📄 RC62 – Universal Child Care Benefit (UCCB) Statement

The RC62 slip is the official Canada Revenue Agency statement showing the taxable amounts of the Universal Child Care Benefit (UCCB) you received in a given tax year and any repayments you made. Although the UCCB was replaced by the Canada Child Benefit (CCB) in 2016, some taxpayers still receive RC62 slips for retroactive payments.

🎯 What is UCCB?

The Universal Child Care Benefit (UCCB) was a taxable monthly benefit paid to families for eligible children under age 18. Payments stopped in July 2016, and the UCCB was replaced by the non‑taxable Canada Child Benefit (CCB). However, you may still receive a taxable UCCB lump‑sum payment and an RC62 slip for previous years.

📊 Understanding the RC62 Slip

Box 10 – Total benefit paid

This shows the total UCCB amount you received during the tax year (including any retroactive payments from prior years).

  • If you did not have a spouse/common‑law partner on Dec 31, enter this amount on Line 11700 of your tax return.
  • If you had a spouse/common‑law partner, the partner with the lower net income reports this amount on Line 11700, even if the other received the payments.
  • Alternatively, if you are a single parent, you may designate the amount to a dependent on Line 11701.

Box 12 – Repayment of previous‑year benefits

This shows any UCCB you repaid for prior years. Enter this amount on Line 21300 of your tax return if you or your spouse/common‑law partner reported the original UCCB income in a prior year.

🧾 Reporting on Your Tax Return

  • Line 11700 – Enter amounts from Box 10 of your RC62 slip here (UCCB included in income).
  • Line 11701 – If you are eligible and choose, include UCCB income for a dependent instead of reporting it on your own return.
  • Line 21300 – Include any repayment amount from Box 12 here if you previously claimed UCCB income.

Keep a copy of your RC62 for your records and attach the required copy to your tax return as proof of the amounts.

💡 Filing Tips

  • The CRA may recalculate your tax as if you received UCCB in earlier years if the lump‑sum payment is $300 or more and doing so reduces your taxes; you’ll be notified on your notice of assessment.
  • If you and your spouse both received UCCB amounts, generally only one partner (with lower net income) reports it on Line 11700.
  • UCCB income doesn’t affect credits such as the CCB or GST/HST credit because those benefits are separate programs.