Advanced calculator
Exact numbers. The full curve. Every formula.
Full inputs (RRSP, disability, support, per-child age, marital status). The AFNI clawback curve no other Canadian calculator visualizes. Side-by-side single-income comparison with break-even crossover. And every formula, with the primary CRA or provincial source attached.
For a 10-second ballpark, the simple calculator on the homepage takes 4 inputs. This page is for parents who want to model RRSP impact, second-income breakeven, and the disability supplement.
Inputs
Family composition
Triggers the Child Disability Benefit on top of CCB.
Income
The actionable lever — every $1 in RRSP lowers AFNI by $1 and raises CCB.
Your family gets
$8,610
tax-free per year
AFNI used by CRA to calculate every benefit: $90,000. That's 10% of your gross household income coming from federal + provincial transfers.
Canada Child Benefit
$8,610/yr
$717.52/month
Canada Groceries and Essentials Benefit
$0/yr
$0/quarter
The AFNI clawback curve
How your benefits change as AFNI changes.
The dark dot is where you sit today. The hollow dot is where you'd land if spouse B's income disappeared entirely. The further left you sit on this curve, the more the government pays you — that's the design.
- Your AFNI today: AFNI $90,000 → $8,610/yr
- If spouse B stopped earning: AFNI $60,000 → $13,654/yr
- Canada Child Benefit
- Provincial / territorial
- CGEB (quarterly)
The curve assumes earned income equals AFNI at each point (no RRSP / support adjustments along the curve itself — those shift your specific marker). Quebec residents see Allocation famille on this chart even though it's paid by Retraite Québec on a separate quarterly schedule.
The single-income reality check
If one parent stayed home with the kids — here's how the math changes.
Same household income in both scenarios ($90,000). Same AFNI. Same benefits. The difference is how tax stacks on one earner versus two, the spousal credit, and daycare.
Two incomes today
$6,862/mo
- After tax + benefits
- +$87,355/yr
- Federal tax
- −$7,993/yr
- Provincial tax
- −$3,262/yr
- Daycare (1 under 6, Ontario)
- −$5,016/yr
One parent at home
$6,986/mo
- After tax + benefits
- +$83,833/yr
- Federal tax (spousal credit applied)
- −$10,039/yr
- Provincial tax (spousal credit applied)
- −$4,738/yr
- No daycare bill
- —
One income comes out $125/month ahead.
That's $1,494 more per year in the family budget. Same household income, same AFNI, same benefits. What changes: the tax bracket walks differently for a single earner, the spousal credit appears, and daycare disappears as a line item.
Show your work
Every number, every formula, every source.
Expand each section to walk the math with your actual inputs. Every step cites the primary CRA or provincial source.
1. Adjusted Family Net Income (AFNI)
AFNI is the master input to every federal benefit. Defined in the Income Tax Act s. 122.6 (“adjusted income”), it's your household's combined net income (line 23600 on each spouse's return), with RRSP contributions and support paid subtracted, and support received added.
- Spouse A income
- $60,000.00/yr
- Spouse B income
- $30,000.00/yr
- = AFNI
- $90,000.00/yr
2. Canada Child Benefit (CCB)
Federal monthly benefit, tax-free. Max amount stacks per child by age band, then phases out across two tiers based on AFNI. Number of children clamped at 4 for the phase-out rate (2 kids used for your family).
- 1 × $8,157 (under 6 max)
- $8,157.00/yr
- 1 × $6,883 (6–17 max)
- $6,883.00/yr
- = Total maximum CCB
- $15,040.00/yr
AFNI $90,000 above tier-2 threshold ($82,847). Reduce by CRA's tier-2 constant ($6,022 for 2 kids) plus 5.7% of AFNI above tier 2:
- Tier-2 constant (2 kids)
- −$6,022.00/yr
- Tier-2 phase-out
- −$407.72/yr
- = CCB annual
- $8,610.28/yr
3. Ontario Child Benefit
Ontario applies the 8% phase-out to the family’s total OCB entitlement (not per child) on AFNI above $26,865. Rate has been stable since 2008.
- Annual entitlement
- —
- Paid monthly with CCB
- —
4. Canada Groceries and Essentials Benefit (CGEB)
Replaces the GST/HST credit as of July 2026. Paid quarterly. Adult component is $890 for couples or $679 for singles, plus $234 per child under 19. Phases out at 5% of AFNI above $46,500. Increases 25% annually through 2031.
- Adult component (couple)
- $890.00/yr
- 2 × $234 (per child)
- $468.00/yr
- Phase-out (5% of AFNI above $46,500)
- −$2,175.00/yr
- = CGEB annual
- —
5. Single-income reality check — tax + spousal credit math
Two scenarios at the same household income ($90,000). Benefits are identical in both because AFNI is the same. The gap comes from how tax is calculated on one earner versus two — plus the spousal credit, plus daycare savings.
- Spouse A share (60%)
- $54,000.00/yr
- Spouse B share (40%)
- $36,000.00/yr
- − Federal tax
- −$7,993.44/yr
- − Provincial tax
- −$3,262.03/yr
- + Total benefits
- $8,610.28/yr
- − Daycare
- −$5,016.00/yr
- = Net two-income
- $82,338.81/yr
Two-income scenario (60/40 split, both taxed)
- Spouse A income
- $90,000.00/yr
- − Federal tax (after spousal credit)
- −$10,039.45/yr
- − Provincial tax (after spousal credit)
- −$4,738.02/yr
- + Total benefits
- $8,610.28/yr
- (No daycare bill)
- —
- = Net one-income
- $83,832.81/yr
One-income scenario (full income on spouse A)
Tax model is a simplification — federal + provincial brackets, BPA, spousal/eligible-dependant amount. Excludes CPP/EI, dividends, capital gains, age/pension/disability credits, and CWB. Adequate for the single-income wedge; not a substitute for filing your return.