Who is primarily responsible for the care of the child
The person who is primarily responsible for the care and upbringing of the child should apply for the CCB. That person is responsible for things such as:
supervising the child's daily activities and needs
making sure the child's medical needs are met
arranging for child care when necessary
When there is a female parent who lives with the child
When two individuals who are spouses or common-law partners reside in the same home as the child, the female parent is presumed to be primarily responsible for the care and upbringing of all the children in the home. She should be the one applying for the CCB. The female presumption is a legislative requirement and only one payment per household can be issued under the Income Tax Act. No matter which parent receives the CCB, the amount will be the same.
However, if the other parent is primarily responsible, they should apply and attach a signed letter from the female parent stating that they are primarily responsible for the care and upbringing of all the children in the home.
If the child resides with same-sex parents, only one parent should apply for all the children in the home.