universal child care benefit (UCCB)
UCCB is taxable. You can file UCCB after 18 monthes since entering canada.
if you repay|payback to CRA, you can|must fill UCCB repayment. like `Child care expenses`, `Moving expenses`, this amount will be deducted from your total income before caculating taxable income.
(Year 2013, Year 2014, ...)The UCCB repayment amount you must fill into line 213 is the amount shown in box 12 of the RC62 slip, while the UCCB amount is in box 10
if the spouse with lower net income does not apply for UCCB, but you applied for it, CRA will require you repay the paid amount to them.
Since Oct 2014, I got UCCB (about) $160 per month, and during the payment period until Jun 2015, I got $1,260.0.
On 28,Feb,2016, my work permit ended(and CRA may thought I left Canada), so during Jul 2015 to Feb 2016, I got $1,280.0.
As my wife should apply for UCCB instead, I will repay this two amounts, in totally, $2,540.