All the Numbers

Ontario Child Benefit

From the All the Numbers wiki · Retirement and benefits

The Ontario Child Benefit (OCB) is a tax-free monthly payment to lower-income families with children under 18. It is paid by Ontario, alongside the federal Canada Child Benefit, and is one of the benefits tested on family income.

The rules (July 2026 to June 2027)

  • The most paid is $146.66 a month for each child under 18.[1]
  • The family's total is reduced when adjusted family net income is over $26,865.[2]
  • The reduction is 8% of the income over that threshold, taken from the family's total, not per child.[3]

Adjusted family net income is both spouses' net incomes added together, as for the Canada Child Benefit.[4] Payments run from July to June and use the return for the year before the payment year began, so July 2026 to June 2027 uses 2025 income.[5]

As a worked example, one child brings $1,759.92 a year. A family with $40,000 of income is $13,135 over the threshold, loses 8% of that, $1,050.80, and receives about $709 a year.

What the engine does

In shared custody each parent receives half of what they would with full custody. The engine calculates the monthly amount for the recipient named in the plan and pays it into household cash.

What All the Numbers does

For an Ontario plan All the Numbers pays this benefit with the Canada Child Benefit, for the children you enter and on the same family income; that page lists what All the Numbers fills in for you. The Ontario sales tax and energy credits that are tested on the same income are covered in Ontario's credits for lower incomes, and All the Numbers does not include those either.

See also

  • Benefits tested on family income · The Canada Child Benefit, the GST/HST credit, the provincial child benefits and the Ontario Trillium Benefit are calculated on family net income and on facts about children and rent. All the Numbers pays the child benefits for the children you enter, and the GST/HST credit and your province's sales-tax and low-income credits to every household; Ontario's energy and property tax credit is not yet in a plan.
  • Canada Child Benefit · A monthly tax-free payment for each child under 18, paid to the person who cares for them and reduced as family income rises above about $38,000. All the Numbers pays it for the children you enter, from their birth years.
  • Children, childcare and an RESP for each child · Enter each child's birth year and the plan pays the Canada Child Benefit and your province's child benefit, counts childcare as spending until school age, and pays each child's RESP out as education payments by their early twenties.
  • Ontario's credits for lower incomes · Ontario pays three credits to people with modest incomes. LIFT reduces tax on low earnings, while the sales tax credit and the energy and property tax credit arrive as the Ontario Trillium Benefit.

References

  1. ↑CRA — Province of Ontario, Ontario child benefit (July 2026 to June 2027); Taxation Act, 2007 s.104 · Ontario child benefit maximum a month per child under 18 · $146.66 · effective 2026-07-01
  2. ↑CRA — Province of Ontario ("If your adjusted family net income is above $26,865, you may receive a partial benefit") · Ontario child benefit reduced when AFNI exceeds this · $26,865 · effective 2026-07-01
  3. ↑Taxation Act, 2007 (Ont.) s.104(5): "C" is "the amount equal to 8 per cent of the amount, if any, by which the individual's adjusted income for the base taxation year in respect of the month exceeds $20,000" (the $20,000 is indexed; read in the e-Laws Word copy, 07t11_e.doc, current to 2026-07-20) · Ontario child benefit: family total reduced by this rate of AFNI over the threshold · 8% · effective 2008-07-01
  4. ↑CRA T4114 Canada Child Benefit — "adjusted family net income"; ITA 122.6 "adjusted income" · Adjusted family net income: family net income (line 23600 of both cohabiting spouses) minus UCCB and RDSP income received plus repaid; the engine models neither, so AFNI is the sum of net incomes · See the source · effective 2016-07-01
  5. ↑ITA 122.6 "base taxation year"; 122.5(4.5) · Federal and Ontario refundable benefits are paid July–June on the base taxation year (the calendar year before July); CGEB months are July/October (preceding year) and January/April (second preceding year) · See the source · effective 2026-07-01