Child Rearing Provision

Written by Johnny Kwong, CPA on Mar. 1, 2017

If you left the work force or reduced your working hours to be the primary caregiver for your children, it will likely be to your benefit to apply for the CPP child rearing provision when applying for CPP benefits.

To apply for the CPP child rearing provision you would complete section 11A in the application form for the CPP retirement pension (ISP1000). This provision will ensure that you receive the highest possible CPP payment.  It does so by removing the child rearing period from the contributory period when calculating your CPP benefit amount.

To be eligible, the following conditions must be met:

  • Your children must have been born after December 31, 1958.
  • You must have had a reduction in earnings (i.e. Due to reduced hours, leaving the workforce, or taking on a lower paying job) to care for your children who were under the age of seven.
  • You or your spouse were eligible to receive Family Allowance payments or the Canada Child Tax Benefit during that period of time.

If you meet the conditions above, you will be required to provide the following information as proof:

  • the child’s name, date of birth and Social Insurance Number or
  • the child’s birth certificate (the original or a certified true copy)

 The child rearing provision improves your CPP benefits by removing the child rearing period from the contributory period

Note that you can still request this provision even if you are already receiving CPP benefits by completing the child rearing provision form (ISP1640).

If you would like more information or have any questions, feel free to contact us at 780.466.6204, or click here to send us an email.

Thanks to Johnny Kwong of KWB Chartered Accountants for providing this content.

Johnny Kwong, CPA

Johnny Kwong, CPA


Johnny received his Bachelor of Commerce Degree in 2011 from Athabasca University. In April of 2013, he joined the KWB team, initiated his articling hours, and began pursuing a CPA designation. Despite each CPA PEP module becoming increasingly arduous, there was a light at the end of the tunnel. In May of 2016, Johnny was successful in writing the Common Final Exam. Six months later, in December 2016, Johnny was admitted as a CPA member. He is currently continuing his professional development as a Senior Staff Accountant at KWB.

On a personal note, Johnny became a father in January 2016 to a beautiful baby girl. He and his wife are enjoying every new experience that comes with becoming a parent, especially the monumental steps that their little girl is taking to becoming a unique individual…oh, and the lack of sleep. Johnny also enjoys watching movies, going for long walks and attempting to find a spare moment for a date night with his wife – which have been few and far between, despite KWB’s best efforts.

Johnny's Contact Information

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