Raising children in Canada, particularly in Calgary, can be a financial challenge for many families. To support Canadian families, the federal and provincial governments have introduced a wide range of tax credits, loans, and benefits designed to reduce the financial burden on parents. These programs cover various aspects of child-related expenses, from basic needs to education, childcare, and extracurricular activities.
Federal benefits for families with children
Canada Child Benefit (CCB)
The Canada Child Benefit is the largest and most important form of family support in the country. This program provides monthly tax-free payments to families with children under the age of 18.
Payment amounts for the period July 2025 to June 2026:
- For children under 6 years of age: $7,997 per year ($666.41 per month)
- For children aged 6-17: $6,748 per year ($562.33 per month)
These amounts have increased by $210 for children under 6 and $178 for children aged 6-17 compared to the previous year. The maximum amounts are paid to families with an adjusted family net income (AFNI) of less than $37,487. For incomes above this amount, payments gradually decrease.
Eligibility requirements for CCB:
- You live with your child and are primarily responsible for their care and upbringing
- You are a resident of Canada for tax purposes
- You or your partner are a Canadian citizen, permanent resident, protected person, or temporary resident
Important: Even if you have no income, you must file a tax return each year to continue receiving the CCB.
Child Disability Benefit (CDB)
The Child Disability Benefit is an additional payment to the CCB for families caring for a child with a severe and prolonged physical or mental impairment. This payment can be up to $3,173 per year per child. To receive the CDB, you must apply and obtain certification from a medical professional.
Child Care Expense Deduction
The child care expense deduction is one of the most important tax deductions for working parents. Unlike most tax credits, these expenses are deducted from your gross income, which means tax savings at your marginal tax rate.
Maximum amounts that can be claimed for 2025:
- $8,000 for each child under the age of 7 at the end of the year
- $5,000 for each child aged 7-16
- $11,000 for each child with a disability (regardless of age)
Eligible expenses include:
- Babysitting and childcare services (with SIN required)
- Daycare centers and daycare centers
- Educational institutions that provide childcare services
- Day camps and sports schools with childcare as their primary purpose
- Boarding schools and night camps (with weekly limits)
Important conditions:
- The deduction must usually be claimed by the spouse with the lower income
- The total deduction cannot exceed 2/3 of your earned income for the year
- All receipts and documentation must be kept
Adoption Expense Tax Credit
The adoption expense tax credit helps families with the financial burden of adoption. For 2024, the maximum amount is $19,066 per child. This credit can only be claimed in the tax year in which the adoption is finalized, even if the expenses were incurred over several years.
Eligible expenses include:
- Fees paid to adoption agencies licensed by a provincial or territorial government
- Court costs and legal fees related to the adoption order
- Reasonable and necessary travel and living expenses
- Document translation fees
- Mandatory expenses for the child's immigration
Transfer of the education credit
Students can transfer part of their unused education tax credit to their parents or grandparents. The maximum amount that can be transferred is $5,000 per year.
The education tax credit is calculated as 15% of eligible education expenses. For example, if a student paid $5,000 for tuition, the tax credit would be $750.
GST/HST Credit
The GST/HST Credit is a quarterly payment to help low- and moderate-income individuals and families offset the GST or HST they pay. Maximum annual amounts include additional payments for children, making this program especially beneficial for families.
Alberta Provincial Benefits
Alberta Child and Family Benefit (ACFB)
The ACFB provides direct financial assistance to low- and moderate-income families with children under the age of 18. This program is administered by the Canada Revenue Agency on behalf of the Alberta government.
For the period July 2025 to June 2026, families can receive:
- $1,499 ($124.91 per month) for the first child
- $749 ($62.41 per month) for the second child
- $749 ($62.41 per month) for the third child
- $749 ($62.41 per month) for the fourth child
The payment decreases when the family income exceeds $27,565. If your adjusted family net income is between $27,565 and $46,191, you may receive a partial payment.
In addition, families with earned income above $2,760 may be eligible for an earned income component:
- $767 ($63.91 per month) for the first child
- $698 ($58.16 per month) for the second child
- $418 ($34.83 per month) for the third child
- $138 ($11.50 per month) for the fourth child
ACFB is paid separately from CCB four times a year in August, November, February, and May.
Alberta Family Employment Tax Credit (AFETC)
The AFETC provides a refundable tax credit to working families with children under the age of 18. The amount of the credit depends on the income of the family and the couple, as well as the number of children. Unlike the ACB, the AFETC is not means-tested, making it available to non-working families.
Special programs and credits
Provincial physical activity credits
Although the federal child fitness credit was eliminated in 2017, some provinces continue to offer their own programs. There are currently no such programs in Alberta, but it is worth keeping an eye on possible changes in provincial policy.
Other provinces offering physical activity credits:
- Manitoba: up to $500 per child for fitness programs
- Newfoundland and Labrador: refundable credit of up to $2,000 per family
- Nova Scotia: $500 refundable loan for arts, culture, and physical activities
- Yukon: up to $1,000 for physical activity programs
Education credits and deductions
Students and their families have access to several education tax benefits:
- The Student Loan Interest Credit allows you to claim interest paid on student loans for post-secondary education.
- The Education Credit is 15% of eligible education expenses and can be carried forward to future years or transferred to family members.
- The moving deduction for education allows students to deduct moving expenses incurred to continue their postsecondary education.
Payment Schedule and Deadlines
CCB Payment Schedule for 2025
The CCB is paid on the 20th of each month (or the closest business day):
| Payment date | Month covered |
|---|---|
| August 20, 2025 | August 2025 |
| September 20, 2025 | September 2025 |
| October 21, 2025 | October 2025 |
| November 20, 2025 | November 2025 |
| December 20, 2025 | December 2025 |
Tax return deadlines
To continue receiving all benefits, you must file a tax return by April 30 each year. Even if you have no income, filing a return is necessary to calculate your benefits for the following year.
Special situations
- Joint custody: CCB is divided equally between the parents.
- Newcomers to Canada: May receive benefits from the date of arrival.
- Death of a child: CCB and CDB payments continue for 6 months.
Practical tips for maximizing benefits
- Keep records
- Plan taxes for families
- Use tax software
- Set up direct deposit
Changes and updates in 2025
- Increase in CCB payment amounts
- Continuation of payments after the death of a child
Common mistakes and how to avoid them
- Failure to file a return when there is no income
- Incorrect reporting of childcare expenses
- Loss of documentation
Conclusion
Families with children in Calgary have access to a wide range of federal and provincial tax benefits. The key to maximizing these benefits is understanding the requirements, keeping records, and filing on time.