My son is 16 years, he earned some income last year and will file his own return. Can I still claim him as dependant and receive UCCB?

[Lotus]

Hi,

My son is 16 years, he earned some income last year and will file his own return. My questions are:

1. Will I be able to claim the UCCB for him (based on recently announced 2015 budget)? If so, will be the benefit be less according to his amount of income?

2. Where do I enter for UCCB on my return (or his return)?

Thank you.

Lotus

[TonyC11 · Accepted solution]

1. Yes you will receive UCCB of $60.00 monthly for him based on earlier pre-budget announcements, assuming this measure remains in force. It is a flat rate in keeping with current political philosophy and is not impacted by money he earns. UCCB remains a taxable benefit though.

2. In Easy step Income tab, select Universal Child Care benefit menu item third from the end.
You will be presented with the RC62 entry page on which to report the income.
It is not reported on his return. If you are a single parent, you do have the option to assign the benefit to a child recipient whether this person files or not.

[Lotus]

Thank you very much! Your answer is very precise and well written.