and related federal, provincial, and territorial programs

For the period from July 2024 to June 2025

T4114(E) Rev. 24

The Canada Revenue Agency's publications and personalized correspondence are available in braille, large print, e-text, and MP3. For more information, go to Order an alternate format or call 1-800-387-1193.

La version française de ce livret est intitulée Allocation canadienne pour enfants.

Find out if this booklet is for you

This booklet gives information about the Canada child benefit (CCB), such as:

• who is eligible
• how you apply for it
• when you get it
• how it is calculated
• what are the related federal, provincial, and territorial child benefit and credit programs administered by the Canada Revenue Agency (CRA)

Definitions

Adjusted family net income – your family net income minus any universal child care benefit (UCCB) and registered disability savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid. If you received split income, refer to page 3 of the information sheet for Form T1206, Tax on Split Income.

Common-law partner – a person to whom you are not married, with whom you are living in a conjugal relationship, and to whom one of the following situations apply. They:

• have been living with you for at least 12 continuous months. This includes any period you were separated for less than 90 days because of a breakdown in the relationship
• are the parent of your child by birth or adoption
• have 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

Family net income – your net income 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 income from all sources, both inside and outside Canada, for any part of the year that either of you were not residents of Canada. Income from sources outside Canada must be determined in the same way net income is determined in Canada.

Kinship or close relationship programs – programs of the Government of Canada, a provincial or territorial government, or an Indigenous governing body for the care and upbringing, on a temporary basis, of a child in need of protection.

Unlike other foster care arrangements, the child is generally placed in the care of a grandparent, an extended family member, or a close friend without being brought into the legal custody and guardianship of the province or territory. Certain jurisdictions may offer financial assistance to help individuals cover the expenses in caring for the child.

Married – you are legally married to someone.

Primarily responsible for the care and upbringing of a child – 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. The CRA usually considers the female parent who lives with the child to be primarily responsible for the care and upbringing of the child.

Separated – you have been living 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.

Once you have been separated for 90 days (because of a breakdown in the relationship), the effective day of your separation is the date you started living apart.

You would still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart for reasons such as:

• work
• studies
• health problems

Single – you are single and no other marital status applies to you.

Spouse – the person to whom you are legally married.

Canada child benefit

The CCB is a non‑taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age. The CCB may include an additional amount for the child disability benefit.

By applying for the CCB, you also register your children for the goods and services tax/harmonized sales tax (GST/HST) credit, the Canada Carbon Rebate (CCR – formerly known as the climate action incentive payment), and any related federal, provincial, and territorial programs administered by the CRA.

Eligibility criteria

To get the CCB, you must meet all of the following conditions:

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.
   
   Note
   If a child does not live with you all the time, see If you share custody of a child.
   
3. You must be a resident of Canada for tax purposes. You are considered a resident of Canada when you establish sufficient residential ties in Canada. For more information, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.
4. You or your spouse or common-law partner must be any of the following:
   • 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)
   • 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
   • an individual registered or entitled to be registered under the Indian Act

Situations in which you can apply

Only the person who is primarily responsible for the care and upbringing of the child can apply for the CCB. You can apply even if any of the following situations apply:

• your child only lives with you part of the time (see If you share custody of a child)
• your current adjusted family net income is too high (The CRA calculates your amount every July based on your adjusted family net income for the previous year)
• your child is living with you for a determined temporary period of time of at least one month, for example over the summer holidays
• you care for a child under a kinship or close relationship program and you otherwise meet all the CCB eligibility criteria

When you can apply

If you want to apply for the CCB, you should do so as soon as any of the following situations happen:

• your child is born
• a child starts to live with you
• you begin a new shared custody arrangement
• you or your spouse or common-law partner meet the eligibility conditions under Eligibility criteria

Your application for the CCB is considered late if it includes a period that started more than 11 months ago.

If your application is late, you must attach clear photocopies (including both sides of all pages) of all of the following documents for the entire period requested:

• 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 (at least three documents)
• proof of birth for each child
• proof that you were the person who is primarily responsible for the care and upbringing of the child(ren) (at least three documents) such as:
  • a letter from the daycare or school authorities indicating the child's home address and contact information on file
  • a letter from a person in a position of authority (such as a social worker, a band council, or resettlement officer) stating that they have personal knowledge that the child lived with you for the period you indicated
  • a registration form or a receipt from an activity or club the child was enrolled in for the period you indicated
  • a court order, decree, or separation agreement

For a complete list of supporting documents, go to Supporting documents.

For more information, see How to apply.

If you share custody of a child

You share custody of a child if the child lives part of the time with you and the rest of the time with another individual at a different address on a more or less equal basis. The CRA considers you to be in a shared custody situation if the child lives with you 40% to 60% of the time. For example, the child lives with you one week and with the other individual one week, or with you 4 days a week and with the other individual 3 days a week.

When this is the case, both individuals may be considered primarily responsible for the child’s care and upbringing when the child lives with them. Each individual will get 50% of the payment they would have received if the child lived with them 100% of the time.

If the child lives with you every second weekend (less than 40% of the time), you are not eligible for the child and family benefits for this child.

Each parent must immediately tell the CRA of their new custody situation using one of the following ways:

• use "Apply for child benefits" in My Account
• mail to the CRA a completed Form RC66, Canada Child Benefits Application

If you are already eligible and get full benefits for a child, you may also:

• use My Account
• call 1-800-387-1193
• send a letter explaining the shared custody situation

All payments will be calculated based on each parent's respective adjusted family net income.

For more information, go to Canada child benefit.

How to apply

If you are the mother of a newborn, you can use the Automated Benefits Application to apply for your child's benefits.

You can also apply for the CCB by using "Apply for child benefits" in My Account or by sending Form RC66, Canada Child Benefits Application.

You must also fill out and attach to your application Form RC66SCH, Status in Canada and Income Information, if any of the following situations apply. You or your spouse or common-law partner:

• became a resident of Canada (for example, a newcomer to Canada or a returning resident of Canada) in the last 2 years
• became a Canadian citizen in the last 12 months
• are, as defined in the Immigration and Refugee Protection Act, a permanent resident, protected person, or temporary resident who has lived in Canada for the previous 18 months
• are not a Canadian citizen and are registered, or entitled to be registered under the Indian Act

You must provide proof of birth for a child if the CRA has not previously paid benefits to anyone for this child.

Proof of birth must include the child's last name, given name, and date of birth. For the most up-to-date instructions and a complete list of supporting documents, go to Supporting documents.

If your documents are in a language other than English or French, the CRA needs a copy of the original documents written in the foreign language with an acceptable English of French translation. For more information, go to Supporting documents.

Automated Benefits Application

The Automated Benefits Application service is a quick, easy, and secure way to apply for your child benefits. This service is offered in all provinces and territories (except Nunavut).

If you are the mother of a newborn, all you need to do is:

• fill out 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 the CRA
• provide your social insurance number (see You need a social insurance number)

For more information on this service, go to How to apply for child and family benefits when registering the birth of your newborn with the Automated Benefits Application.

If you choose to use this service to apply for your child benefits, do not re-apply using My Account or Form RC66, Canada Child Benefit Application. Re-applying may result in processing your application and a delay in getting your payments.

You need a social insurance number

You and your spouse or common-law partner (if you have one) need a social insurance number (SIN) to apply for the CCB.

For more information or to get an application for a SIN, go to Social Insurance Number or call 1-866-274-6627. To find the address of the Service Canada centre nearest you, go to Find a Service Canada Office or call 1-800-622-6232.

If Service Canada will not give you a SIN, you can still apply for the CCB if you meet all of the conditions listed under Eligibility criteria. Attach a note to your Form RC66, Canada Child Benefit Application, explaining why you cannot get a SIN and include a photocopy of one of the following documents:

• passport
• driver's licence
• visitor record
• birth certificate or proof of birth
• any document issued by Immigration, Refugees and Citizenship Canada
• any document that proves your or your spouse's or common-law partner's identity

After you apply

If your application is not complete, the CRA will ask for the missing information. This will delay the processing of your application.

After the CRA processes your application, you will receive a CCB notice. It will tell you how much you will get and what information we used to calculate the amount.

If you do not meet the eligibility criteria for the CCB, you can re-apply once you meet all of the conditions.

If the CRA reviews your information

The CRA may send you a letter or questionnaire asking for documents to confirm the information on file is correct and up to date. This is to make sure that you get the right amount of benefits and credits.

It’s important that you reply and send all the information requested as soon as possible so the CRA can do the review quickly and easily. If you do not reply, your child and family benefit and credits payment could stop.

For more information, go to What to do if the Canada Revenue Agency reviews your benefits. If you need help or have any questions, call the telephone number in the letter or 1-800-387-1193.

If you have a spouse or common-law partner

For CCB purposes, when a child resides with a female parent in the home, the female parent is usually considered to be primarily responsible for the child and should apply. However, if the child's other parent is primarily responsible, they can apply. They must attach to Form RC66, Canada Child Benefit Application, a signed letter from the female parent that states that the other parent with whom she resides is primarily responsible for all the children in the household. If the child lives with same sex parents, only one parent should apply for all the children in the home.

If your spouse or common-law partner is a non-resident of Canada during any part of the year, you will have to fill out Form CTB9, Income of Non-Resident Spouse or Common-Law Partner.

When your spouse immigrates to Canada, they have to send the CRA in writing all of the following information about themselves:

• social insurance number
• date of birth
• address
• immigration date
• statement of income

If you have a new spouse or common-law partner

Only one CCB 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. No matter which parent receives the CCB, the amount will be the same. Generally, all the children will be moved to the female parent's account. If you continue to get separate payments, one of you will have to repay the amounts you got after your marital status changed.

For more information on how to update your marital status, see If your marital status has changed.

How your benefit is calculated

For the payment period of July 2024 to June 2025, the CRA calculates your benefit based on all the following information:

• the number of eligible children you have and their ages
• your adjusted family net income for the base year 2023
• the child's eligibility for the disability tax credit (DTC)

To continue getting the CCB, you and your spouse or common-law partner each have to file tax returns every year, even if you have not received income in the year.

Base year and payment period

The base year is the year of the tax return from which information is taken to calculate the CCB amount for the payment period. The base year is the calendar year just before the start of the payment period.

The payment period is the 12-month period during which the CCB payments are paid. The payment period runs from July 1 of the year following the base year to June 30 of the next year. For example, CCB payments calculated based on the 2023 tax return will start being issued in July 2024, which is the beginning of the payment period. For more information, see When your benefit is paid.

The chart below illustrates the link between the base year and the payment period.

Child and family benefits online calculator

You can use the CRA's online calculator to get an estimate of your child benefits at Child and family benefits calculator.

How much you can expect to receive

The CCB is calculated as follows.

• $7,787 per year ($648.91 per month) for each eligible child under the age of 6
• $6,570 per year ($547.50 per month) for each eligible child aged 6 to 17

These amounts start being reduced when the adjusted family net income (AFNI) is over $36,502. The reduction is calculated as follows:

• For families with one eligible child:
  
  • the reduction is 7% of the amount of AFNI greater than $36,502 up to $79,087
  • for income greater than $79,087, the reduction is $2,981 plus 3.2% of AFNI greater than $79,087
• For families with two eligible children:
  • the reduction is 13.5% of the amount of AFNI greater than $36,502 up to $79,087
  • for income greater than $79,087, the reduction is $5,749 plus 5.7% of AFNI greater than $79,087
• For families with three eligible children:
  • the reduction is 19% of the amount of AFNI greater than $36,502 up to $79,087
  • for income greater than $79,087, the reduction is $8,091 plus 8% of AFNI greater than $79,087
• For families with four or more eligible children:
  • the reduction is 23% of the amount of AFNI greater than $36,502 up to $79,087
  • for income greater than $79,087, the reduction is $9,795 plus 9.5% of the amount of AFNI greater than $79,087

Child disability benefit

The child disability benefit (CDB) is an additional monthly benefit included in the CCB to provide financial assistance to qualified families caring for children who have a severe and prolonged impairment in physical or mental functions. If you have a child under 18 years of age who is eligible for the disability tax credit (DTC), you are eligible for the CDB.

A child is eligible for the DTC when the CRA has approved Form T2201, Disability Tax Credit Certificate, for that child. For more information on the DTC, go to Disability tax credit. For more information on the CDB, go to Child disability benefit or call 1-800-387-1193.

The CDB provides up to $3,322 per year ($276.83 per month) for each child eligible for the DTC. The CDB starts being reduced when the adjusted family net income (AFNI) is greater than $79,087. The reduction is calculated as follows:

• for families with one child eligible for the DTC, the reduction is 3.2% of the amount of AFNI greater than $79,087
• for families with two or more children eligible for the DTC, the reduction is 5.7% of the amount of AFNI greater than $79,087

When your benefit is paid

You are eligible to receive the CCB in the month following the month you become an eligible individual. For more information, see Eligibility criteria.

The CRA generally pays your benefit on the 20th of each month. However, if your monthly amount is less than $20, you will get one lump-sum payment on July 20, 2024 or at a later date, to cover the entire payment period from July 2024 to June 2025.

If you do not receive your payment on the scheduled day, wait 5 business days before calling 1-800-387-1193.

You can view your benefit payment dates and amounts in My Account.

When your benefit is recalculated

The CRA will recalculate your benefit when one of the following situations applies and, if applicable, send you a CCB notice:

• at the beginning of every payment period (every July) based on the tax 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 tax return that affects the amount of your benefit
• after a change in your marital status
• after a change in the number of eligible children in your care
• after you tell the CRA about changes to your situation that could affect your benefit. For more information, see When you should contact the CRA

If you were overpaid

If a recalculation shows that you received too much CCB, the CRA will send you a notice to tell you of the amount due. The CRA may keep all or a part of future CCB payments, income tax refunds, or GST/HST credits until the amount you owe is repaid. This may also apply to the other federal, provincial, and territorial programs that the CRA administers.

For more information on how to make a payment, go to Payments and debt collection.

Related programs

The CRA administers the following provincial and territorial child benefit and credit programs:

• Alberta child and family benefit
• BC family benefit
• 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

You do not need to apply to a province or a territory to get payments for these programs. The CRA uses the information from your Canada child benefit 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 tax 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 the direct deposit service for your CCB payments, the CRA will deposit your provincial and territorial payments into the same account.

Alberta child and family benefit

This benefit is a non-taxable amount paid to families that have children under 18 years of age. The quarterly amounts are issued in August 2024, November 2024, February 2025, and May 2025.

The benefit includes both a base component and a working component, with combined benefits to a maximum of $5,656.

The maximum base component ranges from $1,469 to $3,674 depending on the number of children. You may be entitled to:

• $1,469 for the first qualified dependant
• $735 for the second qualified dependant
• $735 for the third qualified dependant
• $735 for the fourth qualified dependant

The base component of the benefit is reduced if your adjusted family net income is more than $27,024.

Families may be eligible for the working component once their family employment income exceeds $2,760. The maximum working component will range from $752 to $1,982 depending on the number of children. You may be entitled to:

• $752 for the first qualified dependant
• $685 for the second qualified dependant
• $410 for the third qualified dependant
• $135 for the fourth qualified dependant

The working component of the benefit is reduced once your adjusted family net income is more than $45,285.

This program is fully funded by the Province of Alberta.

BC family benefit

The BC family benefit is a non-taxable amount paid monthly to qualifying families with children under 18 years of age. The amounts are combined with the CCB into a single monthly payment.

For the 2023 base year, the BC family benefit payment period is from July 2024 to June 2025. Beginning in July 2024, eligible families will receive a BC family benefit bonus with their monthly BC family benefit payment. The bonus will be included in the monthly BC family benefit payment.

You may be entitled to a maximum annual benefit (including the BC family benefit bonus) of:

• $2,188 for the first child
• $1,375 for the second child
• $1,125 for each additional child

If the adjusted family net income is between $35,902 and $114,887, you may receive a reduced amount of at least:

• $969 for the first child
• $937 for second child
• $906 for each additional child

If the adjusted family net income is more than $114,887, you may get part of the benefit.

An additional annual supplement of up to $500 is provided to single parent families.

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 CCB 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.

Your New Brunswick child tax benefit payment may include a New Brunswick school supplement (NBSS) amount. The NBSS is paid once a year in July to help low-income families with the cost of back-to-school supplies for their children. If your adjusted family net income is $20,000 or less, you will get $100 for each of your children born between January 1, 2007, and December 31, 2019.

These amounts will be combined with the CCB into a single monthly payment.

This program is fully funded by the Province of New Brunswick.

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 early childhood nutrition supplement is an additional benefit paid to qualifying families who have children under one year of age. Benefits are combined with the CCB into a single monthly payment.

Under the Newfoundland and Labrador child benefit, you may be entitled to a benefit of:

• $152.16 per month for the first child
• $161.33 per month for the second child
• $173.25 per month for the third child
• $186.16 per month for each additional child

If your adjusted family net income is more than $17,397, you may get part of the benefit.

Under the early childhood nutrition supplement, you may be entitled to a benefit of $150 per month for each child under the age of 5 or if you are pregnant, 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.

You may be entitled to receive the following monthly amounts:

Children under the age of 6:

• $67.91 for one child
• $122.25 for two children
• $166.41 for three children
• $203.75 for four children
• $30.58 for each additional child

Children aged 6 to 17:

• $54.33 for one child
• $97.83 for two children
• $133.08 for three children
• $163.00 for four children
• $24.41 for each additional child

If your adjusted family net income is above $30,000, you may get part of the benefit, and it will be eliminated when your adjusted family income reaches $80,000.

These amounts are combined with the CCB into a single monthly payment.

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. These amounts are combined with the CCB into a single monthly payment.

You may be entitled to a monthly benefit of $127.08 for each child under 18 years of age in your care.

If your adjusted family net income is between $26,000 and $34,000, you may receive $127.08 per month for the first child and half the rate ($63.54) for the second and subsequent children.

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. You may be entitled to a basic benefit of $29 per month for each child.

Families who have earned income of more than $3,955 and who have children under 18 years of age, may also get the territorial workers’ supplement of up to:

• $24.16 per month for one child
• $30.75 per month for two or more children

If your adjusted family net income is above $22,065, you may get part of the benefit.

These amounts are combined with the CCB into a single monthly payment.

This program is fully funded by the Government of Nunavut.

Ontario child benefit

This is a non-taxable amount paid to help low- and modest-income families provide for their children. It is combined with the CCB into a single monthly payment.

You may be entitled to a benefit of up to $140 per month for each child under 18 years of age. If your adjusted family net income is over $25,646, you may get part of the benefit.

This program is fully funded by the Province of Ontario. For more information, go to Ontario Child Benefit on the Ontario Ministry of Children, Community and Social Services website.

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. This amount is combined with the CCB into a single monthly payment.

You may be entitled to a benefit of $76.50 per month for each child. If your adjusted family net income is above $35,000, you may get part of the benefit.

This program is funded by the Government of Yukon.

Related program not administered by the CRA

Quebec family allowance

If you live in Quebec, you must file your application for the family allowance and make any changes to your family situation directly with Retraite Québec. However, you do not have to file an application for a child born in Quebec because Retraite Québec is automatically notified by the Registrar of Civil Status. For more information, visit Retraite Québec.

When you should contact the CRA

You should tell the CRA immediately about certain changes, as well as the date they happened or will happen. This section explains what the changes are and how you should tell the CRA about them.

If the number of children in your care has changed

The CRA may need to recalculate your benefit payments based on new information when one of the following situations applies:

• your child is born, a child starts to live with you, or you share custody of a child (see How to apply)
• a child for whom you are getting benefits no longer lives with you on a full-time basis, stops living with you, or has died. You can tell the CRA by using one of the following methods:
  
  • My Account
  • calling 1-800-387-1193

If your marital status has changed

If your marital status changes, let the CRA know by the end of the month following the month in which your status changed. However, do not tell the CRA of your separation until you have been separated for more than 90 consecutive days. You can tell the CRA by using one of the following methods:

• My Account
• calling 1-800-387-1193
• sending Form RC65, Marital Status Change

When the CRA gets notification of your change in marital status, your CCB will be recalculated taking into consideration your new marital status and your new adjusted family net income.

Your CCB will be adjusted starting with the month following the month that your marital status changed.

If a CCB recipient has died

If a CCB recipient has died, the next of kin or the estate should inform the CRA as soon as possible. Someone else may be eligible to receive the benefits for the child(ren). Call 1-800-387-1193 or send a letter to your tax centre.

If you are moving

If you move, let the CRA know your new address immediately. Otherwise, your payments may stop, even if you use direct deposit and your bank account does not change.

You can change your address by using one of the following methods:

• My Account
• calling 1-800-387-1193
• sending Form RC325, Address change request

Other changes

Call 1-800-387-1193 to tell the CRA if any of the following situations apply:

• any of the personal information, such as your name, marital status, or the spousal or child information shown on your CCB notice is not correct
• you (or your spouse or common-law partner) are no longer a resident of Canada

Tax centre addresses

Send your form or letter and any documents to the tax centre that serves your area. Use the chart below to find out the address:

Digital services for individuals

The CRA’s digital services are fast, easy, and secure!

My Account

My Account lets you view and manage your personal income tax and benefit information online.

Use My Account throughout the year to:

• view your benefit and credit information and apply for certain benefits
• view your notice of assessment or reassessment
• change your address, phone numbers, direct deposit information, marital status, and information about children in your care
• manage notification preferences and receive email notifications when important changes are made to your account
• check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit, and your first home savings account (FHSA) participation room
• track the progress of certain files and enquiries you have submitted to the CRA
• make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee (for more information on how to make a payment, see Payments to the CRA)
• view uncashed cheques and request a duplicate payment

• view and print your proof of income statement
• manage authorized representatives and authorize requests
• submit documents to the CRA
• submit an audit enquiry
• manage multi-factor authentication settings

To sign in to or register for the CRA's digital services, go to:

• My Account for Individuals
• Represent a Client if you are an authorized representative

Receive your CRA mail online

Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account. For more information, go to Email notifications from the CRA.

For more information

If you need help

If you need more information after reading this booklet, go to Overview of child and family benefits or call 1-800-387-1193.

Direct deposit

Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enroll, go to Direct deposit or contact your financial institution.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call 1-855-959-8281.

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on our website. To subscribe to our electronic mailing lists, go to Electronic mailing lists.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999.

Teletypewriter (TTY) and Video Relay Service (Canada VRS) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use the Canada VRS application, call 1-800-561-6393.

If you use another operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY or Canada VRS numbers.

Formal disputes (objections and appeals)

You have the right to file an objection (or an appeal for the Canada Pension Plan or Employment Insurance) if you disagree with an assessment, determination, or decision.

For more information about objections and related deadlines, go to File an objection.

CRA Service Feedback Program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights see the Taxpayer Bill of Rights.

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact information.
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee’s supervisor.
3. If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint go to Submit a service feedback.

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint with the Office of the Taxpayers' Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information, go to Complaints, objections, appeals, disputes, and relief measures.