Enhanced Universal Child Care Benefit

Notice to the reader

This measure has received Royal Assent.

 

What is the Universal Child Care Benefit (UCCB)?

The UCCB is a benefit paid to eligible families for children under the age of 6 years. An amount of $100 is paid per month for each eligible child.

The October 30, 2014 announcement included a proposal to replace the Child Tax Credit for 2015 and subsequent taxation years with the enhanced Universal Child Care Benefit.

How is the UCCB being enhanced for my child under the age of 6 years?

The October 30, 2014 announcement included a proposal to increase the monthly UCCB benefit by $60, from $100 to $160 for each eligible child under the age of 6 years effective January 2015

How is the UCCB benefit being further enhanced?

The October 30 announcement also included a proposal for a monthly UCCB benefit of $60 for an eligible child who is at least the age of 6 until the child reaches the age of 18 effective January 2015.

Do I have to apply to receive the increased UCCB?

If you are currently receiving the UCCB or the Canada Child Tax Benefit (CCTB) in respect of your child, you do not have to apply for the increased UCCB. The increase will be applied automatically.

I currently do not receive the UCCB or the CCTB for my child. How do I apply to receive the increased UCCB?

You can apply online by using “Apply for child benefits” through the CRA’s My Account or complete Form RC66, Canada Child Benefits Application, and send it to your tax centre with any required documentation identified on the form.

While I currently do not receive the UCCB or the CCTB for my child, I previously applied in the past for these benefits. Do I have to reapply to receive the increased UCCB?

No. You will automatically receive the enhanced UCCB for your child.

When will I receive the increased UCCB?

While the increased UCCB is effective January 2015, the CRA cannot make increased payments until the proposal has received Royal Assent and the necessary changes are introduced in our processing systems. If Royal Assent has been received, the CRA will be in a position to make the first increased payment in July 2015. This payment will include any increased benefit applicable from January to June of 2015. Until July 2015, regular UCCB payments will continue to apply.

Is the UCCB a taxable benefit? Can taxes be withheld at source on my UCCB payments?

The UCCB is a taxable benefit however income tax will not be withheld from UCCB payments. You may want to increase the amount of tax withheld at source from your other sources of income to compensate. To find out how, please contact the CRA at 1-800-959-8281.

Where can I get more information about the proposed increase to the UCCB?

The CRA is committed to providing taxpayers with up-to-date information. The CRA encourages taxpayers to check its Web pages often. All new forms, policies, and guidelines will be posted as they become available.

In the meantime, please consult the Department of Finance Canada's announcement for further details.

Consult our website for further information concerning the UCCB.

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