4. Can I get the Canada Child Tax Benefit?
To get the CCTB, you must meet all the following conditions:
you must live with the child, and the child must be under the age of 18;
you must be the person who is primarily responsible for the care and upbringing of the child;
This means you are responsible for such things as supervising the child's daily activities and needs, making sure the child's medical needs are met, and arranging for child care when necessary. If there is a female parent who lives with the child, we usually consider her to be this person. However, it could be the father, a grandparent, or a guardian.
you must be a resident of Canada; and
you or your spouse or common-law partner must be a Canadian citizen, a permanent resident, a protected person, or a temporary resident who has lived in Canada for the previous 18 months.
http://www.cra-arc.gc.ca/bnfts/cctb/fq_qlfyng-eng.html#q4
按这个规定,税务居民和小孩居住在国外当然可以领CCTB, 注意税务局所有的Resident的概念都是关于是否为税务居民的,和物理居住没有必然联系. 如果父母不出国, 小孩寄养在国外,那就不能领了.
我记得以前有一个帖子讨论短登后回去能不能领牛奶金的问题,分析得很透彻,有兴趣的可以翻出来看看。如果长登后只是出国度假,牛奶金是绝对可以领的。