CRA & child benefits

A child moved in. What do I need to tell CRA?

The Canada Child Benefit does not simply follow the child automatically. CRA needs to know who the child lives with, who is primarily responsible and whether another government child allowance is being paid.

Grandfather and child reviewing paperwork together

Part of our Financial Help resource series. See the main Financial Help guide for PEI programs, household costs and related caregiver resources. Following a guided route? Return to the Money & practical-needs route.

Information reviewed September 2026. Benefit amounts, tax thresholds and program rules can change, so use the linked official source for current eligibility and amounts.

Do not wait for another person's CCB to stop before checking your own eligibility. CRA says to apply when a child starts living with you and you meet the eligibility rules.

CRA looks at who the child lives with and who is primarily responsible.

For CCB, the primary caregiver is the person responsible for things such as supervising daily activities, making sure medical needs are met and arranging child care when needed. A court order or GACP document can be important evidence, but CRA applies its own benefit rules.

Apply when the child starts living with you.

CRA lists several situations when a person should apply, including when a child starts to live with them, returns after a temporary period, or when custody changes. You can apply online through CRA or use Form RC66.

CRA: How to apply for CCB

If the child is in a kinship or close relationship program, CCB may still be possible.

CRA explicitly says that a person may get CCB when living with and caring for a child under a kinship or close relationship program from a federal, provincial, territorial or Indigenous government, as long as Children's Special Allowances are not payable for that child.

If Child Protection is involved, ask whether an agency is receiving Children's Special Allowances for the child. CRA says CCB cannot be paid for a month when CSA is payable for that child.

Current CCB amounts, July 2026 to June 2027.

Child under 6

Maximum $8,157 per year, or $679.75 per month, before income-based reductions.

Child age 6 to 17

Maximum $6,883 per year, or $573.58 per month, before income-based reductions.

The maximum applies when adjusted family net income is below the current threshold. CRA recalculates benefits each July using the previous year's tax return.

PEI Child Benefit comes with the CCB when you qualify.

CRA administers PEI's child benefit. For July 2026 to June 2027, the current amount is $34.16 per month per child when adjusted family net income is below $45,000, and $24.16 per month per child when income is between $45,000 and $80,000.

CRA: Prince Edward Island child benefit

Shared custody has specific CRA percentages.

  • 40% to 60% with each caregiver: CRA treats this as shared custody for CCB and both caregivers should apply.
  • More than 60% with you: CRA generally treats you as having full custody for CCB purposes.
  • Less than 40% with you: CRA says you are not an eligible individual for CCB for that child.

Temporary changes can also matter. If a child lives with you only for a temporary period, CRA may assess eligibility for that period.

CRA may ask you to prove the child lived with you.

CRA specifically lists documents such as school or daycare letters, school registration or emergency-contact forms, report cards, activity registrations, court orders or agreements, and letters from professionals with personal knowledge that the child lived with you.

CRA: Supporting documents for child benefits

Printable

CRA Primary Caregiver Document Checklist

Keep the documents that accurately show the child's living arrangement and your caregiving responsibility.

Download CRA document checklist

If you are applying more than 11 months after the child moved in, expect more documentation.

CRA's current application guidance says additional proof may be required for an application covering a period that started more than 11 months earlier. That can include proof of residency, the child's birth information and proof of primary caregiving for the period claimed.

Tell CRA when the arrangement changes again.

If the child returns to a parent, moves to another caregiver or the percentage of time in each home changes, update CRA promptly. Continuing to receive a benefit after the facts change can create an overpayment.