http://en.planiguide.ca/tax-plannin...parental-assistance/#canada-child-tax-benefit
Canada Child Benefit
The CCB is a non-taxable monthly benefit paid to low- and middle-income families to help them pay for the needs of their children. The maximum annual benefit amount is $6,400 per child under 6 years of age and $5,400 per child aged 6 to 17 years. Benefit amounts start to be reduced when the family income reaches $30,0002.
Child Assistance Payments – Quebec
The CAP is a non-taxable credit managed by Retraite Québec (Quebec Retirement). It is payable in advance in January, April, July and October of the year, or on the first of each month upon the taxpayer’s request4. The credit is made up of a universal payment and additional assistance to low- and middle-income families. A child’s income has no impact on the amount of the credit.
To be entitled to the CAP, both spouses must have filed a Quebec tax return whether or not they have income.
Calcul@ide5 is a tool offered on the Internet site of Retraite Québec that helps you estimate the amount of the CAP you are entitled to receive.
The following table shows the credit to which families are entitled, based on the number of children under the age of 18 in the family, as well as the income threshold that makes them eligible only for the basic minimum amount.
2017 CAP Income threshold at which CAP
reaches basic minimum6
Basic maximum6
Basic minimum6
$ $ $
Couple
• 1 child
• 2 children
• 3 children
• 4 children 2,410
3,614
4,818
6,624 676
1,301
1,926
2,551 91,218
105,693
120,168
149,693
Single-parent family
• 1 child
• 2 children
• 3 children
• 4 children 3,255
4,459
5,663
7,469 1,013
1,638
2,263
2,888 90,874
105,349
119,824
149,349
Reduction threshold for couple
Reduction threshold for single-parent family
Reduction rate
Monthly supplement for disabled child7
$47,868
$34,824
4%
$190
Monthly supplement for disabled child with exceptional care needs7
$954
