What’s in this article?
The Children’s Special Allowance (CSA) is a program administered by the Canada Revenue Agency (CRA). The program provides tax-free monthly payments to federal and provincial agencies and institutions (e.g. children’s aid societies) who care for children. In some instances, payments through the CSA program may be made directly to private Canadian citizens (e.g. foster parents).
In order to qualify for CSA payments, the child being cared for must be:
- under the age of 18
- physically residing in Canada
- dependant on care, education, training, and advancement from an agency
If you are a foster parent, an agency may request that the CSA payments be made directly to you on Form RC64. You do not need to do anything to apply for or receive the payments.
Canada Revenue Agency (CRA) says….
The monthly CSA payment is equal to the maximum CCTB payment plus the National Child Benefit Supplement (NCBS) plus the Disability Benefit (CDB) plus the Universal Child Care Benefit (UCCB).
Payments of the Canada Child Tax Benefit (CCTB), Universal Child Care Benefit (UCCB) and/or the child component of the GST/HST credit for a child automatically cease on receipt of an application for CSA for the child. Therefore, the agency should apply for or cancel the Children’s Special Allowance (CSA) on a timely basis after the child starts or ceases to be maintained by the agency.
- Children’s Special Allowances (CSA) Fact Sheet (CRA website)
- Children’s Special Allowances (CRA website)
- Children’s Special Allowances calculation sheet (CRA website)
- RC64 : Children’s Special Allowances (CRA website)