The child disability benefit (CDB) is a monthly benefit included in the Canada child tax benefit (CCTB) to provide financial assistance to qualified families caring for children who have a severe and prolonged impairment in physical or mental functions.
Eligibility
Families with children under 18 years who qualify for the disability tax credit (DTC) are eligible. The child needs to have Form T2201, Disability Tax Credit Certificate, approved by the Canada Revenue Agency (CRA).
How much is child disability benefit (CDB)?
For the period from July 2015 to June 2016, the maximum amount is $2,695 per year ($224.58 per month) for each child eligible for the disability tax credit (DTC).
The CDB starts being reduced when the adjusted family net income is more than a base amount, which is associated with the number of children for whom you receive the CCTB. The deduction is calculated as follow:
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- One child who is eligible for the CDB: 2% of the amount of adjusted family net income that is more than $44,701.
- Two or more children who are eligible for the CDB: 4% of the amount of adjusted family net income that is more than the base amount associated with the number of children for whom you receive the CCTB. ( $44,695 for 2 children, $44,678 for 3, $50,438 for 4, $56,198 for 5, $61,958 for 6, $67,717 for 7, $73,477 for 8, and so on)