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.
Two-parent family
If you had a spouse or common-law partner on December 31 of the year, UCCB (the amount shown in box 10 of the RC62 slip) must be reported on the tax return of the lower net income spouse. It is ported on line 117.
Single-parent family
If you were a single parent on December 31 of the year, you have the following two options to report the UCCB income:
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- Include all UCCB amounts in your own income on line 117, or
- Include all UCCB amounts in the income of the dependant for whom the amount for an eligible dependant (line 305 of Schedule 1) is being claimed. If there is no claim for an eligible dependant, include all UCCB amounts in the income of a child for whom you receive the UCCB. Enter the amounts on line 185. Do not enter the amount on line 117 so that the income will not be added into your total income.