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 2021 for prior tax years.

If you had a spouse or common-law partner on December 31, 2021, whoever has the lower net income must report the UCCB lump-sum payment. Report on line 11700 of the return the amount shown in box 10 of the RC62 slip.

If you were a single parent on December 31, 2021, you can choose one of the following options:

  • Include all of the UCCB lump-sum payment that you received in 2021 as income of the dependant you are claiming the amount for an eligible dependant for (line 30400 of your return). If there is no claim on line 30400, you can choose to include all of the UCCB amount in the income of a child you received the UCCB for. 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 of the UCCB lump-sum payment that you received in 2021 as 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

In 2021, 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.

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

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