Line 11701 – UCCB amount designated to a dependant

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

• If you are not claiming an amount on line 30400, include all of the UCCB amount in the income of a child you received the UCCB for on line 11701. Then enter, on line 11701 of your return, the amount from box 10 of the RC62 slip. Do not report the amount on line 11700 of your return
• If you are including all of the UCCB lump-sum payment that you received in 2022 on line 11700 of your return, do not report the amount on line 11701 of your return

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 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.

Forms and publications

• Income Tax Package – Guide, return, and schedules