2- Parental assistance

Canada Child Benefit – Federal²

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 $7,787 per child under 6 years of age and $6,570 per child aged 6 to 17 years. Benefit amounts start to be reduced when the family income reaches $36,502.

The CRA’s child and family benefit calculator can be used to estimate the benefit amount you are entitled to receive, including provincial benefits administered by the federal government.

To qualify, an individual has to be the father or mother of the child, live with him/her and be the person primarily responsible for his/her care and education. Parents who share custody of a child at least 40% of the time each may receive one-half of the benefit each.

The CCB is paid over a 12-month period from July of a particular year to June of the following year. It is calculated based on the information in both parents’ tax returns for the preceding year.³ Accordingly, it is important for them to file tax returns even if they have no income.

Payments cease automatically the month following the child’s 18^th birthday. Parents must inform the CRA of any marital status change that occurs during the year.

Disabled Children

An additional amount up to $3,322 is payable in respect of a child who qualifies for the disability credit. This amount starts to be reduced when the family income is $79,087.

Family Allowance – Quebec

The Family Allowance is a non-taxable credit managed by Retraite Québec (Quebec Retirement) payable in advance in January, April, July and October of the year, or on the first of each month upon the taxpayer’s request.⁴ The Family Allowance 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 granted and the amounts granted are the same for all children, regardless of the sibling rank. To be entitled to the Family Allowance, both spouses must have filed a Quebec tax return whether or not they have income.

CalculAide is a tool offered on the Internet site of Retraite Québec that helps you estimate the amount of the Family Allowance you are entitled to receive.

The benefit amount is reduced starting when family income is $57,822 ($42,136 for a single-parent family).⁵ 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 and the amount of additional benefits for disabled children.

2024	Family Allowance		Income threshold at which Family Allowance reaches basic minimum $
	Basic maximum $	Basic minimum $
Couple
1 child	2,923	1,163	101,822
2 children	5,846	2,326	145,822
3 children	8,769	3,489	189,822
4 children	11,692	4,652	233,822
Single-parent family
1 child	3,949	1,572	101,561
2 children	6,872	2,735	145,561
3 children	9,795	3,898	189,561
4 children	12,718	5,061	233,561

Monthly additional benefits for disabled child6	2024
Basic supplement for disabled child	$229
Disabled child with exceptional care needs7
Level 1 of the supplement	$1,158
Level 2 of the supplement	$770

Supplement for the purchase of school supplies

An individual who qualifies for the Family Allowance for the month of July in a given year is entitled, for that month, to a supplement for the purchase of school supplies, in the amount of $121 in 2024, for each child aged 4 to 16 on September 30 of that same year. This supplement is granted regardless of the individual’s family income. The eligibility age is increased to 17 years for a child who qualified for the supplement of a disabled child.

Ontario Child Benefit

The Ontario Child Benefit can reach a maximum amount of $1,680 per year per child under 18 years old. The benefit is paid with the CCB in a single monthly payment. It is reduced when family net income exceeds $25,646.⁸

Child Tax Benefit and Earned Income Supplement – New Brunswick

The government of New Brunswick pays families a non-taxable benefit of up to $250 a year for each child under age 18. The benefit is reduced when family net income exceeds $20,000. Some families may also be entitled to a supplement. These payments are included in the CCB so that there is only a single monthly payment.

Low income families with children of school age may also be eligible for the New Brunswick school supplement.

Childcare Expenses

Childcare expenses can be claimed if they are incurred by both parents of a family or the head of a single-parent family in order to be employed, carry on business, go to school or carry out research or similar work. These expenses entitle the taxpayer to a federal deduction, a deduction in New Brunswick and a refundable tax credit in Quebec. In Ontario, childcare expenses give entitlement to a childcare expense deduction and a refundable tax credit.

Eligible childcare expenses

Eligible childcare expenses are those paid to an individual, a day-care centre,⁹ a boarding school or a day camp in respect of a child under 16 years of age (at a time in the year) or a child of any age who is mentally or physically disabled. The deduction may generally be claimed by the parent who earns the lower income. There are some exceptions, including if the parent with the lower income is at school. When custody is shared, the childcare expenses are considered in the income tax return according to the amounts paid by each parent.

Childcare expenses incurred when one of the parents is looking for work are generally eligible.

Childcare deduction – Limits

The childcare deduction cannot exceed two-thirds of the earned income of the person claiming it and is limited to the following amounts:

Child	Annual ceiling $	Per week of boarding school or day camp $	If a parent is at school
			Per week of full-time study10 $	Per month of part-time study11 $
Under age 7	8,000	200	200	200
7 to 15 years	5,000	125	125	125
Suffering from severe disability	11,000	275	275	275

Earned income includes employment or business income, an allowance received under the Act Respecting Manpower Vocational Training and Qualification, a taxable scholarship and the net amount of research grants.

Dividend income is not considered earned income in calculating the childcare deduction. Consequently, if the parent who can claim the deduction only has dividend income, childcare expenses cannot be claimed.

Childcare tax credit – Quebec

In Quebec, the childcare tax credit rate varies according to the net family income, according to the limits shown in the following table.¹²

2024	Net family income	Credit rate
Maximum rate	$24,110 or less	78%
Minimum rate	Over $116,515	67%

Generally, eligible expenses are calculated based on the same criteria as those for the federal childcare expense deduction, provided the annual maximums for childcare expenses paid amount to $11,935, $6,010 and $16,335¹³ in respect of a child under age 7, a child between the ages of 7 and 15 and a disabled child respectively. Eligible expenses are not limited by the parents’ earned income.

A proposed calculator on the Ministère des Finances du Québec site can be used to compare the daily rate, including Quebec and federal assistance of a subsidized daycare and an unsubsidized daycare.

Quebec does not recognize parental contributions set by the government to early childcare centres, home childcare centres or school day care as childcare expenses. However, certain related expenses, such as registration fees for the child, amounts paid to reserve a spot in a childcare centre, certain additional amounts paid for pedagogical days or a parent’s late fees are eligible. The contribution payable for subsidized childcare services offered by schools during spring break is also eligible for the childcare credit.

Childcare expenses include costs incurred during the period during which the individual or his/her spouse receives QPIP benefits or EI benefits related to a birth or adoption. Moreover, childcare expenses reimbursements received by a taxpayer as part of an active employment measure established by Emploi-Québec are not taxable in Quebec; the expenses reimbursed are, however, not eligible for a childcare credit.

Households subject to a decrease in their childcare tax credit due to an increase in their income from work can benefit from some tax relief under the tax shield (see point 5 of this section).

Parents may receive part of the refundable childcare tax credit to which they are entitled in advance provided certain conditions are met. The caregiver must confirm the rate and the number of days the child will be cared for during the year. In addition, the estimated credit must be more than $1,000 (unless the parent is entitled to a work premium of more than $500 for the year).

Where two spouses believe they are entitled to the tax credit for the year, only one of them can make a request for the advance payment.

Childcare access and relief from expenses tax credit – Ontario

Ontario offers a childcare access and relief from expense tax credit. This refundable tax credit is calculated on childcare expenses eligible for the federal childcare expense deduction. It can be up to $6,000 per child under the age of 7, $3,750 per child aged between 7 and 16 and $8,250 per child with a severe disability, based on the income used to determine the childcare expense deduction.¹⁴

Tax Credit for Children’s Activities — Quebec

Quebec grants a refundable tax credit equal to 20% of maximum expenses of $500 (maximum credit of $100) incurred to register a child who is at least 5 but not yet 16 years of age, in an eligible sport, artistic, cultural, recreational or developmental activity. An additional credit of $100 is granted for a child who is at least 5 but not yet 18 years of age if the child has a disability, provided that a minimum amount equal to 25% of the general expenditure ceiling amount per child ($125) was incurred for eligible expenses. The tax credit is offered to parents whose family income does not exceed $163,800.¹⁵

Adoption Expenses

Credits can be claimed for expenses incurred to adopt a minor child. While eligible expenses vary depending on the jurisdictions, they generally include legal and administrative expenses relating to the adoption, certain travel and living expenses, document translation fees, mandatory fees paid to a foreign institution and amounts charged by a certified adoption body.

In general, the credit must be claimed the year the adoption order in respect of the child is issued or recognized by Canadian authorities.

The following table summarizes the details of the federal, Ontario and Quebec adoption credits:¹⁶

2024	Federal	Ontario	Quebec
Credit	Non-refundable		Refundable
Rate	15%	5.05%	50%
Maximum expenses	$19,066	$15,127	$20,000

Infertility Treatment

Quebec offers a refundable tax credit to offset a maximum amount of $20,000 of eligible infertility treatment costs by 20% to 80%. The credit rate varies according to the income and conjugal situation of the individuals incurring the costs. Subject to conditions, advance payments of this tax credit can be requested.

The credit is granted for in vitro fertilization treatments (IVF) and expenses paid for an artificial insemination treatment, to the extent the treatments are not otherwise insured.¹⁷

Eligible expenses include, among others, amounts paid to a medical practitioner or a private hospital as well for prescribed drugs provided they have not been or may not be reimbursed.

Expenses paid for an IVF or artificial insemination treatment are not eligible for the tax credit for medical expenses or the tax credit for medical care.

For federal purposes, fertility treatment expenses are eligible for the medical expense credit (see Section IV).

Family Caregiver Tax Credit – Federal

Parents who have a child under 18 years of age with a prolonged and indefinite impairment are eligible for the Canadian caregiver tax credit (see Section IV).

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² Amounts and income thresholds for 2024, indexed annually.

³ Therefore, the entitlement to the CCB paid for the period from July 2024 to June 2025 is based on the 2023 income.

⁴ This request may be made online on the Retraite Québec website: Change in Frequency of Family Allowance.

⁵ Amounts and income limits for 2024, indexed annually. The benefits are reduced by 4% for every dollar over the applicable limit.

⁶ Indexed annually. Amounts granted regardless of family income.

⁷ This amount is in addition to the supplement for a disabled child and the amount of assistance depends on the child’s limitations. If the child is eligible for both levels, only the higher amount is granted.

⁸ Benefit amount and income threshold for 2024; indexed annually.

⁹ Including, for federal purposes, parental contribution from parents whose children attend a subsidized early childhood centre or school day care in Quebec.

¹⁰ Minimum of three consecutive weeks and 10 hours of courses per week.

¹¹ Minimum of three consecutive weeks and 12 hours of courses per month.

¹² To see all the rates, refer to the Rates for the tax credit for childcare expenses page published by Revenu Québec.

¹³ Ceilings for 2024, indexed annually.

¹⁴ The credit rate is 75% when the family income is not more than $20,000 and is gradually reduced to nil when that income is more than $150,000.

¹⁵ Amount indexed annually.

¹⁶ No credit in New Brunswick. Expense limit indexed annually for federal purposes and in Ontario.

¹⁷ The treatment cost must not be covered by a health insurance plan or reimbursed to the person undergoing the treatment. See the Medically assisted reproduction program page regarding treatments covered by the RAMQ.