Line 117 - Universal child care benefit (UCCB)
You must report the UCCB lump-sum payment you received in 2017 even if the amount is for prior tax years.
If you were a single parent on December 31, 2017, you can choose one of the following options:
- Include all the UCCB lump-sump payment you received in 2017 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 the UCCB amount in the income of a child for whom you received the UCCB. If you choose this option, enter 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 the UCCB lump-sum payment you received in 2017 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.
The UCCB income you report will not be included in the calculation of your GST/HST credit, Canada child benefit (CCB) payments and any related provincial or territorial credits and benefits, the social benefits repayment (line 235), the refundable medical expense supplement (line 452), and the working income tax benefit (WITB) (line 453).
In 2017, you or your spouse or common-law partner may have repaid an amount 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.
Special calculation - We will not reassess the returns for the previous years to include this income. However, if the UCCB lump-sum payment is $300 or more, we will calculate the tax payable as if you received the amount in each of the previous years 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 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.
Forms and publications
Report a problem or mistake on this page
- Date modified: