--- canonical_url: "https://csls.ca/research/the-impact-of-the-national-child-benefit-supplement-on-the-low-income-status-of-canadian-families-with-children-the-spsd-m-results/" title: "The Impact of the National Child Benefit Supplement on the Low Income Status of Canadian Families with Children: The SPSD/M Results" author: name: "CSLS" url: "https://csls.ca/author/cslc/" date_published: "2026-07-02T14:09:19+00:00" date_modified: "2026-07-02T14:09:19+00:00" post_type: "research" summary: "" post_tag: - "Canada" - "child poverty" - "family income" - "LICO" - "low income" - "National Child Benefit" - "poverty gap" - "poverty rate" - "single-parent families" - "social assistance" - "SPSD/M" - "two-parent families" country_focus: - "Canada" province_region: - "National" research_theme: - "Economic Well-Being" - "Fiscal Policy" featured_image: "https://csls.ca/wp-content/uploads/2026/07/old-reports_hero_banner_bg.webp" status: "publish" --- # The Impact of the National Child Benefit Supplement on the Low Income Status of Canadian Families with Children: The SPSD/M Results Canonical URL: https://csls.ca/research/the-impact-of-the-national-child-benefit-supplement-on-the-low-income-status-of-canadian-families-with-children-the-spsd-m-results/ # The Impact of the National Child Benefit Supplement on the Low Income Status of Canadian Families with Children: The SPSD/M Results [Download full PDF report](https://csls.ca/pdf/csls2002-01.pdf) Cite this report × Cite this report as: Centre for the Study of Living Standards. 2002. “The Impact of the National Child Benefit Supplement on the Low Income Status of Canadian Families with Children: The SPSD/M Results.” CSLS Research Report 2002-01. Ottawa. https://csls.ca/research/the-impact-of-the-national-child-benefit-supplement-on-the-low-income-status-of-canadian-families-with-children-the-spsd-m-results/ ## Author: - Centre for the Study of Living Standards (CSLS) Centre for the Study of Living Standards (CSLS) ## Report 2002-01 June 2002 59 pages ## Related research [Measuring the Appropriate Outcomes for Better Decision-Making: A Framework to Guide the Analysis of Health Policy Matthew Calver March 2016 | Report 2016-03 | 132 pages](https://csls.ca/research/measuring-the-appropriate-outcomes-for-better-decision-making-a-framework-to-guide-the-analysis-of-health-policy-2016-03/) [Living Standards Domain of the Canadian Index of Wellbeing Andrew Sharpe, Christopher Ross November 2011 | Report 2011-17 | 124 pages](https://csls.ca/research/living-standards-domain-of-the-canadian-index-of-wellbeing-2011-17/) [Productivity: Key to Economic Success Centre for the Study of Living Standards (CSLS) March 1998 | Report 1998-01 | 99 pages](https://csls.ca/research/productivity-key-to-economic-success/) [Apprenticeship in Canada: A Training System Under Siege? 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According to the after-tax LICO, now the most widely reported measure of low income or poverty, the national poverty rate for economic families with children – after the provincial clawback of the NCB supplement (NCBS) from social assistance recipients and the provincial re-investment in cash or income-support programs (excluding in-kind programs) are factored in – fell 4.6 per cent between 1996 and 1999 because of the introduction of the NCBS. The drop in the poverty gap was even greater: 8.7 per cent. Under the rules set to be in place by 2004, the decline in the after-tax LICO poverty rate is projected to be 11.8 per cent and that in the poverty gap 18.0 per cent relative to the rate and gap that would have prevailed in the pre-NCBS world. The improvement in the economic well-being of low-income families with children would be even larger if the impact of provincial in-kind programs financed by the NCBS through the social assistance clawback were included. Ce rapport présente les résultats de plusieurs simulations réalisées à l’aide de la Base de données et modèle de simulation de politiques sociales (BD/MSPS) des règles de la Prestation nationale pour enfants (PNE), isolant l’incidence de ces règles sur les taux et les écarts de faible revenu ou de pauvreté au Canada. Selon le SFR après impôt, désormais la mesure de faible revenu ou de pauvreté la plus largement utilisée, le taux de pauvreté national des familles économiques avec enfants — après prise en compte de la récupération provinciale du Supplément de la PNE (SPNE) auprès des bénéficiaires de l’aide sociale et du réinvestissement provincial dans des programmes de soutien du revenu en espèces (excluant les programmes en nature) — a reculé de 4,6 % entre 1996 et 1999 en raison de l’introduction du SPNE. La baisse de l’écart de pauvreté a été encore plus marquée : 8,7 %. Selon les règles devant être en vigueur d’ici 2004, le recul du taux de pauvreté selon le SFR après impôt est projeté à 11,8 % et celui de l’écart de pauvreté, à 18,0 %, par rapport au taux et à l’écart qui auraient prévalu en l’absence du SPNE. L’amélioration du bien-être économique des familles à faible revenu avec enfants serait encore plus importante si l’on tenait compte de l’incidence des programmes provinciaux en nature financés par le SPNE par l’entremise de la récupération de l’aide sociale. [Download full PDF report](https://csls.ca/pdf/csls2002-01.pdf)