank space for dollar value
Net child disability benefit (line 18 minus line 22). If negative, enter "0"
23 $ Blank space for dollar value
Total entitlement (add lines 8, 17 and 23)
24 $ Blank space for dollar value

Child Disability Benefit - base amount

The CDB base threshold is determined by the total number of children eligible for CCTB.
Number of children Base threshold
1 $44,701
2 $44,695
3 $44,678
4 $50,438
5 $56,198
6 $61,958
7 $67,717
8 $73,477

All amounts are approximate. Your Notice of Determination will show your actual entitlement for the year.


Footnotes

Footnote 1

For Alberta, the standard benefit is: $1,357 for qualified dependants under 7; $1,449 for qualified dependants 7-11; $1,621 for qualified dependants 12-15; and, $1,718 for qualified dependants 16 or 17.

Return to footnote 1 referrer

Footnote 2

In order for a child to be a qualified dependant for the child disability benefit, the child must qualify for the disability amount.

Return to footnote 2 referrer

Footnote 3

The CDB base threshold is determined by the total number of children eligible for CCTB.

Return to footnote 3 referrer


Date modified:
2015-11-17