Line 11700 - Universal child care benefit (UCCB)
Note: Line 11700 was line 117 before tax year 2019.
You must report the UCCB lump-sum payment you received in 2019 for prior tax years.
If you were a single parent on December 31, 2019, you can choose one of the following options:
- include all the UCCB lump-sum payment you received in 2019 in the income of the dependant for whom you are claiming the amount for an eligible dependant (line 30400 of your return). If there is no claim on line 30400, 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 11701 of your return the amount shown in box 10 of the RC62 slip. Do not report the amount on line 11700 of your return
- include all the UCCB lump-sum payment you received in 2019 in your own income. If you choose this option, report on line 11700 of your return the amount shown in box 10 of the RC62 slip. Do not report the amount on line 11701 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 23500), the refundable medical expense supplement (line 45200), and the Canada workers benefit (CWB) (line 45300).
In 2019, 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 21300.
Special calculation - 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. 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 11701 of your return.
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