The base year is the year of the income tax return from which information is taken to calculate the Canada Child Tax Benefit (CCTB) entitlement for the benefit year. The base year is the calendar year just before the start of the benefit year.
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The base year is the year of the income tax return from which information is taken to calculate the Canada Child Tax Benefit (CCTB) entitlement for the benefit year. The base year is the calendar year just before the start of the benefit year.