Adjusted Family Net Income (AFNI) is the income figure Canada Revenue Agency uses to calculate income-tested federal benefits. It starts with family net income (line 23600 of the T1 return for both spouses combined), then makes specific adjustments related to the Universal Child Care Benefit (UCCB) and the Registered Disability Savings Plan (RDSP).
Calculation
AFNI = Family net income (combined) MINUS UCCB and RDSP income received PLUS UCCB and RDSP repayments. Lines 11700 (UCCB) and 12500 (RDSP) on each spouse’s T1 return are subtracted; lines 21300 (UCCB repayment) and 23200 (RDSP repayment) are added.
Benefits that use AFNI
- Canada Child Benefit (CCB): full benefit at AFNI under $37,487 in the 2024 income year used for July 2025 to June 2026 payments
- GST/HST credit (uses adjusted family net income with similar structure)
- Provincial child benefits and Climate Action Tax Credit programs
- Income-tested portions of Old Age Security and GIS
Why AFNI matters
AFNI is the lever for income-tested benefits. RRSP contributions reduce family net income and therefore reduce AFNI, increasing benefits like CCB. TFSA withdrawals do not affect AFNI. Strategic use of registered accounts can shift family income into ranges that maximize benefits.