Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: We have been asked whether a male parent can receive the Canada Child Tax Benefit ("CCTB") where both a male parent and a female parent reside with a qualified dependant.
Position: It is possible for the male parent to receive the CCTB.
Reasons: Pursuant to the definition of "eligible individual", such an individual must be the parent who primarily fulfils the responsibility for the qualified dependant's care and upbringing. Some of the factors to be used with respect to the "care and upbringing" requirement are set out in section 6302 of the Income Tax Regulations. In addition, that definition makes the presumption that the female parent fulfils that responsibility where she resides with the qualified dependant. However, it is possible to establish that the presumption does not apply as provided in section 6301 of the Income Tax Regulations.
August 29, 2001
XXXXXXXXXX
Dear Colleague:
Thank you for your letter of July 9, 2001, on behalf of your constituent, XXXXXXXXXX, who asked whether only female parents can receive the Canada Child Tax Benefit. I also received copies of your correspondence from XXXXXXXXXX.
The Income Tax Act sets out a number of requirements that an individual must meet in order to qualify for the Canada Child Tax Benefit (CCTB) for a qualified dependant. Generally, the individual who is entitled to receive the CCTB is the parent who resides with the child in Canada and primarily fulfils the responsibility for the child's care and upbringing.
Where both parents reside with the child, it is presumed that the female parent is the principal care provider. Consequently, the female parent, in those cases, would be the individual entitled to receive the CCTB. On the other hand, if it is established that a child's male parent is the principal care provider, the male parent would receive the CCTB.
I trust my comments will assist you in replying to your constituent.
Yours sincerely,
Martin Cauchon
C.C. Minister's Office
Political Assistant
Marv Eisner
957-2138
2001-009247
July 26, 2001