Maximum amounts, July 2026 – June 2027
The full benefit is paid when adjusted family net income is $38,237 or less. A child turns from the under-6 rate to the 6-to-17 rate the month after their sixth birthday month.
| Child’s age | Per year | Per month |
|---|---|---|
| Under 6 | $8,157.00 | $679.75 |
| 6 to 17 | $6,883.00 | $573.58 |
| Child with the disability tax credit (CDB) | $3,480.00 | $290.00 |
How your income reduces the benefit
The reduction depends on how many children you have, not on their ages. Between $38,237 and $82,847 a percentage of the income above $38,237 is taken off; above $82,847 a fixed amount plus a smaller percentage of the income above $82,847.
| Children | $38,237 to $82,847 | Above $82,847 |
|---|---|---|
| 1 | 7% of income over $38,237 | $3,123 + 3.2% of the excess |
| 2 | 13.5% of income over $38,237 | $6,022 + 5.7% of the excess |
| 3 | 19% of income over $38,237 | $8,476 + 8% of the excess |
| 4 or more | 23% of income over $38,237 | $10,260 + 9.5% of the excess |
reduction = (AFNI − $38,237) × rate₁One child under 6, $45,000: $6,763 × 7% = $473.41 · pays $7,683.59 a yearreduction = fixed + (AFNI − $82,847) × rate₂Two children under 6, $125,000: $6,022 + $42,153 × 5.7% = $8,424.72 · pays $7,889.28Shared custody and the child disability benefit
- Shared custody: each parent gets 50% of what they would have received with full custody, calculated on their own adjusted family net income.
- Child disability benefit (CDB): up to $3,480 a year ($290.00 a month) for each child eligible for the disability tax credit. It is reduced by 3.2% (one child) or 5.7% (two or more children) of the income above $82,847.
- Both are recalculated every July from the previous year’s tax return, so file your return on time — even with no income.
Frequently asked questions
Which year’s income does the CCB use?
Payments from July 2026 to June 2027 are based on your 2025 adjusted family net income — your tax return filed in spring 2026. Payments are recalculated every July.
What is adjusted family net income?
Your net income (line 23600) plus your spouse’s or common-law partner’s, minus any UCCB and RDSP income received and plus any UCCB and RDSP amounts repaid.
Is the Canada Child Benefit taxable?
No. CCB payments are not taxable and do not have to be reported on your tax return.
How is the benefit split in shared custody?
Each parent gets 50% of the amount they would have received with full custody, based on their own adjusted family net income. The CRA does not use other percentages.
Does the number of children matter more than their ages?
Both matter. Ages set the maximum ($8,157 under 6, $6,883 at 6 to 17). The number of children sets the reduction percentages and fixed amounts.
Why is my actual payment different?
The CRA bases payments on your filed return, your exact custody situation and any adjustments to your income. Use this page for a planning estimate and My Account for the official amount.
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How we check
Automated tests (Node’s built-in test runner) reproduce all eight worked examples on the CRA page — Martha, Fatima, Julie and Kira, each at a lower and a higher income — to the cent, including the monthly figures.
They also check the published maximums ($8,157 and $6,883 a year) and the CDB maximum ($3,480), and that each fixed amount above $82,847 matches the reduction accrued at that threshold to within a dollar.
Limits: the CDB reduction and the shared-custody halving of the CDB are applied from the published rules but have no CRA worked example to compare against. Mixed custody arrangements, the Child Disability Benefit for adults, provincial or territorial child benefits and the CRA’s own income adjustments (UCCB, RDSP) are not modelled. This is an estimate, not a CRA decision.