2.  Joint program made by federal, provincial and territorial governments  Provide families with tax-free monthly payments to help raise children of age 18 or under  On average, CCTB pays $1255 for the first child, and provides more funding for additional children

3.  Must live with the child  Be the primary caretaker  Caretaker and/or spouse must be residents of Canada

4.  Automatically considered for the following programs when approved for CCTB › National Child Benefit Supplement › Universal Child Care Benefit › Child Disability Benefit

5.  Objective: Assist children with severe and prolonged impairment living in low income families  Developed in 2003 under the Canada Child Tax Benefit (CCTB)  Tax-free benefit of up to $2,300 per year or $191.66 per month

6.  Child must be under 18 years old and be eligible for the Canadian Child Tax Benefit  Child must be eligible for the “disability amount”

7.  It is a non-refundable tax credit and it reduces the amount of income tax payable.  Qualified practitioner proves that child is markedly or significantly restricted in participating in basic daily activities  Or the child spends at least 14 hours per week on life-sustaining therapy  Impairment expected to last at least 12 months

8.  Must first be eligible for CCTB  File a Disability Tax Credit Certificate - Form T2201 › Must be signed by a qualified practitioner  Submit form to nearest tax centre  Decision for eligibility made by the Canada Revenue Agency (CRA)

9.  Calculated according to base income  Based on number of children for which CCTB is received  Receive maximum CDB benefit if family net income is less than base amount for the family size

10. For tax year 2006-2007 Calculations based on family consisting of parents and 1 disabled child with net income below $20,435 Basic CCTB $1,255 Plus NCBS $1,945 ---------- Total $3,200 CDB $2,300 Threshold income for CDB is $36,378 Net total $5,500 or $458.33/month

11.  As income goes up, CDB is reduced at the rate of 2% for one qualified child and at 4% for two or more qualified children  Nearly all families with children eligible for CDB will receive this benefit

13.  The government could use the funding for other programs  Families receiving Child Disability Benefit could misuse the funding › Use the money for purpose other than improving the child’s life › Family may stop working extra hours due to the extra funding from CDB

14.  Increased maximum annual benefit from $2,300 to $2,351 that a family can receive  Families can use the extra cash to buy medical or health support for the disabled child  CDB eligibility have been extended to middle and higher income families with qualified child.