To help pay for the cost of daycare for younger children, all families are entitled to receive $100 per month for each child under the age of six through the Universal Child Care Benefit (UCCB) program.
Your family’s UCCB payments do not reduce any income-tested benefits you receive through the income tax system such as the disability tax credit .
Also, UCCB payments will not reduce Employment Insurance benefits, or the amount of expenses you can claim under the child care expense deduction.
Your family’s UCCB payments are taxable in the hands of the lower-income spouse or common-law partner. Single parents have the option of including the UCCB benefits for all of their children in their own income or in the income of the person for whom they have claimed the eligible dependant credit. If the single parent cannot claim the eligible dependant credit, the UCCB benefits can be included in the income of the child for whom the benefits were paid.
