If you were a single parent on December 31, 2012, you can choose one of the following options:
The UCCB income you report will not be included in the calculation of your GST/HST credit, your Canada 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 2012, 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 2012 as a lump-sum, parts of which were for a previous year, you must report the full amount of the payment in 2012. 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 2012, 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.
This special calculation will not apply if you designated the lump-sum payment benefit to a dependant and entered the amount on line 185.