Universal Child Care Benefits

Universal Child Care Benefits are to help families with young children. Canada Revenue Agency pays $100 a month to primary caregivers for each child under the age of six years. These payments count as income for income tax purposes. However, they only count as income to determine a child support in certain situations.

These benefits do not count as income when you use the Federal Child Support Tables to determine a basic child support amount.

They do count as income if:

• you are determining the amount of special expenses for a child for whom you receive Universal Child Care Benefits; or
• your or the other parent is claiming undue hardship