Which year’s tax return is used to calculate Canada child tax benefit (CCTB)

Many people don’t understand why their Canada child tax benefit (CCTB) payment received in July was different from the amount received in June. In July every year, the monthly CCTB payment is recalculated using the tax return of new base year because CCTB benefit year starts from July 1. 

Here is the link between the base year and the benefit year:

Base Year (tax return)Benefit Year (payments)
2014 July 2015 - June 2016: (basic CCTBNCBSCDB)
2013 July 2014 - June 2015: (basic CCTBNCBSCDB)
2012 July 2013 - June 2014: (basic CCTB, NCBS, CDB)
2011 July 2012 - June 2013: (basic CCTB, NCBS, CDB)

For example, the CCTB monthly payment from July 2012 to June 2013 was calculated based on your 2011 tax return. But starting from July 2012, the monthly CCTB monthly payment was based on your 2012 tax return.    


Additional information