the structure of the benefit is progressive and consequently almost universal in the sense that while first designed to combat poverty it also aims to support middleclass families indexing the ccb for the benefit year will provide an additional billion in support to canadian families over the to period as an example of the benefit of this proposed change for the benefit year for a single parent with of income and two children one under the age of and one aged to the accelerated indexation of the ccb will contribute more towards the increasing costs of raising his or her children department of finance poi