Universal child care benefit (UCCB) for previous years

Effective July 1, 2016, the universal child care benefit (UCCB) is replaced by the Canada child benefit; however you can still apply for previous years.

The UCCB was introduced in 2006 as a taxable benefit designed to help Canadian families, as they try to balance work and family life, by supporting their child care choices through direct financial support.

Do you qualify for the UCCB for previous years?

To receive the UCCB for previous years, you must meet the following conditions:

  1. You must have lived with the child, and the child must have been under the age of 18 in July 2016.
     
  2. You must be the person who was primarily responsible for the child's care and upbringing. Primarily responsible means that you were responsible for such things as supervising the child's daily activities and needs, making sure the child's medical needs were met, and arranging for child care when necessary. If there was a female parent who lived with the child, the CRA usually considers her to have been this person. However, it could be the father, a grandparent, or a guardian.

    Note

    You may not be considered primarily responsible for the care and upbringing of a child if the child is legally, physically or financially maintained by a child welfare agency. For more information, go to the children's special allowances fact sheet.

  3. You must have been a resident of Canada.
    • The CRA considers you to be a resident of Canada when you establish sufficient residential ties in Canada.
       
  4. You or your spouse or common-law partner must have been a:

When and how should you apply for the UCCB for previous years?

If you were eligible to apply in previous years but have not done so, then you should apply as soon as possible.

You can apply for prior years online by using "Apply for child benefits" through the CRA's My Account online service, or complete Form RC66, Canada Child Benefits Application.

Can your UCCB payment be used to pay off your outstanding debt with the CRA or another federal department or agency?

No, the UCCB is intended to help Canadian families meet their child care needs and it is protected from being applied to outstanding debts, other than UCCB debts.

Related information

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