In addition, come July, all families with children — taxable or not — will receive a lump sum of $ 360 per child under the age of 18 under the newly enhanced Universal Child Care Benefit. (moneysense.ca)
Her only income was the Child Tax Benefit of $ 3,197 (which doesn't count as income in Family Tax Cut calculations) and the taxable Universal Child Care Benefit of $ 3,600. (moneysense.ca)
The Liberal rationale, as outlined in Budget 2016 is that «Canada's existing child benefit system is complicated, consisting of a tax - free, income - tested Canada Child Tax Benefit with two components (the base benefit and the National Child Benefit supplement) and a taxable Universal Child Care Benefit received by all families, regardless of income.» (todaysparent.com)