UCCB was a flat taxable child benefit, replaced by Canada Child Benefit CCB in mid 2017.
CCB is not taxable and so doesn't need to be reported.
UCCB is taxable and should be reported as income. A small number of recipients may still have got backdated UCCB RC62 slips which should be used to report Incone for the benefit years shown on the slip. This may entail adjustments to earlier returns.
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