Who this is for
Parents trying to understand why their payment changed, families expecting another child, and anyone comparing what the benefit would be at a different income. The figures are for July 2026 to June 2027 and use adjusted family net income from the 2025 returns.
The five things that decide the amount
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The maximum per child. $8,157 a year for each child under 6 and $6,883 for each child aged 6 to 17. A child’s sixth birthday moves them to the lower amount the following month.
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The first threshold: $38,237. Below this, the family receives the maximum. Above it, the benefit is reduced by a percentage of the income over $38,237. The percentage depends on how many children you have: 7% for one, 13.5% for two, 19% for three, 23% for four or more.
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The second threshold: $82,847. Above this, a fixed reduction applies plus a smaller percentage of the income over $82,847. For one child it is $3,123 plus 3.2%. For two it is $6,022 plus 5.7%. For three it is $8,476 plus 8%. For four or more it is $10,260 plus 9.5%.
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The BC family benefit, by child order. Up to $1,750 for the first child, $1,100 for the second and $900 for each additional child, when adjusted family net income is under $30,176. Between $30,176 and $96,562 it is reduced by 4% of the income over $30,176, but not below $775, $750 and $725. Above $96,562 it is reduced by 4% of the excess until it reaches zero. A single parent may get up to $500 more.
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Whose income counts. Adjusted family net income is both spouses’ net income combined, with any universal child care benefit or RDSP income taken out. Net income is after deductions such as RRSP contributions and child-care expenses, so those deductions can raise the benefit.
A worked example
A family with two children under 6 and adjusted family net income of $60,000. Maximum: $16,314. Reduction: 13.5% of $21,763, which is $2,938. Annual benefit: about $13,376, or $1,115 a month, before the BC family benefit. The same income with one child under 6: $8,157 minus 7% of $21,763, about $6,634.
How the pieces connect
Income decides the benefit, and the benefit is recalculated every July. A pay rise, a year of parental leave, an RRSP deduction or a child-care claim all move the number. Separated parents with shared custody each receive half of what they would get with full custody.
One thing many people do not realize
A second child does not just add a second payment. It also changes the rate at which the whole benefit is reduced, from 7% to 13.5% of income over the threshold. So the benefit for two children is less than double the benefit for one, once income is above $38,237.
What to prepare
- Both parents’ 2025 Notices of Assessment
- Birth dates of each child
- Custody arrangement, if parents live apart
- Any benefit notice from the CRA you do not understand
When professional help may make sense
A year with a big income change, a separation or a new partner moving in. The CRA needs to know about marital status changes by the end of the month after they happen. The benefit changes with the new family income.
How Rex Tax may be able to help
We estimate the payment from your actual returns. We check that the CRA has the right marital status and children on file. We also explain what next year’s return will do to the amount.
Official sources
- Canada Revenue Agency: Canada child benefit, how much you can get
- Province of BC: BC family benefit
- Canada Revenue Agency: British Columbia programs (BC family benefit)
This guide is general information, not advice about your situation. It reflects the rules for the 2026 tax year. It has not yet been reviewed by a practitioner. The information was checked against the official sources listed above on the date shown. Rules change. Check the official sources above or ask us. How we prepare these guides.