An adjustment is added for a family with a minor child, equal to the amount fixed by the Framework Policy to establish the NCBS DESTITUTION CLAUSE adjustment
Monthly adjustment fixed by the Framework Policy
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ADJUSTMENT |
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ORDER OF CHILD
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Effective 98-08-01 |
Effective 99-07-01 |
Effective 00-07-01 |
Effective 01-07-01 |
Effective 02-07-02 |
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First child |
$50.41 |
$65.41 |
$81.41 |
$104.58 |
$107.75 |
|
Second child |
$33.75 |
$48.75 |
$64.25 |
$87.91 |
$90.58 |
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Third and each subsequent child
|
$27.50 |
$42.50 |
$57.83 |
$82.66 |
$84.08 |
This adjustment is paid in respect of all minor children in the family based on the order of each child, the youngest being considered the first child.
If a child has been placed outside the home, this adjustment is identified in the computer system, for administrative purposes, as an adjustment for a minor child placed in a foster family or rehabilitation centre with a reintegration plan. The amounts paid are the same as those for the other minor children in the family for whom the identification remains “NCBS destitution clause adjustment”.
Example:
Family 1A + 3 children 7, 12 and 14 years of age; the 14-year-old has been placed for six months in A rehabilitation centre with a reintegration plan.
The “NCBS destitution clause” adjustment applies for the 7-year-old and the 12-year-old.
The adjustment identified as an “adjustment for a minor child placed in a foster family or rehabilitation centre with a reintegration plan” applies for the 14-year-old who has been placed. The family will receive the adjustment in full beginning the month following the placement (here $84.08 for the third child) because Canada Revenue Agency/ will be paying the special allowance for children to the CYPC or Social Services, which will not reduce the adjustment for a child placed outside the home.
INCLUDING THE NATIONAL CHILD BENEFIT SUPPLEMENT IN THE CALCULATION
The amount of the National Child Benefit Supplement calculated federally:
- reduces the NCBS adjustment fixed by the Framework Policy to establish the “NCBS destitution clause”;
- does not affect the family’s adult-benefit or any other amounts that might be provided, even if the income really received as NCBS by the ADRC exceeds that of the NCBS destitution adjustment calculated, this difference SHOULD NEVER reduce the total assistance granted to a family;
- affects the adjustment for the current month - an exception to the principle of anteriority of the deficit.
The federal supplement provided to a beneficiary who is not a member of the beneficiary family but who uses it for the needs of a dependent child of this family is deemed to have been received by the family.
The family is deemed to have received monthly the annual amount of the supplement divided by 12, regardless of how often it is paid by Canada Customs and Revenue Agency.
FEDERAL NATIONAL CHILD BENEFIT SUPPLEMENT
To receive this supplement, a person must apply for the Canada Child Tax Benefit (CCTB). The CCTB consists of the Child Tax Benefit (CTB) and the National Child Benefit Supplement (NCBS).
1. ELIGIBILITY
Not all parents are eligible to receive the CCTB. Although it is paid in respect of minor children, the adults who receive it must meet the eligibility criteria.
Adults must meet the following three requirements to receive family allowance in respect of minor children:
- be residents of Canada within the meaning of the Income Tax Act (at the time of application);
AND
- be a Canadian citizen OR permanent resident OR refugee within the meaning of the Geneva Convention. The visitor or permit holder within the meaning of the Immigration Act is also eligible, provided he or she has resided in Canada for at least 18 months.
Only one of the spouses needs to meet this requirement;
AND
- be the person who is primarily responsible for the care and upbringing of the minor child and normally lives with the child.
Only one adult may be recognized as having the right to receive benefits for a given child.
In the case of shared custody in general, only one parent may receive the Canada Child Tax Benefit. However, at the request of the parents, Canada Customs and Revenue Agency may pay the CCTB alternatively for 6-month periods to each parent. The mother is presumed to be the person caring for the child and receives the CCTB unless an application is made to have the benefit paid to the father.
2. APPLICATION
A person wishing to receive the CCTB in respect of minor children is required to:
- apply to Canada Customs and Revenue Agency for the Canada Child Tax Benefit (Child Tax Benefit Section);
- file a federal “Income Tax and Benefit Return” for the previous year; if there is a spouse, the spouse must also file such a return.
Application forms for the Canada Child Tax Benefit are available at Canada Customs and Revenue Agency offices, hospitals and CLSCs.
3. AMOUNT
The amount of the CCTB varies according to the composition of the family and the net family income in the previous year.
The family income taken into account is the net income from line 236 of the federal Income Tax and Benefit Return for the adults deemed to be part of the family for income tax purposes and not necessarily the two parents.
The amount of the CCTB thus established is not adjusted over the course of the year to take decreases in income into account except in the case of the breakdown of a relationship (separation or divorce) or death.