The Income (IS) program may make adjustments when families are not receiving the full Federal Child Benefit amount (maximum NCBS) portion of the Canada Child Benefit.

The Canada Child Benefit, which includes a calculation for the full Federal Child Benefit (maximum NCBS), is not issued to 18 and 19 year old dependants who are part of an IS household and who are attending the regular K-12 school system. The LISA system automatically issues a Child Supplement Allowance (NCBS Replacement Benefit) of $164 per month for 18 and 19 year-old dependants who meet these criteria.

Need Code
1430 Maximum Core Essential

A Child Supplement Allowance (NCBS Replacement Benefit) is issued (either by repayment or not by repayment) if:

• The client is not receiving the full Federal Child Benefit amount (maximum NCBS) due to excess income during the previous taxation year.
• The client has not filed their Income Tax return.
  
  Note
  A Child Supplement Allowance (NCBS Replacement Benefit) is  normally only issued once for clients not filing their Income Tax returns on time.
  
• There has been a change in family size (dependant added, birth of a child, family breakdown or reconciliation).
• The client is deemed ineligible for the full Federal Child Benefit amount (maximum NCBS) due to immigration status.

A Child Supplement Allowance (NCBS Replacement Benefit) is not issued, for example, if:

• The client has not processed a change of address with Canada Revenue Agency (CRA).
• The client has a missing or misdirected Canada Child Benefit cheque.
• The child does not reside with the IS client on a full-time basis (Budget Status 2).
• The client refuses to file an Income Tax return or provide updated information to CRA.