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 that you received in 2022 for prior tax years.

If you had a spouse or common-law partner on December 31, 2022, whoever has the lower net income must report the UCCB lump-sum payment.

If you were a single parent on December 31, 2022, choose one of the following options to report the income:

In 2022, 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 had received the amount in each of the previous years if the result is better for you. The CRA will tell you the result 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.

Note

The UCCB was a taxable benefit paid to eligible individuals, regardless of their income, for children under 18 years of age. Payments ended as of July 2016 but lump-sum amounts continue to be paid retroactively. The Canada Child Benefit (CCB), which is an income-tested, non-taxable benefit, replaced the UCCB in 2016.

Completing your return

Report on line 11700 of the return the amount from box 10 of the RC62 slip.

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