For families in Ontario, the cost of raising children is a significant part of the household budget. The Canada Child Benefit (CCB) , often referred to in the context of dependent care, is a vital tax-free monthly payment designed to help with these expenses. While there isn’t a separate, standalone “Dependent Care Benefit,” the CCB serves as the primary federal support for families with children under 18. This article provides the latest information for 2026 on how this benefit works in Ontario, how to apply, and what to do when your family situation changes.
What is the Canada Child Benefit (CCB)?
The CCB is a tax-free monthly payment administered by the Canada Revenue Agency (CRA) . It is designed to assist eligible families with the high cost of raising children. The amount you receive is calculated based on three main factors:
- The number of children in your care
- The ages of your children
- Your family’s net income from the previous year
For the benefit year running from July 2025 to June 2026, the maximum annual amounts have been set to help families keep up with the rising cost of living :
- For each child under 6 years old: You can receive up to $7,997 per year ($666 per month).
- For each child aged 6 to 17 years old: You can receive up to $6,748 per year ($562 per month).
These maximum amounts are for families with a net income below a certain threshold (under $37,487 in 2026). As family income rises, the benefit amount is gradually reduced .
The Key to Eligibility: Who is the “Primary Caregiver”?
To receive the CCB, you must be the person primarily responsible for the care and upbringing of the child. This is a crucial concept in Ontario and across Canada. The CRA defines the primary caregiver as the person who looks after the child’s daily needs, such as :
- Supervising daily activities
- Ensuring medical and dental care is provided
- Arranging for child care when necessary
- Meeting the child’s physical needs (food, housing, clothing)
Important Note: While the CRA’s system may default to assuming the mother is the primary caregiver when parents live together, this is not a hard rule. A father or another family member can be designated as the primary caregiver if they are the one handling the majority of the daily responsibilities. To make this change, the parents can submit a signed letter to the CRA outlining the actual care arrangement .
When Family Dynamics Change: Updating Your CCB Information
Life is full of changes, and your family structure is no exception. Whether due to separation, divorce, a new job schedule, or a family member stepping in to help, the primary caregiver for a child can change. It is absolutely critical to update this information with the CRA immediately. Failure to do so can lead to overpayments, which you will have to pay back, or a sudden interruption in much-needed funds .
Here is a step-by-step guide for the most common scenarios in Ontario:
Scenario 1: The Child Moves from One Parent to Another
This is common after a separation or divorce when a child goes to live with the other parent full-time.
- Step 1: The Old Caregiver Must Notify the CRA. This is the most common mistake. The parent who was receiving the CCB must log into their CRA My Account, go to “Manage children,” and report the date the child stopped living with them. This stops payments to them and prevents a future debt .
- Step 2: The New Caregiver Applies. The new primary caregiver should apply for the CCB immediately. The fastest way is online through their own CRA My Account. They can also submit a paper form (RC66, Canada Child Benefits Application) .
- Step 3: CRA Reviews and Approves. If both parties have updated their information and the details match, the CRA will process the change. It can take 2 to 12 weeks for the new payments to start, and the new caregiver may receive retroactive payments to the date they became the primary caregiver .
Scenario 2: A Grandparent or Other Relative Becomes the Caregiver
In Ontario, it’s not uncommon for grandparents or other relatives to step in as primary caregivers. You are absolutely eligible to receive the CCB for a child in your care, even if you are not the parent .
- Step 1: Gather Strong Evidence. Because you are not the parent, the CRA will need more proof that you are now the primary caregiver. The strongest evidence comes from independent third parties :
- School records: Showing you as the emergency contact.
- Medical records: Doctor or dentist records showing you brought the child to appointments.
- Activity records: Receipts for swimming lessons, sports, or music classes paid for by you.
- Step 2: Submit a Paper Application. While the online application is fastest for parents, a paper application (Form RC66) is often better for relatives. You can mail it in along with copies of your supporting documents and a detailed letter explaining the situation .
Scenario 3: Shared (50/50) Custody
If parents have separated and share the care of a child roughly equally, the rules are different. In a shared custody situation, each parent will receive 50% of the CCB payment they would individually be entitled to .
For example, if based on Parent A’s income they would get $400 a month, and based on Parent B’s income they would get $300 a month, Parent A will receive $200 and Parent B will receive $150. This is not a simple 50/50 split of one payment; it’s calculated based on each parent’s own financial situation .
What to Do if Payments Stop
It can be alarming when a monthly CCB payment doesn’t arrive. This often happens during a transition period if the CRA is reviewing who the correct caregiver is. If both parents (or two potential caregivers) apply for the same child, the CRA will pause payments and send both parties a letter requesting proof of who is the primary caregiver .
To resolve this quickly and successfully, you need to provide the CRA with what they call the “pyramid of evidence” :
- Top Tier (Strongest Evidence): Independent third-party records like school registration forms, doctor’s records, and letters from teachers or coaches confirming you are the primary contact.
- Middle Tier: Financial records showing you pay for the child’s needs, such as receipts for clothing, lessons, and school supplies. (Note: child support payments are important for family law, but they are not strong evidence for the CRA as to who is the daily caregiver) .
- Bottom Tier (Weakest Evidence): Your own personal testimony or a schedule you wrote yourself. While necessary, this is not as convincing as third-party documents.
Conclusion
The Canada Child Benefit is a crucial support for families in Ontario. Understanding the rules, especially around who qualifies as a primary caregiver and how to report changes, is essential to ensuring you receive the financial help you’re entitled to without interruption. Always keep your information up to date with the CRA through your My Account portal, and remember that in the eyes of the CRA, actions—like who takes the child to the doctor and school—speak louder than legal agreements
