According to this page
Universal child care benefit (UCCB) of the Canada Revenue Agency, "The UCCB was a taxable benefit paid for children under 18 years of age, available to all eligible individuals, regardless of their income. Payments ended as of July 2016, but lump-sum amounts continue to be paid for months prior to that date. The Canada Child Benefit (CCB), which is an income-tested, non-taxable benefit, replaced the UCCB in 2016".
"The child care benefit is a tax-free monthly payment made to eligible families to help with the cost of raising children under 18 years of age" according to this page of
Canada child benefit the Canada Revenue Agency.
Here is a link on who is eligible to claim the Child Care Benefit: -
Who can apply for the Child Care Benefits?
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