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Ontario Works | Effective Date: July 1, 2009 |
Topic: Income and Exemptions | Replaces: November 1, 2004 |
Subject: Child Tax Benefits | Policy No. H.5.6. |
Authority OW Act: Sec. 2, 5, 7, 8, 10 & OW Dir: 3.9
See Directive listed above.
The National Child Benefit is a program intended to address child poverty and to ensure families are better off working. The NCBS is part of the Canada Child Tax Benefit (CCTB). The amount of the NCBS received goes down as a family’s income goes up.
The Canada Child Tax Benefit is a tax-free monthly payment provided to eligible families to help them with the cost of raising children under the age of 18.
Only one eligible person is entitled to receive the CCTB for a given month. To be eligible to receive the CCTB, the person must live with the child and be a resident of Canada for income tax purposes. In addition, the person or their spouse, common-law partner has to be one of the following:
A CCTB application must be completed and income tax returns must be filed annually by the applicant and spouse or common-law partner, even if there is no income to report. Anyone who already receives the CCTB does not need to complete a new CCTB application each year to continue receiving the benefit. A new CCTB application is required if:
The Universal Child Care Benefit is a federal initiative that provides direct financial assistance to parents on behalf of children under the age of six regardless of family income. The benefit is paid in installments of $100 per month per child and is taxable. The UCCB is not considered as income for the purposes of social assistance.
The Transition Child Benefit (TCB) is a mandatory benefit provided to assist recipients with dependent children under the age of 18 who are:
The amount of the TCB is up to a monthly maximum of $172 per eligible dependent child.
Eligibility for the Transition Child Benefit
The TCB may be issued when:
OR
The following are not eligible for the TCB:
Case Managers are to advise OW applicants/participants to contact their local Canada Customs and Revenue Agency (Revenue Canada) Office if they are not presently in receipt or have any questions about this benefit.
Application forms are available in each of the DSB’s offices or can be printed at www.ccra-adrc.gc.ca
Toll Free Number:
1-800-387-1193 English Services
1-800-387-1194 French Services
Cross Reference: Section 5.1. - Treatment of Income