Are you getting the full benefit from the new enhanced UCCB?

Income Tax Minimization, Tax, Tax Alert

Effective January 1, 2015, the Universal Child Care benefit (“UCCB”) for children under the age of 6 increased from $100 to $160 a month, up to a maximum of $1,920 per year. Furthermore, there is a new benefit of $60 a month for children between the ages of 6 and 17, up to $720 per year.

Although the above benefits took effect as of January 2015 individuals will not have started to receive these payments until July 2015, resulting in a retroactive adjustment of up to six months of benefits to cover the January to June 2015 period.

The enhanced UCCB replaces the existing child tax credit for 2015 and subsequent years but did not replace the Canada Child Tax Benefit (“CCTB”) you may currently receive.

If you are currently receiving the UCCB or the CCTB with respect to your child, you do not have to apply for the increased UCCB as it will be applied automatically.

If you currently do not receive the above-indicated benefits for your child, you may apply online by using “Apply for child benefits” through the CRA’s My Account or complete the Canada Child Benefits Application ( form.

Should you have any questions, please do not hesitate to call Dave Holmes at or (705) 722-4272.