CCTB and GST/HST Credit

The Canada Child Tax Benefit (CCTB) is a non-taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age. The GST/HST Credit is a non-taxable amount paid quarterly that was introduced to compensate low- and modest-income families for the effects of replacing the Federal Sales Tax with the GST.

Entitlement to the CCTB and the GST/HST Credit is based on adjusted family net income. The Budget proposes to require an individual who receives the CCTB to notify the Minister of National Revenue of a marital status change before the end of the month following the month in which the change in status occurs (if the individual has not already done so for GST/HST Credit purposes). If the change in marital status results in a change to CCTB amounts, revised entitlements will be effective in the first month following the month of the change in status. This measure will apply to marital status changes that occur after June 2011.

To enhance administrative efficiency in the delivery of these benefits and simplify payments to individuals, the Budget proposes to increase the advance payment threshold for the CCTB from $10 to $20 per month and for the GST/HST Credit from $25 to $50 per quarter. This measure will apply to payments after June, 2011.