ARCHIVED – Universal Child Care Benefit (UCCB) for single parents
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ARCHIVED – Universal Child Care Benefit (UCCB) for single parents
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This measure has received Royal Assent.
- I am a single parent and I receive the UCCB for my child. What has changed?
- How do I take advantage of this designation?
- I receive the UCCB for my child and I am also claiming my mother for the amount for an eligible dependant. Should my mother file an income tax and benefit return?
- I receive the UCCB for my child and I am not claiming an amount for an eligible dependant. Should my child file an income tax and benefit return?
- If I share custody of my child, do both parents have to make the same designation?
- Where can I get more information?
1. I am a single parent and I receive the UCCB for my child. What has changed?
For 2010 and later years, the budget proposes to allow you to designate, on your General Income Tax and Benefit Return, the total of all the UCCB amounts you received to be the income of the dependant for whom you are claiming the amount for an eligible dependant. If you are not claiming the amount for an eligible dependant, you may designate the UCCB amounts received to be the income of any child for whom you received the UCCB.
2. How do I take advantage of this designation?
Instructions will be provided in the General Income Tax and Benefit Guide on how to make your designation and complete your income tax and benefit return.
3. I receive the UCCB for my child and I am also claiming my mother for the amount for an eligible dependant. Should my mother file an income tax and benefit return?
If you designate your mother, your mother's income will have to include all the UCCB amounts that you received during the year. If your mother files an income tax and benefit return, she should include the UCCB on line 117 of her return. Your mother will have to determine if she has a filing requirement as a result of the additional income. For more information, refer to the topic Do you have to file a return? on our Web site.
4. I receive the UCCB for my child and I am not claiming an amount for an eligible dependant. Should my child file an income tax and benefit return?
If you designate your child, your child's income will include the UCCB that you received during the year. If an income tax and benefit return will be filed for your child, the UCCB should be included on line 117 of the return. You will have to determine if your child has a filing requirement as a result of the additional income. For more information, refer to the topic Do you have to file a return? on our Web site.
5. If I share custody of my child, do both parents have to make the same designation?
No. If both parents receive the UCCB for the same child under the proposed changes for shared custody, it is not necessary that both parents make a designation and, if they do, they do not have to designate the same person.
6. Where can I get more information?
The Canada Revenue Agency (CRA) encourages taxpayers to check its Web site often. All new forms, policies, and guidelines are posted there as soon as they become available.
- Date modified:
- 2015-07-15