本文发表在 rolia.net 枫下论坛Line 117 - Universal child care benefit (UCCB)
If you had a spouse or common-law partner on December 31, 2015, the one of you with the lower net income must report the UCCB. Report on line 117 the amount shown in box 10 of the RC62 slip.
If you were a single parent on December 31, 2015, you can choose one of the following options:
Include all UCCB amounts you received in 2015 in the income of the dependant for whom the amount for an eligible dependant (line 305 of Schedule 1) is being claimed. If there is no claim for the amount for an eligible dependant, you can choose to include all UCCB amounts in the income of a child for whom you received the UCCB. If you choose this option, report on line 185, located below and to the left of line 117, the amount shown in box 10 of the RC62 slip. Do not report the amount on line 117.
Include all UCCB amounts you received in 2015 in your own income. If you choose this option, report on line 117 the amount shown in box 10 of the RC62 slip. Do not enter the amount on line 185.更多精彩文章及讨论,请光临枫下论坛 rolia.net
If you had a spouse or common-law partner on December 31, 2015, the one of you with the lower net income must report the UCCB. Report on line 117 the amount shown in box 10 of the RC62 slip.
If you were a single parent on December 31, 2015, you can choose one of the following options:
Include all UCCB amounts you received in 2015 in the income of the dependant for whom the amount for an eligible dependant (line 305 of Schedule 1) is being claimed. If there is no claim for the amount for an eligible dependant, you can choose to include all UCCB amounts in the income of a child for whom you received the UCCB. If you choose this option, report on line 185, located below and to the left of line 117, the amount shown in box 10 of the RC62 slip. Do not report the amount on line 117.
Include all UCCB amounts you received in 2015 in your own income. If you choose this option, report on line 117 the amount shown in box 10 of the RC62 slip. Do not enter the amount on line 185.更多精彩文章及讨论,请光临枫下论坛 rolia.net