Other Child and Family Benefits
Other financial supports available to low-to-middle income families (use the Canada Revenue Agency’s calculator to determine if you qualify (http://www.cra-arc.gc.ca/benefits-calculator/) that your child may qualify for are as follows:
- Canada Child Tax Benefit (CCTB)
The Canada Child Tax Benefit is a tax-free monthly payment made to eligible families to help them with the cost of raising children under age 18. The CCTB may include the:
A. National Child Benefit Supplement (NCBS) – The NCBS is a joint initiative of the federal, provincial, and territorial governments. This initiative is designed to:
- help prevent and reduce the depth of child poverty;
- ensure that families will always be better off as a result of parents working; and
- reduce overlap and duplication of government programs and services.
The NCBS is included in the CCTB and paid monthly to low-income families with children under 18 years of age. It is the Government of Canada’s contribution to the National Child Benefit (NCB). As part of the NCB, certain provinces and territories also provide complementary benefits and services for children in low-income families, such as child benefits, earned income supplements, and supplementary health benefits, as well as child care, children-at-risk, and early childhood services.
B. Child Disability Benefit – The CDB, which is based on family net income, provides up to a maximum of $204.58 per month for each child eligible for the disability amount. This amount is calculated automatically for the current and the two previous benefit years for children who qualify and are under 18 years of age with an approved from T2201 (Disability Tax Credit certificate).
Ontario Child Benefit – the Government of Ontario has created the Ontario Child Benefit (OCB) to help Ontario families with low or modest incomes to provide for their children. It
will be delivered monthly with the Canada Child Tax Benefit (CCTB). For detailed information, please visit: http://www.cra-arc.gc.ca/bnfts/dsblty-eng.html.
- Special Services at Home (SSAH) is for severe (usually developmental) disabilities
- Ontario Disability Support Program (ODSP) – (at age 17 start process for 18th year)
- Refundable Medical Expense Supplement
- Universal Child Care Benefit – The UCCB is designed to help Canadian families, as they try to balance work and family life, by supporting their child care choices through direct financial support. The UCCB is for children under the age of 6 years and is paid in installments of $100 per month per child.
- Children’s Special Allowances is for children kept in government approved agency care
- Children’s Fitness Amount – You can claim to a maximum of $500 per child, the fees paid in 2007 that relate to the cost of registering you or your spouse or common-law partner’s child in a prescribed program of physical activity. The child must have been under 16 years of age at the beginning of the year.
- You can claim this amount provided that another person has not already claimed the same fees and that the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.Children with disabilities – If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additionalamount of $500 can be claimed provided that a minimum of $100 is paid on registration or membership fees for a prescribed program of physical activity.Note: You may have paid an amount that would qualify to be claimed as child care expenses (line 214) and the children’s fitness amount. If this is the case, you must first claim this amount as child care expenses. Any unused part can be claimed for the children’s fitness amount as long as the requirements are met.
To qualify for this amount, a program must:
- be ongoing (either a minimum of eight weeks duration with a minimum of one session per week or, in the case of children’s camps, five consecutive days);
- be supervised;
- be suitable for children; and
- require significant physical activity (generally, most of the activities must include a significant amount of physical activity that contributes to cardiorespiratory endurance plus muscular strength, muscular endurance, flexibility and/or balance).
Reimbursement of an eligible expense – You can only claim the part of the amount for which you have not been or will not be reimbursed. However, you can claim all of the amount if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your return.
For more information on any of the information listed above, please visit the Canada Revenue Agency website at www.cra.gc.ca or call 1-800-959-2221.
Some tax consultants are well-versed in the specific supports or tax deductions available for your family. You may seek professional advice in this matter. We note that some parent support groups in the Region have facilitated speakers on the subject of tax savings. They may be a good resource for this information as well. (see Local Support Group listing in the Finding Support Section).
For a complete list see Canada Revenue Agency list of what persons with disabilities claim as a deduction or credit, http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/ddctns/menu-eng.html.
Links or Useful Resources for FINANCIAL SUPPORTS:
Canada Revenue Agency website: www.cra.gc.ca or 1-800-959-2221
J.E. Arbuckle – www.finplans.net/documents.shtml