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If you receive a lump-sum payment for the universal child care benefit (UCCB), parts of which were for a previous year, you must report the full amount on your tax return.
Unlike Canada child tax benefit (CCTB), universal child care benefit (UCCB) is a taxable income. UCCB has to be included in your taxable income for calculation of your income tax payable.
Adjusted family net income for Canada child benefit is your family net income minus any universal child care benefit (UCCB) and registered disability savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid.
The following lists the approximate income level where you no longer receive the Canada child tax benefit (CCTB) for tax year (base year) 2009 to 2011. The income here means adjusted family net income.
The following lists the approximate income level where you no longer receive the Canada child tax benefit (CCTB). The income here means adjusted family net income.
The Canada child tax benefit (CCTB) is a non-taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age.
The amount national child benefit supplement (NCBS) for July 2014 to June 2015 are:
The amounts of national child benefit supplement (NCBS) for July 2013 to June 2014 are:
The amounts of national child benefit supplement (NCBS) for June 2012 to July 2013 are:
The national child benefit supplement (NCBS) is included in the Canada child tax benefit (CCTB) and paid monthly to low-income families with children under 18 years of age.