Shared Custody and the Canada Child Benefit: How the CRA Splits Payments

Under shared custody in Canada, when a child lives with each parent between 40 and 60 percent of the time, the Canada Revenue Agency pays each parent 50 percent of the Canada Child Benefit they would receive if the child lived with them full time. Each parent must apply, and each half is calculated on that parent's own adjusted family net income, so the two payments are often different. For July 2026 to June 2027, the full-custody maximum is $8,157 a year for a child under 6 and $6,883 for a child aged 6 to 17, so the most a parent can get under shared custody is half of that.

What counts as shared custody for the CCB

CRA treats a child as being in shared custody when the child lives with each parent, on a basis of more or less equal time, between 40 and 60 percent of the time. It is about where the child lives, not about who has legal decision-making responsibility or who pays support. If the child lives with one parent more than 60 percent of the time, that parent is generally the one eligible for the full CCB, and the other is not.

A court order or separation agreement helps show the schedule, but CRA looks at the actual living arrangement. Keep a calendar if the schedule is irregular.

How each parent's half is calculated

CRA works out the CCB each parent would get if the child lived with them full time, using that parent's own adjusted family net income, which includes a new spouse or common-law partner's income. Then it pays 50 percent of that amount. The full-custody amount starts at $8,157 for a child under 6 and $6,883 for ages 6 to 17, for July 2026 to June 2027, and is reduced once adjusted family net income passes $38,237, with a further reduction above $82,847.

Because the reduction depends on income and on the number of children in each parent's household, two parents with the same child can receive quite different payments. That is expected, not an error.

Applying and keeping it right

Each parent applies for the CCB for the child, through My Account, at birth registration, or by form. Both parents, and any new spouse or partner, must file a tax return every year, because the benefit is recalculated each July from the previous year's income. If one return is missing, that parent's payment can stop.

Tell CRA when the custody arrangement changes, or when your marital status changes. CRA's T4114 booklet treats you as separated after 90 days apart because of a breakdown in the relationship. A late update can lead to an overpayment you must repay.

Related credits: the CDB and the eligible dependant amount

If the child is eligible for the disability tax credit, the Child Disability Benefit is paid with the CCB, and in shared custody it is split the same way. The eligible dependant amount on your tax return has different shared-custody rules; the eligible dependant guide explains them.

Example with made-up inputs: one child, two incomes

These numbers are an example with made-up inputs, not a CRA calculation. One child aged 10 lives with each parent half the time. Parent A has adjusted family net income of $35,000, below the $38,237 threshold, so the full-custody amount is $6,883 and the shared-custody payment is $3,441.50 a year. Parent B has $90,000. For one child, CRA's reduction is 7 percent of income between $38,237 and $82,847 ($3,122.70) plus 3.2 percent above $82,847 ($228.90), so the full-custody amount is $3,531.40 and the shared-custody payment is $1,765.70 a year.

Use CRA's child and family benefits calculator with your own numbers. The CCB 2026-27 guide explains the reduction rates for more children.