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The Canada child benefit (CCB) is administered by the Canada Revenue Agency (CRA). It is a tax-free monthly payment made to eligible families to help with the cost of raising children under 18 years of age.
The Canada Child Benefit (CCB), which is an income-tested, non-taxable benefit, replaced the UCCB in 2016.
Every taxpayer who receives monthly UCCB amounts is expected to complete the RC62 Universal Child Care Benefits slip and use it to complete lines 11700 and 21300 on the T1 annual return.
What is Form RC66? Form RC66 is the Canada Revenue Agency (CRA) form you need to fill out if you intend to apply for the Canada Child Benefit (CCB), or the GST/HST tax credit for your child, when completing your tax return. Both benefits are covered with this single form.
The most important thing to consider when determining your residency status in Canada for income tax purposes is whether or not you maintain, or you establish, significant residential ties with Canada. Significant residential ties to Canada include: a home in Canada. a spouse or common-law partner in Canada.

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The Canada Child Benefit (CCB), previously the Canada Child Tax Benefit (CCTB), is an income-tested income support program for Canadian families. It is delivered as a tax-free monthly payment available to eligible Canadian families to help with the cost of raising children.
Reporting UCCB income on the tax return If the eligible dependent amount is not being claimed, all of the UCCB income can be reported in the income of a child for whom the UCCB was received. In this case, the taxpayer will report the UCCB amount on line 185, below and to the left of line 117 on the tax return.
call 1-800-387-1193 For more information, go to Canada child benefit.
You should receive your RC62 slip in the mail by the end of February. If you have not received your RC62 slip, you can find this slip in CRA My Account or you can get the information by calling the CRA individual enquiries line.
Effective July 2016, the new Canada Child Benefit (CCB) replaced the Canada Child Tax Benefit (CCTB), the National Child Benefit Supplement (NCBS), and the Universal Child Care Benefit (UCCB).

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