Guide to the RC62 UCCB Tax Slip: Universal Child Care
By WelcomeAide Team
What Is the RC62 Tax Slip?
Quick tip: download the official RC62 first, then fill it while following this guide: Download RC62 form (official CRA).
The RC62 — Statement of Universal Child Care Benefit (UCCB) is a tax slip that was issued by the CRA to report amounts received under the Universal Child Care Benefit program. The UCCB was a Canadian government benefit that provided monthly payments to families with children under six years old.
Important: The UCCB Has Been Replaced
The UCCB was discontinued in 2016 and replaced by the Canada Child Benefit (CCB). However, you may still encounter the RC62 slip in these situations:
- You are filing or amending a tax return for a year before 2016
- You received a late or retroactive UCCB payment after 2016
- You received a UCCB repayment notice and need to understand the amounts
- You are learning about the Canadian tax system and want to understand all the slips you might see
Even though the UCCB is no longer active, understanding the RC62 helps newcomers understand how Canadian child benefits work and how they are reported on tax returns — concepts that still apply to the current Canada Child Benefit.
How the UCCB Worked
The Universal Child Care Benefit provided:
- $160 per month for each child under 6 years old (increased from $100 in 2015)
- $60 per month for each child aged 6 to 17 (added in 2015)
Unlike the current Canada Child Benefit, the UCCB was taxable income. This means you had to report it on your tax return and pay tax on it. The current CCB is tax-free, which is a significant improvement for families.
Who Received the RC62?
The RC62 was sent to the parent who received the UCCB payments. In most cases, this was the lower-income spouse or the parent who primarily cared for the children. The slip shows the total UCCB amounts received during the tax year.
Reading the RC62 Slip
The RC62 contains the following key boxes:
- Box 10: Total UCCB amounts received during the year — this is the amount you must report as income
- Box 12: UCCB amounts repaid during the year — if you returned any UCCB payments (for example, because of an overpayment)
The slip also shows your name, SIN, and the tax year it covers.
How to Report the RC62 on Your Tax Return
Reporting UCCB Income
The UCCB amount from Box 10 is reported on Line 11700 of your T1 General tax return (previously Line 117). You — or the lower-income spouse — must include this amount in your total income.
Tax planning tip: If you are in a couple, the UCCB could be reported by either spouse. To minimize tax, it was generally reported by the lower-income spouse, since they would pay a lower tax rate on the amount.
Claiming UCCB Repayments
If Box 12 shows a repayment, you can deduct that amount on Line 21300 of your T1 return (previously Line 213). This reduces your taxable income by the amount you repaid.
The Transition to the Canada Child Benefit (CCB)
In July 2016, the Canadian government replaced the UCCB with the Canada Child Benefit (CCB). Here are the key differences:
- Tax-free: The CCB is not taxable. You do not report it as income, and you will not receive a tax slip for CCB amounts.
- Income-tested: The CCB amount is based on your family income. Lower-income families receive more. The UCCB paid the same amount to every family regardless of income.
- Higher amounts: For most low- and middle-income families, the CCB provides more money than the UCCB did.
- Monthly payments: Like the UCCB, the CCB is paid monthly (around the 20th of each month).
CCB Amounts for 2025-2026
For the July 2025 to June 2026 benefit period:
- Up to $7,787 per year for each child under 6
- Up to $6,570 per year for each child aged 6 to 17
These amounts are reduced as family net income increases above approximately $36,502.
What Newcomers Need to Know
Applying for the CCB
If you are a newcomer to Canada with children, you should apply for the Canada Child Benefit as soon as possible after arriving. Here's how:
- File your tax return — even if you had no income, you must file a return to be assessed for benefits
- Complete Form RC66 — Canada Child Benefits Application. You can do this online through My CRA Account or by mailing the form
- Provide proof of your immigration status — you need to be a Canadian citizen, permanent resident, protected person, or temporary resident who has lived in Canada for at least 18 consecutive months
- Both spouses must file taxes — if you have a spouse, both of you must file tax returns for the CRA to calculate your family income
Common Mistakes
- Not filing a tax return: Many newcomers with low or no income skip filing. But without a return, the CRA cannot assess your eligibility for the CCB, GST/HST credit, or other benefits. Always file, even with zero income.
- Not reporting a spouse's worldwide income: When you apply for the CCB, you must report your spouse's income even if they are not in Canada yet. Use Form CTB9 to report this.
- Waiting too long to apply: The CRA can only backdate CCB payments by up to 11 months. Apply as soon as you are eligible to avoid losing payments.
- Not updating marital status: If you get married, separate, or your spouse arrives in Canada, update the CRA immediately through My CRA Account. Your marital status affects your benefit amount.
If You Received an Old RC62 Slip
If you are catching up on unfiled tax returns from before 2016, or if you received a late UCCB payment, you may need to deal with an RC62. Here's what to do:
- Report the amount from Box 10 on Line 11700 of your T1 return for the applicable year
- If the UCCB was received by your spouse, the lower-income spouse should report it
- Claim any repayments from Box 12 on Line 21300
- If you cannot find your RC62 slip, log in to My CRA Account and check your tax slips under "Tax information slips"
Getting Help
If you have questions about the RC62, UCCB, or the current Canada Child Benefit, contact the CRA at 1-800-387-1193 (Benefits enquiries). You can also visit canada.ca/en/revenue-agency/services/child-family-benefits.html for full details on current child benefit programs.
Understanding how Canadian child benefits work — both past and present — helps you ensure you are receiving every dollar your family is entitled to. Whether you are dealing with an old RC62 slip or applying for the CCB for the first time, the key is to file your taxes on time and keep your information current with the CRA.
Download This Form
Before you submit anything, download the latest official file here: Download RC62 form (official CRA). Always use the latest version.
Related internal guides
Official external resources
- Download RC62 form (official CRA)
- IRCC forms and guides library
- IRCC document checklists
- CRA forms and publications
- IRCC processing times
Understanding Your RC62 in the Broader Canadian Tax Context
For newcomers, understanding how the RC62 UCCB tax slip fits into your overall financial picture is crucial. While the Universal Child Care Benefit (UCCB) itself was replaced by the Canada Child Benefit (CCB) for children born after June 30, 2016, many families who were eligible before this date still receive or received an RC62 slip for past payments. The key difference from many other government benefits is that the UCCB is considered taxable income. This means the amount shown on your RC62 must be reported on your income tax return.
It's important to remember that even if you're new to Canada, you're generally expected to file a tax return if you have taxable income, which includes the UCCB. Properly reporting this income ensures you comply with Canadian tax laws and helps the Canada Revenue Agency (CRA) assess your eligibility for other potential benefits. For a comprehensive guide to navigating the Canadian tax system as a newcomer, our Tax Guide can be an invaluable resource. You can also visit the official Canada Revenue Agency website for detailed information on who must file a tax return.
If you're unsure about any aspect of your tax situation, especially with an RC62 slip, consider consulting with a tax professional or utilizing resources designed to help newcomers understand their obligations and entitlements. Getting your taxes right from the start sets a strong foundation for your financial life in Canada.
Beyond the RC62: Exploring Other Family Benefits for Newcomers
While the RC62 relates to the UCCB, it's equally important for newcomer families to understand the primary child benefit program currently in place: the Canada Child Benefit (CCB). Unlike the UCCB, the CCB is a tax-free monthly payment made to eligible families to help them with the cost of raising children under 18 years of age. Eligibility for the CCB is based on several factors, including your family's net income, the number of children you have, and their ages.
As a newcomer, you should apply for the CCB as soon as possible after your children arrive in Canada, or after you become a permanent resident. Applying for the CCB can also automatically register you for provincial and territorial child benefits, which can provide additional support. To learn more about the CCB and other financial supports available, our Benefits Finder can help you identify what you might be eligible for. The application process typically involves providing your Social Insurance Number (SIN), proof of your children's birth, and proof of Canadian residency. For detailed information and to apply, visit the official government page on the Canada Child Benefit.
Don't miss out on these vital supports. Keeping track of deadlines and required documents for benefits is a key part of settling in, and our Settlement Checklist can guide you through these important steps.
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