Income Tax Changes Child Care Benefits, UCCB and Notes


Significant changes have been made to the child benefits.  The $2000+ tax credit per child has been eliminated. As well the Universal Child Benefit (UCCB) amount has changed. UCCB bonus plus enhanced UCCB payments may result in paying more tax as a result of these changes.  For those with children you may need to complete a new TD1 with your employer.  Complicating matters some of the new changes came in the middle of the tax year.

Changes for UCCB for children under 6 to $160 per month per child, plus UCCB for children ages 6 to 17 in the amount of $60 per month per child. For prior years the amount of UCCB was $100 per month for children under the age of 6 from 2006 onward.

Child Care Benefits, CCB. Under the new CCB, families with children under the age of six will receive as much as $6,400 per child per year. Families with kids between six and 17 will receive a maximum of $5,400 annually under the new plan.  Families with net income below $30,000 per year will receive the maximum and families earning more than $200,000 per year will see their payments eliminated. The CCB is not taxable so this is tax free income. 


If you missed claiming benefits in prior years or to discuss your situation give them a call. Phone: 1-800-387-1193. For general enquiries call the CRA at 1-800-959-8281

Additional Information can be found here. 

Child and family benefits

In most cases once you are in the system and receiving benefits they should continue if you make sure your taxes are filed each year.  Failure to file a tax return usually results in your benefits being cut off until you do file. Then you should get catch-up payment.  But do not wait too long.  Each year you will need to update your dependant information on your tax return.

If you receive a call from anyone at CRA I suggest you note the phone number and call the general enquiry number before giving out any information to avoid any of the scams going around.    












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