Universal Child Care Benefit (UCCB)

The UCCB is administered under the Canada Child Tax Benefit (CCTB) program and is paid to all families with eligible children, regardless of the family’s income level. Families are entitled to a benefit of $160 per month ($100 per month prior to the 2015 taxation year) for each child under six years of age. Effective for the 2015 taxation year, a new benefit of $60 per month applies for each child between the ages of six and 17. The increase in monthly payments for children under six and the new benefit for children ages 6 to 17 began to be reflected with the July 2015 payment to recipients. The July 2015 payment included up to six months of benefits to cover the increased and/or new amounts.

Although the UCCB is taxable in the hands of the spouse or common-law partner with the lower income, amounts received won’t be taken into account for the purpose of calculating income-tested tax benefits.

Single parents have the option of including the total UCCB amount in the income of the child for whom the UCCB is paid.

Tax tip: If you have a child under the age of 18 and you have never received for the CCTB or UCCB before for some of your eligible children, or if you have received it before for all of your eligible children but your personal information has changed since then, you’ll need to complete an application form to receive this benefit. Additional information is available from the CRA’s Web site at http://www.cra-arc.gc.ca/bnfts/cctb/fq_qlfyng-eng.html