Adjusted family net income for purpose of Canada child tax benefit

Adjusted family net income for Canada child benefit is your family net income minus any universal child care benefit (UCCB) and registered disability savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid.

Family net income is your net income (line 236 of your income tax and benefit return) added to the net income of your spouse or common-law partner, if you have one. Family net income does not include your child’s net income.

If you or your spouse or common-law partner were non-residents of Canada for part or all of the year, family net income includes your or your spouse’s or common-law partner’s income from all sources, both inside and outside Canada, for any part of the year either of you were not residents of Canada.