Shared Custody and the Canada Child Benefit
How the CCB is split when a child lives with each parent 40% to 60% of the time, with an example, plus the eligible dependant credit, support and what to tell CRA.
The short version
- Shared custody, for CRA, means the child lives with each parent roughly equally: 40% to 60% of the time. Then each parent gets half of the Canada child benefit they'd get with the child full time.
- Each half is based on that parent's own family income, so the two halves are usually different amounts.
- Under 40% of the time with you, you get no CCB for that child; the other parent gets all of it. Who pays support doesn't change this.
- The same split applies to the Child Disability Benefit, the child part of the Groceries and Essentials Benefit, and most provincial child benefits.
- Tell CRA when custody changes, through My Account or form RC65. Late notice means overpayments, and CRA does collect them.
Shared Custody and the Canada Child Benefit
Separating parents argue about plenty, and the child benefit doesn't have to be one of them. CRA has a fairly mechanical rule: count the nights, see whose home the child actually lives in, and pay accordingly. The rule ignores who earns more, who pays support and what the separation agreement says about benefits. That last part surprises people. An agreement can say one parent "gets the CCB", but CRA pays by where the child lives.
Who Gets the CCB After Separation
| Time the child lives with you | CCB for that child |
|---|---|
| More than 60% | All of it, to you (primary caregiver) |
| 40% to 60% | Half each, calculated on each parent's own family income |
| Less than 40% | None to you; it goes to the other parent |
Time is generally measured in nights or hours over the year, based on the actual arrangement, not just the court order. For different children, the answer can differ: one child shared, another living mostly with one parent. Where the female parent lives with the child, CRA presumes she is the primary caregiver unless the parents tell CRA otherwise. The full CCB rules: Canada child benefit.
Separated and sorting out benefits?
Tell the assistant the custody schedule, each parent's rough income, and the children's ages. It shows what each of you should get, what to tell CRA, and which tax credits each parent can claim.
Example: One Child, Age 8, Shared 50/50
| Parent A | Parent B | |
|---|---|---|
| Adjusted family net income | $45,000 | $90,000 |
| CCB if the child lived with them full time (2026-27) | about $6,410 | about $3,531 |
| Shared custody: half each | about $3,205 | about $1,766 |
Together that's about $4,971, less than Parent A alone would get with full custody, and more than Parent B alone would get. Each parent's family income includes a new spouse or partner, if there is one. Remarriage can shrink a parent's half; see getting married and common-law status.
Other Benefits and Credits in Shared Custody
| Benefit or credit | Shared custody rule |
|---|---|
| Child Disability Benefit | Half each |
| Groceries and Essentials Benefit, child amounts | Half each |
| Provincial child benefits paid with the CCB | Usually half each |
| Eligible dependant amount | Only one parent per child; usually not the parent who pays support for that child, unless both pay support or the agreement allows |
| Child care expenses | Each parent claims what they paid, in their own period |
| Child support | Not taxable to the receiver, not deductible to the payer (agreements after April 1997) |
Support, the matrimonial home and other separation tax issues: separation and divorce.
How to Set It Up With CRA
- Change your marital status in My Account, or on form RC65, by the end of the month after your status changed. For separation, that's once you've lived apart for 90 days. See CRA My Account.
- Apply for the CCB for the child, if you didn't receive it before, with form RC66 or in My Account. Each parent in shared custody applies.
- Both of you file returns every year. A parent who doesn't file gets nothing; see why benefits stop.
- Update CRA when the schedule changes, for example a child moving to one home for school.
- If CRA asks for proof, a court order, school records or a letter from a third party showing where the child lives usually settles it.
If you were paid too much because custody changed and nobody told CRA, see benefit overpayments.
Shared Custody Questions
How is the Canada child benefit split in shared custody?
If the child lives with each parent between 40% and 60% of the time, each parent gets half of the CCB they would get if the child lived with them full time, calculated on their own adjusted family net income.
Does the parent who pays child support get the CCB?
Support doesn’t decide it. CRA pays the CCB based on where the child lives. A parent with the child at least 40% of the time can get half, whether or not they pay support.
Can a separation agreement decide who gets the CCB?
Not really. CRA applies its own rules based on where the child lives. An agreement can help as evidence of the custody arrangement, but it cannot assign the benefit to a parent who doesn’t qualify.
Does a new partner’s income affect my CCB in shared custody?
Yes. Your half is based on your adjusted family net income, which includes a spouse or common-law partner living with you.
Who claims the eligible dependant amount in shared custody?
Only one parent per child. Generally the parent who pays support for the child cannot claim it, unless both parents pay support for that child or other conditions apply. Parents can agree which of them claims.
Sources: CRA, T4114, Canada child benefit; CRA, How we calculate your CCB. Checked October 2026. Example amounts are our estimates using CRA's July 2026 thresholds and rates. How time is counted and the eligible dependant rules for shared custody have more detail than shown here.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.