Canada Child Benefit (CCB) is an unconditional monthly payment provided by the Canada Revenue Agency (CRA) to families with children under the age of 18. The amount of the payment is based on the family's average annual income, the number of children, and their ages. However, eligibility for CCB is based not only on income but also on your status as a resident of Canada for tax purposes. Therefore, a long-term departure from Canada without notifying the CRA may result in the termination of payments, overpayments, demands for repayment, and penalties.
The CRA considers a person to be a Canadian tax resident if they:
For CCB, any grounds for tax residency are sufficient: children or parents must be physically present in Canada and maintain these substantial ties. When all guardians cease to be residents, payments automatically stop.
The easiest way is to log in to My Account on the CRA website and change your residency status, indicating your date of departure and new address abroad.
If you do not have access to your online account, you will need to complete RC66 with your new information:
The CRA recommends that you notify them no later than four weeks after your departure date. This will help you avoid unnecessary overpayments and penalty interest.
Overpayments. The CRA may continue to pay CCB if it does not receive notification. Any overpayments will have to be repaid.
Interest on arrears. When refunding overpayments, the CRA charges interest at the rate applicable to tax debts.
Penalties. Intentional failure to provide information is punishable by fines and criminal liability (in cases of fraud).
Repayment requirements. The CRA sends a Notice of Debt detailing the amount and payment deadline.
Keep all supporting documents: tickets, rental agreements, certificates, so that you have proof of your departure and return dates.
Appoint a representative in Canada: a relative or friend who will keep your mail and provide copies of letters from the CRA.
Keep an eye on CRA notifications: they are sent even to foreign addresses if you have not updated your information.
Calculate a budget in case of delays: payments may be delayed by one to two months.
Even a short trip outside Canada can complicate your Canada Child Benefit. However, notifying the CRA in a timely manner, clearly recording the dates and reasons for your absence, and completing the paperwork correctly will ensure minimal overpayments and quick resumption of payments upon your return. By following the recommendations above, you can maintain your family's entitlement to support regardless of where you are.