Line 11700 – Universal child care benefit (UCCB) - Canada.ca
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-11700-universal-child-care-benefit-uccb.html
WEBDec 31, 2023 · If you had a spouse or common-law partner on December 31, 2023, whoever has the lower net income for 2023 must report the UCCB lump-sum payment. If you were a single parent on December 31, 2023. You can include the UCCB lump-sum payment as your own income. To choose this option, enter on line 11700 of your return the amount …
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