To be eligible for Canada child tax benefit (CCTB), you have to meet all of the following conditions:
-
- You must live with the child, and the child must be under the age of 18;
- You must be the person primarily responsible for the care and upbringing of the child;
- You must be a resident of Canada for tax purpose; and
- You or your spouse or common-law partner must be:
-
-
- A Canadian citizen;
- A permanent resident;
- A protected person; or
- A temporary resident who has lived in Canada through out the previous 18 months, and who has a valid permit in the 19th month.
-