I. CANADA CHILD BENEFIT (CCB) The Canada child benefit (CCB) is a tax-free monthly payment made to eligible families to help with the cost of raising children under 18 years of age. Who can apply? You must meet ALL of the following conditions: You live with a child who is under 18 years of age You are primarily responsible for the care and upbringing of the child You are a resident of Canada for tax purposes You or your spouse or common-law partner must be any of the followi