278 – Universal Child Care Benefit and income from a registered disability savings plan (RDSP)

Universal Child Care Benefit

If you received a retroactive payment of the Universal Child Care Benefit for one or more previous years, enter the amount shown on the RC62 information slip. If you had a spouse on the last day of 2022 (not necessarily your spouse on December 31, 2022), the person with the lower net income (line 275 of the return) must report the total of the amounts you both received.

Income from a registered disability savings plan (RDSP)

If you received amounts from a registered disability savings plan (RDSP), enter the amount shown in this respect in box O of the RL-1 slip.

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