Consent to Share Information for the Affordable Child Care Benefit
Consent to share your Canada Revenue Agency (CRA) income records is required to qualify for the Affordable Child Care Benefit (ACCB). This income information is verified at each assessment when there is a change that may affect your eligibility.
Information from lines 150 and 145 of a parent or guardian's most recently available CRA Notice of Assessment of two previous years is used.
Each spouse needs to share their income information if there are two parents or guardians in your family.
A spouse is someone of the same or opposite gender who has one of the following types of relationships with you:
- They are married to you
- They are living with you in a marriage-like relationship
- They have been living with you for at least the previous three consecutive months, or nine of the previous 12 months and has a relationship with you that demonstrates financial dependence or interdependence consistent with a marriage-like relationship
You still need to provide CRA consent to confirm your income even if you have not reported any for the past two years (unless your family's situation is exempt from income testing).
Families may be exempt from income testing if they are caring for someone else’s child under a Ministry of Children and Family Development placement.
If you haven’t filed your taxes for the last two years with the CRA, complete an Income Declaration Form for the previous calendar year. Include the income amount that would be the equivalent of CRA line 150 minus line 145.
Use the Income Declaration Form to report if your income has decreased since the previous year. Provide an estimate of your income for the 12 months after the change. You will need to resubmit the form every time your income changes.
Each time the form is completed, your estimated income is reviewed and, if necessary, your funding amount will be adjusted for the month after your change in income. The estimated income amount will continue to be used until it becomes higher than your income reported to CRA (or reported as part of the alternate proof of income).
If you or your spouse wish to revoke CRA consent, you will each need to fill out the Revoke CRA Consent form.
If you or your spouse revokes consent, you are no longer eligible to receive the Affordable Child Care Benefit. However, if you are the applicant and your spouse is removed from your case because they no longer meet the definition of a spouse, their revocation will not affect your ACCB case.
If you are reapplying for the benefit after your case is closed, you will need to provide CRA consent again.