The Universal Child Care Benefit (UCCB) was a taxable federal payment designed to help Canadian families with the cost of raising children under the age of 18. Although the program ended in July 2016 and was replaced by the Canada Child Benefit (CCB), some Canadians are still receiving retroactive lump-sum UCCB payments. If you receive one, you must report it when filing your income tax return.
Universal Child Care Benefit
The UCCB provided a fixed monthly payment to all eligible parents or guardians, regardless of their household income:
- $100 per month for each child under age 6
- $60 per month for each child aged 6–17 (added in 2015)
Payments ended in mid-2016, but the Canada Revenue Agency (CRA) continues to issue retroactive payments if you were entitled to the benefit in past years but did not receive it.
Reporting a UCCB Lump-Sum on Your 2026 Tax Return
If you received a UCCB lump-sum in 2026 for previous years, you must report it on your return. The way you report it depends on your situation as of December 31, 2026:
Calculate Your 2026 COLA Increase →If you had a spouse or common-law partner:
- The spouse or partner with the lower net income must report the payment on line 11700.
If you were a single parent:
- You may report it as your own income on line 11700.
- Or, you can include it as income of an eligible dependant you are claiming on line 30400.
- If you’re not claiming line 30400, you can report it as income of the child you received the UCCB for, on line 11701 instead.
Special Rules for UCCB Repayments
If you or your spouse/common-law partner repaid a UCCB amount previously included in income, see line 21300 for how to report the repayment.
Lump-Sum Payments of $300 or More
If your lump-sum payment is $300 or more, the CRA may calculate tax as though the payment had been received over the previous eligible years, if that results in lower taxes for you. The CRA will confirm this calculation in your notice of assessment or reassessment.
This calculation does not apply if you assigned the lump sum to a dependant and reported it on line 11701.
Eligibility for the UCCB (Retroactive)
You may still qualify for retroactive UCCB payments if, during the eligible period (before July 2016):
- You were a resident of Canada for tax purposes
- You lived with a child under age 18
- You were primarily responsible for the child’s care and upbringing
How to Check If You’re Eligible
You can:
- Log in to CRA My Account to check past benefits
- Review old RC62 slips for previous UCCB payments
- Call the CRA benefit enquiries line at 1-800-387-1193
How to Apply for Retroactive UCCB Payments
While the program no longer issues monthly payments, you can request missed benefits for up to 10 years:
- Submit Form RC66 – Canada Child Benefits Application
- Provide proof of eligibility (child’s birth certificate, custody documentation)
- File any outstanding tax returns for the years in question
Forms You’ll Need
- RC62 slip (shows the amount received; used for tax filing)
- RC66 (for applying retroactively)
