What the calculator computes
For any 4-input case (kid count, province, household income, any kids under 6), the calculator runs the official 2026-27 federal + provincial formulas to produce four streams of tax-free transfers:
- Canada Child Benefit (CCB) — monthly federal payment per child.
- Provincial child benefit — varies by province (OCB, BC Family Benefit, Quebec Family Allowance, etc.).
- Canada Groceries and Essentials Benefit (CGEB) — quarterly federal payment that replaced the GST/HST credit in July 2026.
- Child Disability Benefit (CDB) — federal supplement, automatic for DTC-approved kids.
The advanced calculator extends this to include RRSP contributions, the AFNI clawback curve, and the single-income vs two-income tax + benefit comparison.
Primary sources
- Income Tax Act, s. 122.61 — CCB statutory formula and rates.
- CRA T1 Income Tax Package 2025 — line 23600 (net income) definition that feeds AFNI.
- CRA Calculation Sheet for the July 2026 to June 2027 payments — per-kid max amounts, phase-out thresholds, Tier 1/2 rates.
- Finance Canada Budget 2026 — CGEB announcement, $890 couple / $679 single / $234 per child amounts.
- Ontario Child Benefit regulations 2026 — OCB max of $1,680/year, 8% phase-out above $25,646.
- Quebec Family Allowance 2026 — Retraite Québec rates by kid count and family income.
- BC Family Benefit Regulations 2026 — BC base + bonus amounts and phase-out.
- Alberta Child and Family Benefit Regulations 2026 — ACFB base + working component.
- NB / NS / NL / MB / SK / PE Child Benefit Acts — provincial child benefit formulas as of 2026.
- CRA Form T2201 — Disability Tax Credit Certificate — qualifying impairment criteria, CDB calculation.
- Statistics Canada Survey of Household Spending — median Canadian household income + daycare cost references.
2026-27 benefit year constants used
Canada Child Benefit (CCB)
- Max per child under 6: $8,157/year ($679.75/month)
- Max per child 6-17: $6,883/year ($573.58/month)
- Tier 1 threshold: AFNI of $38,237
- Tier 1 phase-out rates: 7% (1 kid), 13.5% (2 kids), 19% (3 kids), 23% (4+ kids) per dollar above threshold
- Tier 2 threshold: AFNI of $82,847
- Tier 2 phase-out rates: 3.2% (1 kid), 5.7% (2 kids), 8% (3 kids), 9.5% (4+ kids) per dollar above threshold
Canada Groceries and Essentials Benefit (CGEB) — replaced GST/HST credit July 2026
- Couple base: $890/year ($222.50/quarter)
- Single adult: $679/year ($169.75/quarter)
- Per child under 19: $234/year ($58.50/quarter)
- Phase-out threshold: AFNI of ~$46,500
- Phase-out rate: 5% per dollar above threshold
Child Disability Benefit (CDB)
- Max per qualifying child: $3,411/year ($284.25/month)
- Phase-out rate: 3.2% (1 kid), 5.7% (2+ kids) above AFNI $82,847
- Requires approved Disability Tax Credit (Form T2201)
Federal tax
- Federal lowest bracket (2026): 14%
- Federal Basic Personal Amount (2026): $16,452
- Federal spousal amount max: $2,303 (14% × $16,452)
- RRSP deduction limit (2026): 18% of earned income, capped at $32,490
How the AFNI calculation works
Adjusted Family Net Income (AFNI) is the master input for CCB, CGEB, and most provincial child benefits. It's calculated as the sum of both spouses' line 23600 (net income) minus any Universal Child Care Benefit (UCCB, retired) and RDSP income, plus a small adjustment for split pension income.
For most Canadian families, AFNI is effectively the same as combined line 23600. The calculator treats it that way for the simple mode and exposes the full RRSP + RDSP + UCCB + split-pension inputs in the advanced mode.
Provincial benefit handling
Each province has its own child benefit formula with its own phase-out rates, thresholds, and per-kid amounts. The calculator implements all 13 provincial benefit formulas (or absence of one) as of the 2026-27 benefit year:
- Ontario: OCB pays with monthly CCB, $1,680/yr max, 8% phase-out above $25,646.
- Quebec: Quebec Family Allowance + Supplement for Handicapped Children. Most generous provincial child benefit in Canada.
- British Columbia: BC Family Benefit (renamed from BC Child Opportunity Benefit), paid with monthly CCB.
- Alberta: ACFB base + working component, paid quarterly.
- Saskatchewan, Manitoba, Nova Scotia, New Brunswick, Newfoundland and Labrador, PEI, Yukon, NWT, Nunavut: each has its own structure — see the calculator code for the exact formula.
What we do NOT calculate
- Employment Insurance (EI) maternity / parental leave — separate program, depends on prior work history. Use the federal EI calculator at canada.ca.
- Provincial parental leave top-ups (QPIP for Quebec, etc.) — provincial programs with their own eligibility rules.
- Canada Pension Plan (CPP) child-rearing drop-out — affects retirement, not current cash flow.
- RESP grants — separate from CCB, requires opening a Registered Education Savings Plan.
- Provincial property tax credits — separate from child benefits.
Verification against the CRA calculator
All 68 golden test scenarios in the codebase are verified to within $1 of the official CRA Child and Family Benefits Calculator at canada.ca. The tests live in the public GitHub repository alongside the source code. Anyone can run them locally with pnpm test.
Updates
The calculator constants are updated annually when CRA publishes the new benefit year amounts (typically in late June). The 2027-28 benefit year update is scheduled for July 2027. Historical benefit year constants are preserved in the codebase for retroactive calculations.
Disclaimer
This site is not affiliated with the Canada Revenue Agency, Finance Canada, or any provincial government. The calculations are best-effort implementations of public formulas and statutory rates. For your official CCB amount, refer to your CRA My Account portal or call 1-800-387-1193. For tax planning advice, consult a Chartered Professional Accountant (CPA).
Found a bug or a constant that's out of date? Email hello@onemorekid.ca. The source is the source of truth.