Benefit year for the purpose of CCTB

The benefit year is the 12-month period during which the Canada child tax benefit (CCTB) payments are paid. The benefit years runs from July 1 of the year following the base year to June 30 of the next year. For example, CCTB payments calculated based on the 2011 income tax return will start being issued in July 2012, which is beginning of the benefit year.

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

Additional information