For Extra Expenses is the CCTB considered?

[got2bkid]

To split extras, does the amount of CCTB recieved for the children count as income? I have recieved conflicting answers on this question and need it resolved once and for all.
Thanks.

[KeepSmiling]

I believe that the CCTB is a non-taxable benefit and as such, is not included on line 150 of your tax return, nor is it included in determining the proportionate share of section 7 expenses that each should pay. The UCCB, on the other hand, comes with a completely separate set of rules, rules which the CRA is hardly clear on! It seems that recently the CRA has decided that the UCCB is taxable if the taxpayer is claiming child care expenses. So basically, if the UCCB is included in line 150 then it is included in the calculation, if it is not include din line 150, then it is not included. BUT -you can still claim that is a factor in calculating the "net" expenses.

I hope this makes some sense

[NBDad]

the only thing that counts is the line 150 amounts. So no, CCTB isn't included. UCCB is considered as taxable, so it's included. (it would already be reflected on the line 150 amount though, so asking if it "counts" is irrelevant)

If you have the children greater than 40% of the time, then you should already be in receipt of the CCTB 6 months of the year.

[Mess]

In my draft separation agreement there was a clause that the amount of CCTB had to reported each year, along with other tax and income info. I asked my lawyer why, since it didn't affect CS, and she said it was a standard clause because it WAS included in the calculations for section 7. This is consistant for the half dozen or so lawyers at the firm, as the law clerks put this in all separation agreements.

Now, different lawyers have different opinions, that is why get in all these law suits, but this is a specific question I asked and that is the specific answer I received. A week ago I would have answered differently, what NBDad says is also perfectly logical.