The federal Child Tax Benefit provides monthly payments on behalf of children
under 18 years of age. It replaced the Family Allowance, Child Tax Credit
and non-refundable Credit for Dependent Children. The Benefit came into
effect January 1, 1993.
The applicant is the person primarily responsible for the care and upbringing
of the child, usually the mother. Assistance and applications are availabe
on request from your local Tax Services Office. The address is listed under
Revenue Canada in the Government of Canada section of the telephone book.
For additional information call toll-free: 1-800-387-1193 or TTY
1-800-665-0354.