The Canada Child Benefit (CCB) represents a cornerstone of financial support for Canadian families, providing tax-free monthly payments to help cover the costs of raising children under 18. However, this essential benefit comes with strict filing requirements that many families overlook until it’s too late.
To keep getting your Canada child benefit (CCB) and related provincial and territorial payments, you must file your tax return on time every year. This requirement applies regardless of your income level or whether you owe taxes to the government.
Why Early Filing Matters
Filing your tax return early provides several critical protections for your family’s financial security. Benefits from the Canada Child Benefit (CCB) and the GST/HST credit, based on income reported on a taxpayer’s annual income tax return, may be delayed or withheld altogether when returns are filed late.
The Canada Revenue Agency uses your annual tax return to recalculate benefit amounts each July. The CRA will recalculate your benefit when one of the following situations applies and, if applicable, send you a CCB notice: at the beginning of every payment period (every July) based on the tax returns that you and your spouse or common-law partner filed for the previous year.
The Real Risks of Late Filing
Immediate Payment Suspension
Filing too late could mean missing the deadline to get benefits paid out in July. This annual recalculation period is crucial because it determines your benefit amounts for the entire upcoming year.
Financial Penalties
For families who owe taxes, late filing triggers severe financial consequences. The late-filing penalty is 5% of your 2024 balance owing, plus an additional 1% for each full month that you file after the due date, to a maximum of 12 months. For repeat offenders, your late-filing penalty for 2024 will be 10% of your balance owing. You will be charged an additional 2% for each full month that you file after the due date, to a maximum of 20 months.
Compounding Interest Charges
If you have a balance owing for 2024, the CRA will charge you compound daily interest on any unpaid amount owing for 2024 starting the day after the balance is due. This means small delays can result in substantial financial burdens.
Current CCB Payment Structure
Maximum Benefit Amounts (July 2024 – June 2025)
For the period of July 2024 to June 2025, the maximum annual benefit per child under age 6 is $7,787 ($648.91 per month), and the maximum annual benefit for children aged 6 to 17 is $6,570 ($547.50 per month).
| Child Age Group | Maximum Annual Benefit | Maximum Monthly Payment |
|---|---|---|
| Under 6 years | $7,787 | $648.91 |
| 6-17 years | $6,570 | $547.50 |
| Eligible for DTC | Up to $3,322 additional | Up to $276.83 additional |
Income Thresholds
Families earning $36,502 or less in 2023 (the base year for July 2024-June 2025) get the maximum. Above this threshold, benefits are reduced based on a sliding scale according to family income and number of children.
Payment Schedule and Timing
The CCB operates on a predictable monthly payment schedule, with funds typically deposited on the 20th of each month. If you don’t receive your CCB payment on the expected payment date, please wait 5 working days before you contact us.
2025 Payment Dates
Based on the standard CCB schedule, families can expect payments on:
- January 20, 2025
- February 20, 2025
- March 20, 2025
- April 17, 2025
- May 20, 2025
- June 20, 2025
Filing Requirements and Deadlines
Universal Filing Obligation
You must file your tax return even if your income is tax exempt or you have no income. This requirement extends to both you and your spouse or common-law partner if applicable.
Key Deadlines
The deadline to file a 2024 tax return was April 30, 2025, but you can still file if you haven’t yet. However, late filing carries significant risks for benefit recipients.
For self-employed individuals, the filing deadline extends to June 16, 2025, but any taxes owed must still be paid by April 30 to avoid interest charges.
Strategies to Avoid Payment Disruptions
File Even Without Income
Many families assume they don’t need to file if they have no taxable income. This misconception can be costly. It doesn’t matter whether you owe money or are expecting a refund. Taxes impact your government benefits and potentially your credit score (if you owe). It’s good practice to file every year to avoid falling behind or facing penalties.
Use Available Resources
If you have a modest income and a simple tax situation, a volunteer may be able to help you file your tax return for free through the CRA’s free tax clinic program.
Leverage Technology
Online filing – Join the 26.5 million individuals who have already filed online this tax-filing season. That’s 95% of all tax returns! To file online, we have a list of NETFILE-certified tax software products that are easy to use, fast, and secure. Some options are free.
Emergency Filing Situations
Late Application Consequences
Your application for the CCB is considered late if it includes a period that started more than 11 months ago. Late applications require extensive documentation and can significantly delay benefit processing.
Relief Options
In cases of extraordinary circumstances, taxpayers may request penalty relief through Form RC4288. However, this doesn’t guarantee approval and shouldn’t be relied upon as a primary strategy.
Special Circumstances and Updates
Recent Policy Changes
Starting January 2025, there’s an important change for grieving families. As of January 2025, CCB payments (as well as the Child Disability Benefit, or CDB) will continue for six months after the child’s death, if the recipient still qualifies.
Provincial Benefits
Many provinces offer additional child benefits that are automatically calculated alongside the federal CCB, but these also depend on timely tax filing to continue payments.
Frequently Asked Questions
Q: What happens if I don’t file my tax return on time?
A: Your CCB payments will stop, and you may face penalties if you owe taxes. Benefits won’t resume until you file your return and it’s processed.
Q: Can I still file after the April 30 deadline?
A: Yes, you can file late, but this may interrupt your benefit payments and result in penalties if you owe taxes.
Q: Do I need to file if I have no income?
A: Yes, filing is mandatory to maintain CCB eligibility, regardless of income level.