The new Liberal government's first budget included a number
of measures impacting families. The new Canada Child Benefit,
replacing the existing Universal Child Care Benefit (UCCB) and
Canada Child Tax Benefit (CCTB) programs, is the one that has been
highlighted by the government. However, there were other measures
as well, including the elimination of the Family Tax Cut
income-splitting tax credit, and the phasing out of both the
children's fitness and children's arts credits.
UCCB and CCTB programs
The UCCB currently provides families with monthly payments of
$160 for each child under the age of six, and $60 for each child
ages six to 17. The benefit is taxable, generally to the lower
income earning spouse or common-law partner, and is not
income-tested. The CCTB pays non-taxable benefits to low- and
middle-income families, providing a base benefit of up to $1,490
each for the first and second child, and up to $1,594 for each
subsequent child. Supplemental
