How to Report a Shared Custody Change to the CRA for the Canada Child Benefit
Tell the CRA when a child starts, changes or ends a shared custody arrangement so Canada Child Benefit payments can be recalculated correctly.
CA Canada
Benefits & Support ~ 12 min read
15 FAQ
Updated 2026-09-03
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You must tell the Canada Revenue Agency as soon as a Canada Child Benefit custody arrangement changes. For CCB purposes, shared custody generally means the child lives with each caregiver about 40% to 60% of the time, and both caregivers should report the arrangement. You can report new shared custody through "Apply for child benefits" in your CRA account or by sending Form RC66. If you already receive full CCB for the child, you can also use "Modify shared custody," send the CRA a letter explaining the arrangement or contact the CRA. In shared custody, each eligible caregiver receives 50% of the CCB amount they would have received if the child lived with them full-time, calculated using that caregiver's own adjusted family net income.
What you need
- Determine whether the child's living arrangement meets the CRA definition of shared custody, generally 40% to 60% of the time with each caregiver.
- Each caregiver in a new shared custody arrangement must tell the CRA immediately.
- For a new shared custody arrangement, use Apply for child benefits in your CRA account or submit Form RC66, Canada Child Benefits Application.
- If you already receive full benefits for the child, you may instead use Modify shared custody in your CRA account, send a letter explaining the arrangement or contact the CRA.
- If the CRA asks you to prove the living arrangement, provide documents showing where the child lived and who was responsible for their care, such as school or daycare records, activity records or a complete signed court order, decree or separation agreement describing the custody and living arrangements.
- Continue filing an income tax and benefit return every year. If you have a spouse or common-law partner, they must also file annually for CCB payments to continue.
- If separation also changes your marital status for CRA purposes, report that change separately after you have been separated for more than 90 consecutive days because of a relationship breakdown.
Eligibility
This procedure applies when the living arrangement of a child for whom Canada Child Benefit eligibility may exist begins, ends or changes between caregivers. For CCB purposes, the CRA generally treats an arrangement as shared custody when the child lives with each caregiver from 40% to 60% of the time, or on an approximately equal basis at different addresses. If the child lives with you more than 60% of the time, the CRA generally considers you to have full custody for CCB purposes. If the child lives with you less than 40% of the time and mostly with another caregiver, you are generally not an eligible individual for the child. Each caregiver must otherwise meet the CCB eligibility requirements for the period concerned.
How to do it
- Work out the child's actual living arrangement. A 40% to 60% split generally qualifies as shared custody for CCB purposes.
- If shared custody is starting, each caregiver must immediately tell the CRA.
- If you are not already receiving benefits for the child, sign in to your CRA account and use "Apply for child benefits," or complete and send Form RC66, Canada Child Benefits Application.
- If you already receive full benefits for the child and the arrangement is changing to shared custody, use "Modify shared custody" in your CRA account, send the CRA a letter explaining the arrangement or contact the CRA.
- If the child is leaving your care entirely, use "End care of child" in your CRA account or contact the CRA. If shared custody ends because the child now lives with you full-time, use "Modify shared custody" or submit Form RC66.
- Provide supporting documents if the CRA requests them. Evidence can include school or daycare records showing the child's address and contact information, activity records or a complete signed court order, decree or separation agreement showing the living arrangements.
- If your marital status also changed because of a separation, report the marital-status change separately once you have been separated for more than 90 consecutive days due to a relationship breakdown, and do so by the end of the month following the month in which your CRA marital status changed.
- Check your CRA account and benefit notice after the change is processed. In shared custody, the CRA calculates each eligible caregiver's payment separately using their own adjusted family net income and pays each 50% of the amount they would receive with full custody.
- Continue filing your tax return every year, and ensure your spouse or common-law partner files as well if applicable, so CCB payments can continue and be recalculated correctly.
When do you need to report a custody change to the CRA?
You must tell the Canada Revenue Agency when the care or living arrangement for a child changes because custody affects who is eligible for the Canada Child Benefit and how much each caregiver receives.
The CRA specifically requires caregivers to report when they begin, end or change a shared custody arrangement. For a new shared custody arrangement, each caregiver must tell the CRA immediately.
This is different from making an initial CCB claim after a birth. If you have not yet applied for benefits for a child, see Helpydo's guide to applying for the Canada Child Benefit.
What counts as shared custody for the CCB?
The CRA generally considers you to have shared custody when the child lives with you and another caregiver at different addresses on a more or less equal basis.
The practical threshold is 40% to 60% of the child's time with each caregiver. Examples provided by the CRA include alternating one week with each caregiver or spending four days a week with one caregiver and three days with the other.
The CRA also recognizes that an individual month may not fit the percentage perfectly because of circumstances such as illness or summer vacation. Its published CCB guidance notes that the split may temporarily be 38% to 62% in a particular month.
More than 60% of the time with you
If the child lives with you more than 60% of the time, the CRA considers you to have full custody for CCB purposes. The CRA gives the example of a child who lives with one caregiver during the week and with the other caregiver every second weekend.
Less than 40% of the time with you
If the child lives with you less than 40% of the time and mostly with another caregiver, the CRA generally does not consider you an eligible individual for the CCB for that child. Every-second-weekend care is one example given by the CRA.
How do you report a new shared custody arrangement?
When shared custody begins, both caregivers must immediately notify the CRA. Each caregiver can do this in one of two primary ways:
- use Apply for child benefits in their CRA account; or
- complete and send Form RC66, Canada Child Benefits Application.
The online route is a complete electronic way to report the arrangement and apply for the CCB where needed, so you do not have to use a paper RC66 if the online service is available to you.
If you already receive full benefits for the child
If you are already eligible and receiving full benefits for the child, the CRA provides additional options when the arrangement changes to shared custody. You can:
- use Modify shared custody in your CRA account;
- send the CRA a letter explaining the shared custody arrangement; or
- contact the CRA's CCB service.
The CRA's CCB telephone number is 1-800-387-1193. Residents of Yukon, the Northwest Territories and Nunavut can use 1-866-426-1527.
How does shared custody change your CCB payment?
If the CRA considers the arrangement to be shared custody, each eligible caregiver receives 50% of what they would have received if the child lived with them full-time.
The calculation is made separately for each caregiver using that person's own adjusted family net income. The CRA does not divide the benefit according to the exact number of days within the 40% to 60% range. For example, it will not pay one caregiver 60% and the other 40% of a single calculated benefit.
It also will not give the entire amount to one caregiver merely because the other caregiver chooses not to apply when the CRA considers the situation shared custody.
What if only one parent has been receiving the full CCB?
If you received 100% of the payment even though the child was actually in a shared custody arrangement, there can be a retroactive adjustment if the other caregiver later applies.
The CRA specifically warns that a person who received the full payment because the other shared-custody parent did not apply may have to repay 50% of benefits received retroactively if the other parent subsequently applies and qualifies.
Reporting a change promptly helps reduce the risk of an avoidable overpayment.
What documents can prove a shared custody arrangement?
You do not need to invent a special custody document solely for the CCB. If the CRA requests evidence, it accepts documents that help establish where the child lived and who was responsible for the child's care during the period being reviewed.
Examples in the CRA's current supporting-document guidance include:
- a letter from a daycare or school authority showing the child's home address and contact information on file;
- a signed and certified school registration, enrolment, information or emergency contact document;
- a school-board or educational-authority letter for a home-schooled child showing the child's home address and contact information;
- a report card showing the child's home address and contact information;
- a registration form or receipt for an activity or club attended by the child during the relevant period; and
- a complete and signed court order, decree or separation agreement that identifies the type of custody arrangement and clearly describes the child's living arrangements.
The CRA may ask for several pieces of evidence depending on the type and period of the application or review. When applying for a period that began more than 11 months earlier, additional documentation requirements apply.
What do you do when shared custody ends?
The correct action depends on where the child is now living.
The child is no longer in your care
If the child is no longer in your care, use End care of child in your CRA account or contact the CRA. The CRA says you must report when a child is no longer in your care so that overpayments can be avoided.
Your entitlement to benefit payments for the child generally stops in the month after the child is no longer in your care.
The child now lives with you full-time
If shared custody ends because the child now lives with you full-time, use Modify shared custody in your CRA account or send a completed Form RC66 to the CRA.
The CRA will determine the benefit entitlement based on the new information.
What if the custody change is only temporary?
Custody can change temporarily, such as when a child normally lives with one caregiver but stays with another caregiver for a summer period.
The CRA says the caregiver who has custody on a temporary basis may apply for CCB payments for the period when the child is living with them. When the child returns to the other caregiver, that caregiver must reapply to restart payments for the child.
Do not assume that a temporary arrangement should be reported as a permanent shared custody change if the facts do not support that classification.
Do you also have to report your separation to the CRA?
Possibly. A custody update and a marital-status update are separate changes. Reporting one does not necessarily update the other.
For CRA purposes, do not report a separation caused by a relationship breakdown until you have been separated for more than 90 consecutive days. Once your marital status has changed for CRA purposes, you must notify the CRA by the end of the month following the month of the change.
A change in marital status can also change your CCB because benefits are based on adjusted family net income. The CRA recalculates affected benefits after receiving the updated marital-status information.
How long does a shared custody CCB change take?
The CRA does not currently publish a separate fixed processing time specifically for a Modify shared custody transaction.
If the custody change requires a new Canada Child Benefit application, the CRA's 2026-2027 service standards are:
- within 8 weeks for a digital CCB application; and
- within 11 weeks for a paper CCB application.
The CRA targets meeting those standards 95% of the time. These are service standards, not guaranteed completion dates. Current targeted processing times can differ, and missing information or a request for supporting documents can extend processing.
You can use the progress tracker in your CRA account for an application and check the CRA's current processing-time service for a current estimate.
What happens to your payments after the CRA updates custody?
The CRA recalculates your eligibility and payment using the information on file. You can review changes in your benefit notice through your CRA account.
If the recalculation shows that you were entitled to amounts that were not paid, the CRA says eligible retroactive amounts will be paid with a scheduled payment after the recalculation.
If the recalculation shows that you received too much, the CRA can issue an overpayment notice. The CRA may apply future CCB payments, tax refunds or certain other benefit and credit payments against an outstanding balance.
Do both caregivers still need to file tax returns?
Yes. To continue receiving the Canada Child Benefit, you must file your income tax and benefit return every year, even if you had no income or your income was tax exempt.
If you have a spouse or common-law partner, they must also file their return every year. The CRA recalculates CCB payments each July using the previous year's adjusted family net income.
For example, payments from July 2026 through June 2027 are based on 2025 adjusted family net income.
Common shared custody reporting mistakes to avoid
- Using the family-law label in a separation agreement without checking the child's actual living arrangement against the CRA's 40% to 60% shared-custody test.
- Assuming one caregiver can continue receiving 100% of the CCB simply because the other caregiver does not apply.
- Failing to tell the CRA immediately when shared custody begins.
- Reporting a custody change but forgetting to report a separate marital-status change when required.
- Reporting a separation to the CRA before the required 90 consecutive days have passed.
- Failing to report that the child has stopped living with you, which can create an overpayment.
- Assuming the CRA will divide a shared-custody payment 60/40 or according to another negotiated percentage. The CRA uses a 50% calculation for each eligible shared-custody caregiver.
- Ignoring CRA requests for documents that verify where the child lived and who was responsible for their care.
- Failing to file annual tax returns, which can cause CCB payments to stop.
Frequently asked questions
What percentage of time counts as shared custody for the Canada Child Benefit?
The CRA generally considers an arrangement shared custody when the child lives with each caregiver from 40% to 60% of the time, or on an approximately equal basis at different addresses.
Do both parents have to tell the CRA when shared custody starts?
Yes. The CRA says each caregiver must immediately report a new shared custody arrangement.
How do I change CCB from full custody to shared custody online?
If you already receive full benefits for the child, you can use "Modify shared custody" in your CRA account. A person who needs to apply for benefits can use "Apply for child benefits."
Can I report shared custody to the CRA using Form RC66?
Yes. Form RC66, Canada Child Benefits Application, is an official paper route for reporting a new shared custody arrangement and applying for benefits.
How is the Canada Child Benefit split between parents with shared custody?
Each eligible caregiver receives 50% of the amount they would have received if the child lived with them full-time. Each caregiver's amount is calculated using their own adjusted family net income.
Can parents agree that one parent will receive 100% of the CCB in shared custody?
Not if the CRA determines that the arrangement is shared custody. The CRA states that it will not give the full amount to one caregiver or split the benefit using another percentage.
What happens if the other parent applies for shared custody CCB later?
If you previously received 100% of the benefit during a period the CRA determines was shared custody, you may have to repay 50% retroactively when the other eligible caregiver applies.
What proof can the CRA ask for in a shared custody case?
The CRA may request evidence such as school or daycare records, activity records or a complete signed court order, decree or separation agreement showing the child's living arrangement and care.
Is a court order required to prove shared custody for CCB?
Not necessarily. A court order or separation agreement is one type of evidence the CRA accepts, but its supporting-document guidance also lists school, daycare and activity records and other documents showing where the child lived.
What if my child lives with me more than 60% of the time?
For CCB purposes, the CRA generally considers you to have full custody when the child lives with you more than 60% of the time.
Can I receive CCB if my child lives with me less than 40% of the time?
If the child lives with you less than 40% of the time and mostly with another caregiver, the CRA generally does not consider you eligible for the CCB for that child.
How do I tell the CRA that shared custody has ended?
If the child is no longer in your care, use "End care of child" in your CRA account or contact the CRA. If the child now lives with you full-time, use "Modify shared custody" or submit Form RC66.
Do I report my separation at the same time as the custody change?
Custody and marital status are separate CRA updates. For a relationship breakdown, do not report yourself as separated for CRA purposes until you have been separated for more than 90 consecutive days.
How long does the CRA take to process a shared custody change?
The CRA does not publish a separate fixed processing time for the "Modify shared custody" function. When a new CCB application is required, its 2026-2027 service standards are 8 weeks for digital applications and 11 weeks for paper applications.
Does shared custody affect provincial child benefits too?
It can. The CRA administers the CCB together with various related provincial and territorial benefit programs, so a custody update may affect other payments the CRA calculates for you.
Official sources
Canada Revenue Agency - Canada Child Benefit: Keep getting your paymentsCanada Revenue Agency - Canada Child Benefit: Who can applyCanada Revenue Agency - Canada Child Benefit: How much you can getCanada Revenue Agency - Canada Child Benefit: How to applyCanada Revenue Agency - Canada Child Benefit guide T4114Canada Revenue Agency - Supporting documents for child and family benefitsCanada Revenue Agency - Form RC66 Canada Child Benefits ApplicationCanada Revenue Agency - Change your marital statusCanada Revenue Agency - Service Standards 2026-2027Canada Revenue Agency - Check CRA processing timesCanada Revenue Agency - Canada Child Benefit contact informationRelated procedures
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