Who gets the child tax benefit?

The Canadian Child Benefit (CCB) is a tax-free monthly payment to eligible families to help with the cost of raising children under 18 years of age. The person who is primarily responsible for the care and upbringing of the child should apply for the CCB.

When two partners reside in the same home as the child, the female partner is presumed to be primarily responsible. If this is not true, the other parent can apply for the CCB by providing a letter from the female parent stating who is primarily responsible for the care and upbringing of the child. When parents separate, the mother will continue to receive the CCB unless or until a change is made. Learn more about the Canadian Child Benefit (opens in a new tab).