Chartered Accountants of Ontario, Canada

 

Tax Facts

Canada Child Tax Benefit

 

Canada Child Tax Benefit July 2011
to June 2012
July 2010
to June 2011
July 2009
to June 2010
July 2008
to June 2009
Base Benefit         1,367         1,348         1,340           1,307
Additional benefit for third child             95             94             93               91
Family net income at which base benefit begins to phase out        41,544        40,970        38,832         37,885
National Child Benefit (NCB) Supplement        
First child         2,118         2,088         2,076           2,025
Second child         1,873         1,848         1,837           1,792
Third Child         1,782         1,758         1,747           1,704
Family net income at which NCB supplement begins to phase out        24,183        23,855        21,816         21,287
Family net income at which NCB supplement phase-out is complete        41,544        40,970        38,832         37,885
Child Disability Benefit (CDB)      
Maximum Benefit         2,504         2,470         2,455           2,395
Family net income at which CDB supplement begins to phase out        41,544        40,970        38,832         37,885
Children's Special Allowances (CSA)      
CSA base amount         3,485         3,436         3,416           3,332