Please refer to this resource -
http://turbotax.intuit.ca/tax-resources/dependant-tax-expenses/canada-child-tax-benefit.jsp regarding Adjusted Family Net Income. It was mentioned that "For purposes of CCTB eligibility, net income may be adjusted to enhance eligibility". So for a family that receives UCCB (Line 117), Line 236 will be adjusted by excluding this UCCB to calculate the eligibility amount of CCTB. For example, Line 236 Net Income is $30000, and Line 117 UCCB is $2000, the Adjusted Net Income will be $28000. For my case, for example Line 236 Net Income is $80000, and Line 130 Lump Sum Pension is $60000, what will be the Adjusted Net Income that CRA will be using in calculating the CCTB?
