For taxpayers with a spouse or common-law partner, the UCCB income must be
reported by the spouse with the lower net income. This is done
automatically in our Tax
For a taxpayer who is a single parent at the end of the year,
starting with the 2010 tax year, there are 2 options:
report all the UCCB income in the taxpayer's own income
(line 117 of the tax return), or
report all the UCCB income in the income of a dependent
for whom the eligible dependent (line 305, aka equivalent to spouse) is
being claimed. If the eligible dependent amount is not being
claimed, all of the UCCB income can be reported in the income of a child
for whom the UCCB was received. In this case, the taxpayer will
report the UCCB amount on line 185, below and to the left of line 117 on
the tax return. Line 117 should remain blank.
The UCCB amount cannot be split between taxpayers.
UCCB income is not included in the calculation of:
the GST/HST credit
Canada Child Tax Benefits (CCTB)
any provincial territorial credits or benefits related
to the GST/HST credit or the CCTB
repayment of social benefits (line 235)
refundable medical expense supplement (line 452)
Working Income Tax Benefit (WITB) (line 453)
If a lump sum of UCCB was received in the tax year, part of
which applied to a previous year, the entire amount must be reported on the
tax return for the year in which it was received. However, if the total
relating to a previous year is $300 or more, Canada Revenue Agency (CRA) will
do a calculation determining the total tax payable if that amount was included
in the previous year income. If the revised total tax is less, they will
adjust the tax payable. This special calculation is done only if the
UCCB income is reported by the taxpayer, and not by the dependent.
The RC62 slip is the statement of Universal Child Care
Benefit that will show the total benefit paid in the year, in box 10, with a
breakdown showing the benefit related to each year. Box 12 shows any
repayments of previous years benefits.
If a UCCB amount that was included in income in a previous
year was repaid, the repayment amount can be deducted on line 213 of the tax
return. It must be deducted by the taxpayer who included the amount in
income in the previous year.