The Universal Child Care Benefit (UCCB) will be increased to include children up to age 17 years old.  For parents that have already signed up in the past, CRA will automatically give the enhanced UCCB payment starting July 2015 and parents will receive a retroactive payment to cover January to June 2015 payments.  Parents should apply for benefits if they never applied for or received Canada Child Tax Benefit or the UCCB or if their parental status have changed.  For a child under 6, the monthly amount could be $160 and for a child 6 through 17, the monthly amount could be $60.

Family Tax Credit is a non-refundable tax credit for eligible couples with minor children.  This credit became effective for 2014 and subsequent taxation years and allows for up to $2,000 tax credit when couples tax split depending on their incomes.  In the case of separation or divorce, as long as there is a joint custody arrangement, both parents can claim the credit if each parent has an eligible spouse or common-law partner.  This credit will not show up on the 2015 TD1 – Personal Tax Credit Return that employees fill out for their employer as it is based on the intention of a taxpayer only.