Worked Calculations and Checklists
Canada Child Benefit July 2026 to June 2027: how the amount is calculated
CCB maximums for July 2026 to June 2027 ($8,157 under 6, $6,883 aged 6 to 17), the income thresholds and reduction rates, worked examples and how RRSP deductions raise it.
For the benefit year July 2026 to June 2027, the Canada Child Benefit pays up to $8,157 a year for each child under 6 and $6,883 for each child aged 6 to 17. The maximum is reduced once your adjusted family net income (from your 2025 returns) goes above $38,237, and the reduction rate rises above $82,847. A family with two children (aged 4 and 8) and adjusted family net income of $90,000 would receive about $8,610 a year, or $717.52 a month. The CCB is tax-free, but you and your spouse must both file returns every year to keep receiving it.
This guide belongs to the worked examples hub. Figures are from the CRA's 2026 indexation page; examples are illustrative. It is general information, not tax advice.
The 2026–2027 figures
| Item | July 2026 to June 2027 |
|---|---|
| Maximum per child under 6 | $8,157 |
| Maximum per child aged 6 to 17 | $6,883 |
| First income threshold | $38,237 |
| Second income threshold | $82,847 |
| Child disability benefit (maximum, per eligible child) | $3,480 |
| Income year used | 2025 adjusted family net income |
The reduction depends on the number of children:
| Children | Reduction between $38,237 and $82,847 | Reduction above $82,847 |
|---|---|---|
| 1 | 7% of income over $38,237 | $3,123 + 3.2% of income over $82,847 |
| 2 | 13.5% | $6,022 + 5.7% |
| 3 | 19% | $8,476 + 8% |
| 4 or more | 23% | $10,260 + 9.5% |
The fixed amounts in the right-hand column ($3,123, $6,022, $8,476, $10,260) are simply the full first-band reduction: for one child, ($82,847 − $38,237) × 7% ≈ $3,123.
Worked examples
Example 1: two children, family income $90,000. One child is 4, the other 8.
- Maximum: $8,157 + $6,883 = $15,040.
- Income is above the second threshold: reduction = $6,022 + 5.7% × ($90,000 − $82,847) = $6,022 + 5.7% × $7,153 = $6,022 + $407.72 = $6,429.72.
- Annual CCB: $15,040 − $6,429.72 = $8,610.28, about $717.52 a month.
Example 2: single parent, one child aged 3, income $45,000.
- Maximum: $8,157.
- Reduction: 7% × ($45,000 − $38,237) = 7% × $6,763 = $473.41.
- Annual CCB: $7,683.59, about $640.30 a month.
When a child turns 6, the amount switches to the lower 6-to-17 rate shortly after the birthday, and payments for that child end when the child turns 18. The CRA recalculates automatically from the birth date on file.
How deductions increase the CCB
Because the CCB is based on net income, every deduction that reduces net income also raises the benefit, on top of the tax saved. In example 1, if one parent had contributed an extra $5,000 to an RRSP in 2025:
- Tax saving at a 29.65% Ontario marginal rate: about $1,482.50 (spring 2026 refund).
- CCB increase: 5.7% × $5,000 = $285 for July 2026 to June 2027.
- Total benefit of the deduction: about $1,767.50, an effective rate of 35.35%.
In the first band with two children (income between $38,237 and $82,847) the CCB effect is 13.5%, so a $5,000 deduction adds $675 of CCB. FHSA deductions, child care expenses, union dues and the enhanced CPP deduction all work the same way. See the RRSP refund guide and the FHSA guide.
TFSA income and withdrawals are not included in net income, so they do not reduce the CCB.
Who gets it and how to keep it
| Rule | What it means |
|---|---|
| Primary caregiver | Usually the parent who lives with the child and is mainly responsible for care; by default the female parent in a two-parent home is presumed to be |
| Shared custody | Each parent who has the child 40% to 60% of the time gets 50% of the amount calculated on their own family income |
| Both spouses file | The CRA needs both returns, even if one spouse had no income |
| Residence | You and your spouse must meet residency and status conditions |
| Changes | Tell the CRA about a change in marital status (by the end of the following month) or custody, which recalculate the benefit |
Newcomers and parents of newborns apply through CRA My Account or the automated birth benefits registration offered by provinces.
Provincial and Quebec family benefits
Several provinces and territories pay their own child benefits, often together with the CCB and based on the same income information. In Quebec, Retraite Québec pays the family allowance, calculated from the Quebec return (TP-1), in addition to the federal CCB. Thresholds and amounts differ from the CCB; check the provincial program or Retraite Québec.
Common CCB mistakes
- One spouse not filing because they had no income, which stops or reduces payments.
- Not reporting a new common-law relationship (12 months of living together, or a child together). The CRA can recover overpayments going back years.
- Separated parents both claiming full amounts. Shared custody must be declared.
- Forgetting that the CCB year lags. A big income drop in 2026 is only reflected from July 2027.
- Assuming CCB is taxable. It is not, and it is not reported as income.
Frequently asked questions
Is the CCB paid monthly?
Yes, usually around the 20th of each month. If your annual amount is small, the CRA may pay it in one lump sum in July.
Does child support count as income for the CCB?
Child support received is not taxable and is not included in net income. Spousal support received is taxable and does count.
Does the CCB affect the Canada Groceries and Essentials Benefit?
No, they are separate benefits, but both use your family net income, and both need you to file.
Can I get back payments if I forgot to apply?
Generally the CRA can make retroactive payments for up to about 10 years if you apply and meet the conditions. Ask the CRA for your case.
Official sources
- CRA: 2026 indexation and benefit amounts — CCB maximums, thresholds and phase-out amounts
- Canada Revenue Agency — applying, payment dates and changes
- Retraite Québec — the Quebec family allowance
- CRA: GST/HST credit, now the Canada Groceries and Essentials Benefit — the related income-tested benefit
