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Universal Child Care Benefit
The Universal Child Care Benefit (UCCB) will provide families $100 per month for each child under 6 years of age. This is paid separately from the Child Tax Benefit and will be taxable to the spouse with the lower net income. If you have children under the age of 6 and you are not receiving this, ensure you fill out Form RC66 which can be found at: http://www.cra-arc.gc.ca/E/pbg/tf/rc66/README.html.