Benefits for Single Parents
Benefits and tax credits for single parents in Canada: CCB, Groceries and Essentials Benefit, Canada workers benefit, the eligible dependant amount and support rules.
The short version
- Single parents get the Canada child benefit based on one income, so it's often the full amount or close: up to $8,157 a year per child under 6 and $6,883 per child 6 to 17.
- On the tax return, the eligible dependant amount treats one child like a spouse: up to $16,452 of credit for 2026, worth about $2,303 federally, plus a provincial version.
- The Groceries and Essentials Benefit pays a single parent the adult amount, the spouse-level amount for the first child, and a single supplement.
- Single parents count as a family for the Canada workers benefit, which roughly doubles the maximum compared with a single person.
- Child support received under agreements made after April 1997 isn't taxable. Spousal support is.
Benefits for Single Parents
Raising kids on one income is a lot of work and not much sleep, and the tax system, to its credit, notices. Single parents get more support per dollar of income than almost anyone else: bigger benefits because there's only one income to test, and a tax credit that treats the first child as if they were a spouse. The catch, as usual, is paperwork: the right marital status with CRA, a return every year, and knowing which credits apply.
Example: A Single Parent, Two Children (Ages 4 and 8)
| Income | $30,000 | $45,000 |
|---|---|---|
| Canada child benefit | about $15,040 | about $14,127 |
| Groceries and Essentials Benefit | about $1,358 | about $1,358 |
| Canada workers benefit (2025 amounts) | about $2,813 | about $659 |
| Federal benefits, total per year | about $19,211 | about $16,144 |
All tax-free. Ontario, Alberta and B.C. add child benefits paid with the CCB; see Ontario, Alberta and B.C. Details and dates: Canada child benefit, Groceries and Essentials Benefit, Canada workers benefit.
Newly single, or just never checked?
Tell the assistant your province, income, children's ages and custody arrangement. It lists the benefits and credits you should be getting and what to change with CRA.
Tax Credits and Deductions for Single Parents
| Credit or deduction | What it does |
|---|---|
| Eligible dependant amount | A spouse-sized credit for one child: up to $16,452 for 2026, about $2,303 federal tax saved, plus a provincial credit |
| Child care expenses | Deduct daycare, before and after school care and day camps, up to $8,000 per child under 7 and $5,000 for 7 to 16 |
| Canada caregiver amount | Extra credit for a child with an impairment |
| Medical expenses | Family medical, dental and vision costs above a threshold |
| Tuition transfer | A post-secondary student can transfer unused tuition credits to a parent |
With the eligible dependant amount and the basic personal amount together, a single parent pays little or no federal income tax up to about $33,000 of income.
Child Support and Spousal Support
| Payment | Receiver | Payer |
|---|---|---|
| Child support (agreement or order after April 1997) | Not taxable | Not deductible |
| Spousal support, periodic, under a written agreement or order | Taxable | Deductible |
| Lump-sum settlements | Usually not taxable | Usually not deductible |
A parent receiving spousal support should set some aside or make instalments, because nothing is withheld. More on separation and divorce; if custody is shared, see shared custody and the CCB.
Mistakes Single Parents Make
- Not telling CRA about a separation, or a new partner. Benefits are paid on the wrong income and later clawed back; see benefit overpayments.
- Two parents claiming the eligible dependant amount for the same child. Only one can.
- Not opening an RESP. Lower-income families can get up to $2,000 from the Canada Learning Bond, with no contribution; see benefits for low-income Canadians.
- Skipping a return in a hard year. That's exactly the year the benefits matter most; see why benefits stop.
Single Parent Benefits Questions
What benefits can a single parent get in Canada?
The Canada child benefit, the Canada Groceries and Essentials Benefit with the first-child and single supplements, the Canada workers benefit at the family rate, the Child Disability Benefit if a child qualifies, provincial child benefits, and the Canada Learning Bond for an RESP.
How much is the eligible dependant credit for 2026?
Up to $16,452, reduced by the child’s net income, which saves about $2,303 in federal tax. Provinces have their own version.
Is child support taxable in Canada?
Not for agreements or court orders made after April 1997. The parent who receives it doesn’t report it, and the parent who pays can’t deduct it. Spousal support is different: it is generally taxable and deductible.
Do single parents get more Canada child benefit?
Not a different rate, but the CCB is based on adjusted family net income, so a single parent with one income usually receives more than a couple with two incomes.
Can both separated parents claim the eligible dependant amount?
Only one parent can claim it for a given child, and generally not the parent who pays support for that child. If two parents qualify and can’t agree, neither can claim.
Sources: CRA, T4114, Canada child benefit; CRA, How we calculate your CCB; CRA, 2026 indexation table. Checked October 2026. Benefit amounts are our estimates for July 2026 to June 2027 using CRA's thresholds; the Canada workers benefit uses 2025 amounts, the latest published. The "little or no federal tax" figure is approximate and ignores CPP and EI credits.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.