Line 117 - Universal child care benefit (UCCB)

If you had a spouse or common-law partner on December 31, 2014, the one of you with the lower net income must report the UCCB. Report on line 117 the amount shown in box 10 of the RC62 slip.

If you were a single parent on December 31, 2014, you can choose one of the following options:

  • Include all UCCB amounts you received in 2014 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 the amount for an eligible dependant, you can choose to include all UCCB amounts in the income of a child for whom you received the UCCB. If you choose this option, report on line 185, located below and to the left of line 117, the amount shown in box 10 of the RC62 slip. Do not report the amount on line 117.
     
  • Include all UCCB amounts you received in 2014 in your own income. If you choose this option, report on line 117 the amount shown in box 10 of the RC62 slip. Do not enter the amount on line 185.

Note

The UCCB income you report will not be included in the calculation of your GST/HST creditCanada child tax benefit (CCTB) payments and any related provincial or territorial credits and benefits, the social benefits repayment (line 235), the refundable medical expense supplement (line 452), or the working income tax benefit (WITB) (line 453).

In 2014, you or your spouse or common-law partner may have repaid an amount that was included in your or your spouse's or common-law partner's income for a previous year. If this applies to you, see line 213.

Lump-sum benefits - If you received the UCCB in 2014 as a lump-sum, parts of which were for a previous year, you must report the full payment in 2014. Read the instructions above on how to report this income.

We will not reassess the returns for the previous years to include this income. However, if you have to include on line 117 a UCCB lump-sum payment that you received in 2014, and the total of the parts that relate to previous years is $300 or more, we will calculate the tax payable on those parts as if you received them in those years only if the result is better for you. Box 10 of the RC62 slip will show the breakdown of the payment as it applies to each year. We will tell you the results on your notice of assessment or notice of reassessment.

Note

This special calculation will not apply if you designated the lump-sum payment benefit to a dependant and entered the amount on line 185.

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