Line 117 - Universal child care benefit (UCCB)
You must report the UCCB lump-sum payment you received in 2018 for prior tax years.
If you were a single parent on December 31, 2018, you can choose one of the following options:
- Include all the UCCB lump-sump payment you received in 2018 in the income of the dependant for whom the amount for an eligible dependant (line 305 of Schedule 1). If there is no claim on line 305, 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 of your return, the amount shown in box 10 of the RC62 slip. Do not report the amount on line 117 of your return.
- Include all the UCCB lump-sum payment you received in 2018 in your own income. If you choose this option, report on line 117 of your return the amount shown in box 10 of the RC62 slip. Do not report the amount on line 185 of your return.
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 2018, 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 - The CRA will not reassess the returns for the previous years to include this income. However, if the UCCB lump-sum payment is $300 or more, the CRA 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. The CRA 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 of your return.
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