Canada Child Tax Benefit

Responsibility: Canada Revenue Agency

You must inform the Canada Revenue Agency of any change in your family situation due to the death of your spouse or dependent child.

Before you call, have your social insurance number available and indicate the date of death. You can request a review of the Child Tax Benefit paid to you.

Note: It is important to notify the Canada Revenue Agency as the family situation is used to determine eligibility for the program and the amount to be paid.

Contact us and tell us the date of death. Where the surviving spouse or common-law partner is the parent of the deceased's child, and the deceased was receiving CCTB or UCCB payments, the applicable payments will generally be transferred to that person.

If anyone else, other than the parent, is now primarily responsible for the child's care, that person will need to complete and submit Form RC66, Canada Child Benefits Application, to apply for benefit payments for the child.

Note
If the deceased was receiving a child benefit or credit under a provincial or territorial program administered by the CRA, a separate application is not required. We will use the information provided in the application to determine if the person now responsible for the care is eligible for these programs.

What if the deceased's spouse or common-law partner receives the CCTB or UCCB?
If you are the surviving spouse or common-law partner and you are receiving the CCTB or UCCB for a child, you can ask us to recalculate the benefits without taking into account the deceased's net income. To make the request, please provide us with the applicable information and submit it to your tax services office or tax center.

What if the deceased is an eligible Child?
Your entitlement to CCTB and UCCB payments for a deceased Child ends the month following the date of death. You must inform us of the date of death so that we can update our records.