The Universal Child Care Benefit (UCCB), launched in July 2006, pays $100 monthly to families for each child under the age of six to help cover the cost of child care.
The payment is usually made on the 20th of each month, and one week earlier in December.
Generally, you should apply for the UCCB as soon as possible after your child is born, or a child starts to live with you, or you become a resident of Canada. You are entitled to receive UCCB payments from the month following the child's birth to the month the child turns six years old.
The Universal Child Care Benefit (UCCB) is taxable income. It is taxable in the hands of the spouse or common-law partner with the lower net income, regardless of which spouse or common-law partner received the payments.
Income received from the UCCB is not included as part of the adjusted family net income when calculating the Canada Child Tax Benefit (CCTB) or the GST/HST credit.
