Canada Child Benefit When You Move to the U.S.
When eligibility ends, notifying the CRA, the overpayment trap, and the U.S. credit that may replace it
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
The Canada child benefit is paid only to Canadian residents. When a family moves to the United States, eligibility ends the month after departure and the CRA must be told; later payments are overpayments it will recover. In the United States, the child tax credit may replace it for children with Social Security numbers.
On this page
When it stops
| Situation | Eligibility |
|---|---|
| Whole family emigrates | Stops from the month after the month of departure — CCB eligibility is tested at the start of each month |
| One parent stays a Canadian resident with the child | That parent may remain eligible; the non-resident spouse's world income counts in family net income and is reported each year on Form CTB9 |
| Family leaves temporarily, keeping Canadian residency | Remains eligible if still a resident (the NR73 guide's ties) |
| A deemed resident of Canada (government employee abroad) | Remains eligible if otherwise qualified — the CRA keeps paying during the absence as long as returns are filed each year |
Notifying the CRA
Tell the CRA the date you leave — its CCB guide says to call 1-800-387-1193 to report that you (or your spouse) are no longer a resident of Canada, and a new address can be updated in My Account (and Retraite Québec for Quebec's family allowance — the Quebec guide); the final Canadian return also records the departure date. Payments continuing after departure must be repaid — the CRA recovers them from refunds or by collection.
The U.S. replacement
A U.S. resident with a qualifying child may claim the child tax credit — US$2,200 per child for 2026, up to US$1,700 of it refundable (Rev. Proc. 2025-32; indexed under P.L. 119-21). The child must be under 17, meet the relationship and residency tests, and have a Social Security number valid for employment (an ITIN doesn't qualify), and the parent — or at least one spouse on a joint return — must also have a valid SSN. Dependents without a qualifying SSN may qualify for the US$500 credit for other dependents.
Other Canadian benefits that end
The Canada Groceries and Essentials Benefit (the GST/HST credit, renamed in July 2026), provincial benefits, and the Canada Workers Benefit end with residency. An RESP can't accept new contributions for a beneficiary who isn't resident in Canada, so the Canada Education Savings Grant stops, and the Canada Learning Bond also requires the child to be a resident of Canada.
Frequently asked questions
Do I keep the Canada child benefit if I move to the U.S.?
No — it ends the month after you stop being a Canadian resident.
What if I don't tell the CRA?
Payments after your departure are overpayments the CRA will recover.
Is there a U.S. equivalent?
The child tax credit, for children with Social Security numbers.
What if my spouse stays in Canada with the kids?
The parent who remains a Canadian resident with the children may stay eligible.
Official sources
The CRA explains: “You must be a resident of Canada for tax purposes. You are considered a resident of Canada when you establish sufficient residential ties in Canada.” — Canada Revenue Agency, Canada Child Benefit, https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk and Canadian Tax Desk handle family move planning — Canadian benefit wind-down, CRA notifications, and U.S. child tax credit eligibility. See pricing or book a call.
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U.S. and Canadian filings prepared together by our U.S. and Canadian Tax Desks.
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