can uccb be considered income on my child
report all the UCCB income in the taxpayer's own income (line 117 of the tax return), or. report all the UCCB income in the income of a dependent for whom the eligible dependent (line 305, aka equivalent to spouse) is being claimed.If the eligible dependent amount is not being claimed, all of the UCCB income can be reported in the income of a child for whom the UCCB was received.In this case, the taxpayer will report the UCCB amount on line 185, below and to the left of line 117 on the tax return. Line 117 should remain blank.eport all the UCCB income in the taxpayer's own income (line 117 of the tax return), or. report all the UCCB income in the income of a dependent for whom the eligible dependent (line 305, aka equivalent to spouse) is being claimed.