Personal Income Tax Measures - March 22, 2016

The Canada child tax benefit (the "CCTB") is a non-taxable benefit which is paid based on a family's adjusted net income and the number of children in the family. There are three general components to the CCTB:

1. a base benefit for low-to-middle income families ($1,490 each for the first and second child and $1,594 for the third child and each subsequent child of the family);
2. a national child benefit supplement for low-income families (up to $2,308 for a first child, $2,042 for a second child and $1,943 for each subsequent child); and
3. a child disability benefit of up to $2,730 (for families caring for a child under the age of 18 who is eligible for the Tax Act's disability tax credit).