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CDB is a tax-free benefit for families who care for a child (under 18) with a severe and prolonged impairment in physical or mental functions. To be eligible, a child must qualify for the disability amount (Form T2201, Disability Tax Credit Certificate). CDB is paid monthly to Canada Child Tax Benefit (CCTB) eligible individuals and as a supplement to the Children's Special Allowances (CSA).
Additional information and application forms are available on the Canada Revenue Agency Web site at http://www.cra-arc.gc.ca/bnfts/dsblty-eng.html.
For more information on the disability amount, see Disability Tax Credit and Cystic Fibrosis - For people with Cystic Fibrosis and Caregivers] or visit the Persons with Disabilities section of the Canada Revenue Agency Web site.
Reviewed/updated: 2009-09-15
