Line 11700 – Universal child care benefit (UCCB)

You must report the UCCB lump-sum payment that you received for previous tax years on your 2023 return.

If you had a spouse or common-law partner

If you had a spouse or common-law partner on December 31, 2023, whoever has the lower net income for 2023 must report the UCCB lump-sum payment.

If you were a single parent on December 31, 2023

You can include the UCCB lump-sum payment as your own income. To choose this option, enter on line 11700 of your return the amount from box 10 of the RC62 slip. (Do not report the amount on line 11701 of your return.)

Alternatively, you can include the UCCB lump-sum payment as income of the dependant you are claiming on Line 30400 – Amount for an eligible dependant.

If you are not claiming an amount on line 30400 of your return, you can include the amount as income of a child you received the UCCB for on line 11701 of your return instead of on line 11700 of your return.

UCCB repayment

In 2023, 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 so, see line 21300.

UCCB lump-sum payments of $300 or more

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 to a dependant and entered the amount on line 11701 of your return.


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

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

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