本文发表在 rolia.net 枫下论坛CANADA CHILD BENEFIT
There are currently two main federal instruments for the provision of financial
assistance to families with children under age 18: the Canada child tax benefit
(CCTB) and the universal child care benefit (UCCB).
The CCTB is a non-taxable benefit that is paid monthly, based on adjusted
family net income and the number of children in the family. The CCTB has
three components (amounts shown are for the 2016-17 benefit year):
• a CCTB base benefit for low- and middle-income families, of up to
$1,490 each for the first and second child and $1,594 for the third and each
subsequent child;
• a national child benefit supplement for low-income families of up to
$2,308 for a first child, $2,042 for a second child and $1,943 for each
subsequent child; and
• a child disability benefit of up to $2,730, provided to families caring for a
child under age 18 who is eligible for the disability tax credit.
The UCCB provides a taxable benefit of $160 per month for each child under
the age of six and $60 per month for each child aged 6 through 17.
To simplify and consolidate existing child benefits while ensuring that help is
better targeted to those who need it most, Budget 2016 proposes to replace the CCTB and UCCB with a new Canada Child Benefit.
The Canada Child Benefit will provide a maximum benefit of $6,400 per child
under the age of 6 and $5,400 per child aged 6 through 17. On the portion of
adjusted family net income between $30,000 and $65,000, the benefit will be
phased out at a rate of 7 per cent for a one-child family, 13.5 per cent for a two child family, 19 per cent for a three-child family and 23 per cent for larger
families. Where adjusted family net income exceeds $65,000, remaining benefits will be phased out at rates of 3.2 per cent for a one-child family, 5.7 per cent for a two-child family, 8 per cent for a three-child family and 9.5 per cent for larger families, on the portion of income above $65,000.更多精彩文章及讨论，请光临枫下论坛 rolia.net