CDB（残障儿童福利）简介，申请条件及注意事项

[加非猫]

编辑 校对： Khu, 加非猫

CDB(残障儿童福利)是什么？
对于养育患有严重且长期的心理或身体机能障碍的未满18岁子女的家庭，残疾儿童福利提供每年最多$2,504（每月$208.66）的免税福利。

申请资格
有资格获得牛奶金+拥有残疾人抵税额(DTC)

CDB申请步骤？
1. 申请牛奶金
2. 完成DTC的申请。DTC申请如果通过了， CDB不需要额外申请

CDB 申请注意事项

金额计算基于家庭基本收入
CDB 每月随牛奶金CCTB（CCB)发放。
追溯部分，CRA会自动计算当年的以及前两年的金额并补发。如果是超过两年的部分，需要向CRA的Tax Centre发出书面的申请

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来自：CRA
说明：英文部分是官方文字，中文部分是谷歌翻译，如有出入，以英文为准。

What is the Canada child benefit?
The Canada child benefit (CCB) is a non‑taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age. The CCB may include an additional amount for the child disability benefit.
加拿大儿童福利是什么？
加拿大儿童福利金（CCB）是每月支付的非应税金额，用于帮助符合条件的家庭抚养18岁以下儿童。 CCB可能包括儿童残障福利的额外金额。

Are you eligible?
To get the CCB, you must meet all of the following conditions:
你有资格吗？
要获得CCB，您必须满足以下所有条件：

You must live with the child, and the child must be under 18 years of age.
You must be the person primarily responsible for the care and upbringing of the child.

Note
If a child does not live with you all the time, see Do you share custody of a child?.

You must be a resident of Canada for tax purposes. We consider you to be a resident of Canada when you establish sufficient residential ties in Canada. For more information, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.
You or your spouse or common-law partner must be any of the following:
a Canadian citizen
a permanent resident (as defined in the Immigration and Refugee Protection Act)
a protected person (as defined in the Immigration and Refugee Protection Act)
a temporary resident (as defined in the Immigration and Refugee Protection Act) who has lived in Canada throughout the previous 18 months, and who has a valid permit in the 19th month other than one that states "does not confer status" or "does not confer temporary resident status." If this is your situation, do not apply before the 19th month
an Indian within the meaning of the Indian Act
Note
We pay children’s special allowances for children under 18 years of age who are being maintained by a government department, agency, or institution. You cannot get the CCB for a child for any month in which children’s special allowances are payable for that child.

您必须是加拿大居民才能纳税。当您在加拿大建立足够的住宅联系时，我们认为您是加拿大居民。有关更多信息，请参阅所得税对开页S5-F1-C1，确定个人的居住状态。
您或您的配偶或同居伴侣必须是以下任何一种：
加拿大公民
永久居民（根据“移民和难民保护法”的定义）
受保护的人（根据“移民和难民保护法”的定义）
在过去的18个月中一直居住在加拿大的临时居民（根据“移民和难民保护法”的定义），并且在19个月内拥有有效许可证，但声明“不授予身份”或“不具有”赋予临时居民身份。“如果这是您的情况，请在19个月之前申请
印度法案意义上的印第安人
注意
我们为由政府部门，机构或机构维护的18岁以下儿童支付子女的特殊津贴。在孩子应支付子女特殊津贴的任何月份，您都无法获得孩子的CCB。

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Child disability benefit
来自CRA

Child disability benefit
The child disability benefit (CDB) is an additional monthly benefit included in the CCB to provide financial assistance to qualified families caring for children who have a severe and prolonged impairment in physical or mental functions. If you have a child under 18 years of age who is eligible for the DTC, you are eligible for the CDB.

儿童残疾福利
儿童残疾福利金（CDB）是建行中包含的额外月度福利金，用于为照顾身体或精神功能严重和长期受损儿童的合格家庭提供经济援助。如果您有18岁以下的孩子有资格参加DTC，您就有资格获得CDB。

A child is eligible for the DTC when we have approved Form T2201, Disability Tax Credit Certificate, for that child. For more information on the DTC, go to Disability tax credit. For more information on the CDB, go to Child disability benefit or call 1-800-387-1193.
当我们为该孩子批准表格T2201，残疾税收抵免证书时，孩子有资格参加DTC。有关DTC的更多信息，请转到残疾税收抵免。有关CDB的更多信息，请访问儿童残疾福利或致电1-800-387-1193。

The CDB provides up to $2,771 per year ($230.91 per month) for each child eligible for the DTC. The CDB starts being reduced when the adjusted family net income (AFNI) is more than $65,975. The reduction is calculated as follows:

CDB对每名符合DTC资格的儿童每年最多可获得2,771元（每月230.91元）。当调整后的家庭净收入（AFNI）超过65,975美元时，国开行开始减少。减少量计算如下

for families with one child eligible for the DTC, the reduction is 3.2% of the amount of AFNI over $65,975
for families with two or more children eligible for the DTC, the reduction is 5.7% of the amount of AFNI over $65,975
Note
If you have already applied for the CCB or previous federal child benefits (such as the Canada child tax benefit) for a child who is eligible for the DTC, the CDB will be calculated automatically for the current and the two previous CCB payment periods. Beyond these payment periods, you have to send a written request to your tax centre.

对于有一个孩子有资格参加DTC的家庭，减少额是AFNI超过65,975元的3.2％
对于有两个或两个以上有资格参加DTC的孩子的家庭，减少额是AFNI超过65,975元的5.7％
注意
如果您已经为有资格参加DTC的儿童申请CCB或以前的联邦儿童福利（例如加拿大儿童税收优惠），CDB将自动计算当前和之前两个CCB支付期。超过这些付款期限，您必须向您的税务中心发送书面请求。

When do we pay your benefit?
You are eligible to receive the CCB in the month following the month you become an eligible individual. For more information, see Are you eligible?

We generally pay your benefit on the 20th of each month. However, if your monthly amount is less than $20, we will make one lump-sum payment on July 20, 2018, to cover the entire payment period from July 2018 to June 2019.
If you do not receive your payment on the scheduled day, wait five working days before calling 1-800-387-1193.
You can view benefit payments in My Account or by using MyBenefits CRA mobile app.

我们什么时候支付你的福利？
您有资格在您成为合格个人的月份之后的一个月内收到建行。有关详细信息，请参阅您是否符合条件？

我们通常在每月20日支付您的福利。但是，如果您的月度金额低于20元，我们将在2018年7月20日支付一次性付款，以支付2018年7月至2019年6月的整个付款期。

如果您未在预定日期收到付款，请等待五个工作日，然后致电1-800-387-1193。

您可以在“我的帐户”中或使用MyBenefits CRA移动应用查看福利付款。

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When do we recalculate your benefit?
We will recalculate your benefit when one of the following situations applies and, if applicable, send you a CCB notice showing our revised calculation:

at the beginning of every payment period (every July) based on the tax returns that you and your spouse or common-law partner filed for the previous year
after any reassessment of either your or your spouse’s or common-law partner’s tax return that affects the amount of your benefit
after a change in your marital status
after a change in the number of eligible children in your care
after you tell us about changes to your situation that could affect your benefit. For more information, see When should you contact us?
我们什么时候重新计算您的福利？
当下列情况之一适用时，我们将重新计算您的福利，如果适用，我们会向您发送CCB通知，显示我们的修订计算：

根据您和您的配偶或普通法合伙人在上一年提交的纳税申报表，在每个付款期（每年7月）开始时
在重新评估您或您的配偶或同居伴侣的纳税申报表后，会影响您的福利金额
在你的婚姻状况发生变化后
在您的护理中符合条件的孩子数量发生变化之后
在您告诉我们您的情况变化可能会影响您的利益之后。有关更多信息，请参阅何时与我们联系？

What happens if you were overpaid?
If a recalculation shows that you received too much CCB, we will send you a notice with a remittance voucher to tell you of the amount due. We may keep all or a part of future CCB payments, income tax refunds, or goods and services tax/harmonized sales tax (GST/HST) credits until the amount you owe is repaid. This may also apply to the other federal, provincial, and territorial programs that we administer.
如果你多付了怎么办？
如果重新计算显示您收到的CCB太多，我们会向您发送一张包含汇款凭证的通知，告知您应付金额。我们可能保留全部或部分未来的建行支付，所得税退税或商品和服务税/统一销售税（GST / HST）信用额，直至您欠款的金额予以偿还。这也可能适用于我们管理的其他联邦，省和地区计划。