Grant and contribution program
(S) Children's Special Allowance payments (Children's Special Allowance Act)
Canada Revenue Agency (Adm. Activities) · Children and families
Headline figures
Fiscal year 2024–25
$430M
Up $39.9M from $390M in 2023–24.
$14.35per tax filer$10.45per person
Per tax filer uses 29,965,100 tax filers (2023, the latest count published); per person uses a population of 41,162,593 (2024). An allocation of cost, not a tax bill.
Largest recipients
The largest named recipients of payments reported under this program in 2024–25. Location is the recipient's address, which is not always where the money is spent. Recipient payments can differ slightly from the program total above because the Public Accounts report them separately.
| Recipient | Location | Paid | Per tax filer |
|---|---|---|---|
| Province of Quebec | Quebec, Quebec | $144M | $4.79 |
| Province of Manitoba | Winnipeg, Manitoba | $67.9M | $2.27 |
| Province of British Columbia | Victoria, British Columbia | $52.8M | $1.76 |
| Province of Ontario | Toronto, Ontario | $51.4M | $1.72 |
| Province of Saskatchewan | Regina, Saskatchewan | $47.9M | $1.60 |
| Province of Alberta | Edmonton, Alberta | $41.5M | $1.39 |
| Province of New Brunswick | Fredericton, New Brunswick | $9.5M | $0.32 |
| Province of Newfoundland and Labrador | St John's, Newfoundland and Labrador | $7.3M | $0.24 |
| Province of Nova Scotia | Halifax, Nova Scotia | $5.2M | $0.17 |
| Nunavut Territory | Iqaluit, Nunavut | $1.0M | $0.03 |
Source and basis
- Detailed information on Transfer Payments, as per the Public Accounts of Canada, retrieved 2026-11-03. Open Government Licence - Canada.
- Recipients: Detailed information on Transfer Payments, as per the Public Accounts of Canada.
- Net expenditures of this transfer payment program in the Public Accounts. It overlaps with program spending, so do not add the two.