The child assistance measure is a refundable tax credit paid to families with one or more dependent children under 18. The child assistance measure has 3 components:
Child Assistance Payment There is no need to apply for a child assistance payment if your child was born in Québec and was not adopted. As soon as the birth is declared to the Directeur de l'état civil, it automatically sends Retraite Québec the information required to register for the child assistance payment. If your child was born outside Québec or was adopted, you must apply to Retraite Québec for the child assistance payment. Supplement for Handicapped ChildrenThe supplement for handicapped children is paid to families that must raise, care for and educate a child with a physical or mental disability that substantially limits the child in his or her day-to-day activities during a foreseeable period of at least 1 year.Supplement for Handicapped Children with Exceptional Care NeedsThe supplement for handicapped children with exceptional care needs is paid to families that must provide special care for a child or ensure a constant presence at the side of a child who has prolonged impairments or a designated mental function disability (see definitions) causing multiple serious handicaps that prevent him or her from carrying out, without assistance, the day-to-day activities expected of a child the same age. NoteTo receive the supplement for handicapped children or the supplement for handicapped children with exceptional care needs, you must apply to Retraite Québec. Change in Your Situation If you are a child assistance measure beneficiary, you must inform Retraite Québec promptly if there is any change in your situation regarding:
These changes could affect the amount to which you are entitled. Union BreakdownIn the event of a breakdown of your union, the child assistance payment and supplement for handicapped children, if applicable, may be paid in full:
To receive the child assistance payment and supplement for handicapped children, if applicable, the parent who was not receiving them at the time of the union breakdown must apply to Retraite Québec. Change in Family Income during a Given Year Retraite Québec adjusts the amount of the benefit on July 1 of each year, based on the beneficiary’s reported income for the previous year. Annual Notice In May or June of every year, Retraite Québec sends all eligible families an annual notice regarding their child assistance. The notice indicates:
Family income The amount shown on line 275 of the beneficiary’s Québec income tax return or, if the beneficiary has a spouse, the total of the amounts shown on line 275 of both spouses’ income tax returns. Designated mental function disabilityA disorder characterized by a severe or profound intellectual impairment or by an autism spectrum disorder associated with an intellectual impairment and a severe behaviour disorder.
Since the clientele is different for each service, the information is given in each section.
Benefits Child assistance payments and the supplement for handicapped children or supplement for handicapped children with exceptional care needs, if applicable, are paid to only one person in each family. Spouses can request a change of beneficiary within the same family. PaymentThe child assistance payment, supplement for handicapped children and supplement for handicapped children with exceptional care needs are paid four times a year on the first working day in January, April, July and October. (At your request, payments can be made on a monthly basis.) You may sign up for direct deposit to receive your payments directly in your account. Quarterly Payment Dates for 2017In 2017, quarterly payments of the child assistance payment, supplement for handicapped children and supplement for handicapped children with exceptional care needs will be made on the following dates:
Monthly Payment Dates for 2017In 2017, monthly payments of the child assistance payment, supplement for handicapped children and supplement for handicapped children with exceptional care needs will be made on the following dates:
Tax Treatment Child assistance measure benefits are not taxable. Indexation Child assistance measure benefits are indexed every year in January.
The child assistance measure came into force on January 1, 2005.
Taxation Act (parts pertaining to the tax credit for child assistance), CQLR, chapter I-3, division II.11.2
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