n. — Administration
a national program that provides tax-free monthly payments to low- and moderate-income families with children under the age of 18.
Type: 1. Origin — The Canada Child Tax Benefit program replaced the Family Allowance program in 1992. The change was significant because the CCTB targets families with low or moderate incomes, rather than all families with children under 18 (see the second 1992 quotation and Canadian Encyclopedia reference). The latter function is today met by the Universal Child Care Benefit, which is universal, i.e. paid regardless of family income, but taxable.
See also OED-3, s.v. "child benefit" (C2).