Child assistance

The child assistance payment is a form of financial assistance paid to families with one or more dependent children under 18.

The child assistance payment is one of the 2 components of the child assistance measure, the other component being the supplement for handicapped children.

The amount of the child assistance payment varies from one family to another. It is calculated in July of each year based on the number of dependent children under 18 living with the beneficiary, the number of children in shared custody, family income (see definitions) and the type of family (single-parent or two-parent).

A person should apply for the child assistance payment where

• he or she adopts a child;
• he or she is in charge of the care and education of a child and becomes a resident of Québec;
• he or she obtains custody of a child;
• he or she obtains shared custody of a child;
• he or she retains custody of a child following the breakdown of his or her marriage or union and was not already receiving the child assistance payment;
• he or she is required to do so by the Régie des rentes du Québec, in certain cases.

When a child is born in Québec, the parents do not have to apply to receive the child assistance payment. When the birth of a child is declared to the Directeur de l’état civil, the child is automatically signed up.

Annual notice
In May and June of each year, the Régie sends all eligible families an annual notice of child assistance. The notice indicates 

• the information that the Régie has on file about the family (this information must be verified);
• the amount that will be paid from July 1 to June 30 (either monthly or quarterly);
• the family income for the previous year (information provided by Revenu Québec);
• the first names and dates of birth (month and year) of the children giving entitlement to the child assistance payment;
• a notice concerning the supplement for handicapped children, for families entitled to the supplement;
• the procedures to be followed in order to apply for a review of a decision.

The parents must keep the notice.

Review of a decision
Any person who disagrees with a decision rendered by the Régie concerning the child assistance measure can apply to the Régie to have the decision reviewed.

If the person is still dissatisfied subsequent to the review, he or she may lodge an appeal with the Tribunal administratif du Québec. The Tribunal’s decisions are final and not subject to appeal.

Family income
The definition varies depending on the type of family:

• single-parent family: the income indicated by Revenu Québec on the notice of assessment of the person who lives with and takes care of the eligible child. This corresponds to the amount on line 275 of the Québec income tax return;
• two-parent family: the sum of the income for each of the spouses indicated by Revenu Québec on the notice of assessment. This corresponds to the sum of the amounts on line 275 in the Québec income tax return filed by each of the spouses.

Clientele
A person who is in charge of the care and education of a child under 18, or the spouse of that person.

Conditions
All the following conditions must be met for a person to receive the child assistance payment:

• the child lives with the beneficiary, or the child has been placed in a youth centre and the beneficiary pays the contribution required by the centre;
• the beneficiary resides in Québec (as defined by the Québec Taxation Act);
• the beneficiary has one of the following statuses:
• Canadian citizen,
• permanent resident,
• temporary resident who has been living in Canada for the past 18 months,
• protected person (refugee);
• the beneficiary and his or her spouse have filed a Quebec income tax return.

The person who supports and usually lives with a child under 18 continues to receive the child support payment even if the child no longer attends school, is working or is studying but is no longer living at home.

Restrictions
A person is not entitled to the child assistance payment if

• he or she receives financial assistance in the context of a foster family or subsidized guardianship situation or under the Programme régional d’accueil et d’intégration des demandeurs d’asile (PRAIDA);
• he or she is exempted from paying income tax by Revenu Québec;
• his or her child is married or lives with a de facto spouse, and a tax credit was transferred from the child to the child’s spouse.

Income tax return
Both parents must file a Québec income tax return as soon as possible, even if one or both of them have no income to report.

If the information about the beneficiary’s family income is unavailable to the Régie because the beneficiary’s (or his or her spouse’s) income tax return is still being processed at the time the amount of child assistance is calculated, a temporary payment will be made covering 3 months (July to September). The temporary payment is based on the family income for the preceding year. The amount of the payment will be adjusted retroactively, if necessary.

Revenu Québec informs the Régie of the beneficiary’s conjugal status on December 31 of the reference year, as well as the beneficiary’s family income.

Shared custody
Any shared custody arrangement must be reported to the Régie. Where custody is shared between both parents, each parent’s custody time must be at least 40% (determined on a monthly basis).

If custody is shared between one of the child’s parents and another person, the parent’s custody time must be at least 40%. It may be necessary for the Régie to verify how responsibility for care of the child is shared.

When a shared custody arrangement begins, the parent who is not the beneficiary must apply to receive the child assistance payment.

The Régie cannot take into consideration any financial agreement between the parents concerning the child assistance payment (such as an agreement ratified by a court judgment or a mediation report).

The first child assistance payment may be made as of the month following the month in which a child is born or arrives in Québec. Child assistance payments are made to only one person in each family. They can be made either by direct deposit or by cheque. The Régie pays the child assistance payment 4 times a year (in January, April, July and October). However, the beneficiary may choose to receive monthly payments. 

Child assistance payments are not taxable and they are not subject to assignment or seizure.

Payments stop as of the month following the month in which any of the following events occurs:

• the child turns 18 (even if the child is still a student).
• the family or the child leaves Québec to settle elsewhere.
• the child leaves home and is no longer being supported by the beneficiary.
• the child marries.
• the child dies.

Quarterly payment dates for 2012
Quarterly child assistance payments will be made on the following dates in 2012:

• January 4 (the payment will cover the months of January, February and March);
• April 2 (the payment will cover the months of April, May and June);
• July 3 (the payment will cover the months of July, August and September);
• October 1 (the payment will cover the months of October, November and December).

Monthly payment dates for 2012
Monthly child assistance payments will be made on the following dates in 2012:

• January 4;
• February 1;
• March 1;
• April 2;
• May 1;
• June 1;
• July 3;
• August 1;
• September 4;
• October 1;
• November 1;
• December 3.

Change in family situation
Parents must promptly notify the Régie of any change in their family or conjugal situation. The Régie needs this information in order to adjust the amounts to which they are entitled.

However, if the spouse or a child dies, it is not necessary to notify the Régie if the death has already been reported to the Directeur de l'état civil.

When a child dies, child assistance payments stop as of the quarter following the death. No payment is made for a child who dies in the same month he or she was born.

Change in family income during the year
The Régie adjusts the amount of the child assistance payment on July 1 of each year based on the income reported by the beneficiary for the preceding year. If the family income changes during the year and, for example, the family is obliged to resort to social assistance and social solidarity programs, the ministère de l'Emploi et de la Solidarité sociale can provide additional assistance during the year in accordance with changes in the family’s situation for the months it is registered for those programs. For complete information, contact the Bureau des renseignements et plaintes of the Ministère.

The child assistance measure (child assistance payment and supplement for handicapped children) came into force on January 1, 2005. It replaced

• family allowances;
• the non-refundable tax credit for dependent children;
• the tax reduction for families.

• Your Child Assistance (PDF, 271 KB)

Taxation Act  (parts pertaining to the tax credit for child assistance), R.S.Q., chapter I-3, division II.11.2