How will the CRA determine which parent is the primary caregiver?
The first determining factor is which parent receives the federal Canada Child Tax Benefit (CCTB) for the month in which the applicable OSTTB payment will be made. If the child is not registered for the CCTB, or neither parent is eligible for the CCTB, then the determining factor is which claimed the federal Child Tax Credit amount for the child on the previous year’s income tax return.
