Canada Child Benefit Denied for Grandparent: How to File an Objection
A Denial Is Not the End
When the CRA denies a grandparent's Canada Child Benefit application, the denial letter (called a Notice of Determination) feels final. It isn't. You have a statutory right to object, and the appeals process exists precisely for situations where the CRA's initial assessment missed something — which happens regularly in kinship care cases where the paperwork doesn't follow a standard parent-child pattern.
The denial usually arrives because the CRA wasn't satisfied with the evidence of primary responsibility, or because there's a conflicting claim from the biological parent that the CRA resolved in the parent's favour.
The 90-Day Deadline
From the date printed on your Notice of Determination, you have 90 days to file a formal objection using Form T400A (Objection — Income Tax Act). A phone call does not preserve the deadline. If you miss it, apply for an extension as soon as possible; the CRA must receive the request within one year after the objection deadline.
Calling the CRA helpline to complain does not preserve your deadline. Only a filed T400A does. Mark the date the moment your denial letter arrives.
How to File Form T400A
Get Form T400A on Canada.ca or call 1-800-959-8281 to request it. File online through CRA My Account's "Register my formal dispute" service, or mail or fax Form T400A or a signed letter stating your facts and reasons to the Chief of Appeals at the Appeals Intake Centre. If you missed the 90-day deadline, request an extension through My Account or in writing and explain why you could not file on time.
On the form, explain clearly why you disagree with the CRA's decision. Focus on facts, not emotion. State the date the child moved into your home, list the evidence you've gathered, and explain any circumstances the CRA may not have considered — for example, if the biological parent was incarcerated, hospitalized, or had abandoned the child.
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What Happens After You File
Your objection goes to the CRA's Appeals Branch, which is separate from the department that denied you. An independent Appeals Officer reviews your objection and evidence, including any new information you submit with your T400A.
If the Appeals Branch rules in your favour, the CRA can grant the CCB for the eligible months established by your care-start date.
The CRA's processing target for an objection depends on its complexity, whether your submission includes supporting documents, and whether you filed online or on paper. Check the CRA's current processing-time tool for the target that applies to your case. If you gather new school records, medical documentation, or a social worker's letter while your objection is active, follow the CRA's instructions for submitting additional evidence.
If the Appeals Branch Still Says No
If the CRA Appeals Branch upholds the denial, you may appeal to the Tax Court of Canada within 90 days of the date the CRA sends its decision. Under the informal procedure, you generally do not need a lawyer or pay a filing fee if the disputed federal tax and penalties are $25,000 or less per assessment. The Court's decision is binding on the CRA.
Strengthening Your Objection
The most common reason grandparent CCB claims are denied is insufficient third-party evidence of primary care. Before filing your T400A, assemble the strongest evidence package you can:
- An updated letter from the child's school confirming enrollment at your address
- Medical records showing you as the responsible adult
- A letter from a social worker, band council member, or community health worker
- Daycare registration or after-school program records
- If available, a court order or written agreement about the child's living arrangement
If the denial happened because the biological parent disputed your claim, include a timeline showing when the child physically moved into your home and any communications you have documenting the arrangement.
Our complete kinship guide covers the objection process in detail, including a response template for Form T400A and a tracking worksheet for managing your appeal timeline.
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