People who have tried the internal claims and appeals process with WCB and are still not satisfied with the outcome can appeal within 30 days of that decision being issued

Open to all

Must meet all of the following conditions:

-Live with the child, and the child must be under 18 years of age
-Be primarily responsible for the care and upbringing of the child
-Be a resident of Canada for tax purposes

You or your spouse or common-law partner must be:
-A Canadian citizen
-A permanent resident
-A protected person
-A temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month
-An Indian within the meaning of the Indian Act

The child-rearing provision may apply to you if:
-You have children born after December 31, 1958
-Your earnings were lower because you either stopped working, worked fewer hours or took a lesser paying job to be the primary caregiver of a dependent child under the age of 7
-You or your spouse or common-law partner received Family Allowance payments or were eligible for the Canada Child Tax Benefit (even if you did not receive the benefit)
-Either spouse or common-law partner can request the child-rearing provision, but it cannot be used by both parents for the same period of child-rearing

The child-rearing provision may apply to you if:
-You have children born after December 31, 1958
-Your earnings were lower because you either stopped working, worked fewer hours or took a lesser paying job to be the primary caregiver of a dependent child under the age of 7
-You or your spouse or common-law partner received Family Allowance payments or were eligible for the Canada Child Tax Benefit (even if you did not receive the benefit)
-Either spouse or common-law partner can request the child-rearing provision, but it cannot be used by both parents for the same period of child-rearing

The child-rearing provision may apply to you if:
-You have children born after December 31, 1958
-Your earnings were lower because you either stopped working, worked fewer hours or took a lesser paying job to be the primary caregiver of a dependent child under the age of 7
-You or your spouse or common-law partner received Family Allowance payments or were eligible for the Canada Child Tax Benefit (even if you did not receive the benefit)
-Either spouse or common-law partner can request the child-rearing provision, but it cannot be used by both parents for the same period of child-rearing

The child-rearing provision may apply to you if:
-You have children born after December 31, 1958
-Your earnings were lower because you either stopped working, worked fewer hours or took a lesser paying job to be the primary caregiver of a dependent child under the age of 7
-You or your spouse or common-law partner received Family Allowance payments or were eligible for the Canada Child Tax Benefit (even if you did not receive the benefit)
-Either spouse or common-law partner can request the child-rearing provision, but it cannot be used by both parents for the same period of child-rearing

The child-rearing provision may apply to you if:
-You have children born after December 31, 1958
-Your earnings were lower because you either stopped working, worked fewer hours or took a lesser paying job to be the primary caregiver of a dependent child under the age of 7
-You or your spouse or common-law partner received Family Allowance payments or were eligible for the Canada Child Tax Benefit (even if you did not receive the benefit)
-Either spouse or common-law partner can request the child-rearing provision, but it cannot be used by both parents for the same period of child-rearing

The child-rearing provision may apply to you if:
-You have children born after December 31, 1958
-Your earnings were lower because you either stopped working, worked fewer hours or took a lesser paying job to be the primary caregiver of a dependent child under the age of 7
-You or your spouse or common-law partner received Family Allowance payments or were eligible for the Canada Child Tax Benefit (even if you did not receive the benefit)
-Either spouse or common-law partner can request the child-rearing provision, but it cannot be used by both parents for the same period of child-rearing

To be eligible the child must be:
-Under age 18 or under age 25 and in full-time attendance at a recognized school or university
-The natural child of the contributor
-A child adopted legally or in fact by the contributor while under the age of 21 years
-A child legally or in fact in the custody and control of the contributor while under the age of 21 years

A child may be eligible if the parent or guardian:
-Is receiving a CPP disability benefit (either the disability pension or the post-retirement disability benefit)
-Has died and met the CPP contributory requirements for a CPP death benefit