Line 117 - Universal child care
benefit (UCCB)
Report the UCCB lump-sum payment you received in 2018 for prior tax years.
If you were a single parent on December 31, 2018, you can choose one of the following options:
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include all the UCCB lump-sum payment you received in 2018 in the income of the dependant for whom you are claiming the amount for an eligible dependant (line 305 of your Schedule 1). If there is no claim on line 305, you can choose to include all the UCCB amount in the income of a child for whom you received the UCCB. If you choose this option, enter on line 185 of your return the amount shown in box 10 of the RC62 slip. Do not report the amount on line 117 of your return
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include all the UCCB lump-sum payment you received in 2018 in your own income. If you choose this option, report on line 117 of your return the amount shown in box 10 of the RC62 slip. Do not report the amount on line 185 of your return Special calculation - If the UCCB lump-sum payment is $300 or more, the CRA will calculate the tax payable as if you 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 185 of your return.
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