By now you should have received your Enhanced Universal Child Care Benefit (UCCB) payment for the first 6 month of 2015. The UCCB has increased from $100 per month to $160 for children under 6, and there is a new benefit for children aged 6 through 17 of $60 per month. If you have children between 6 and 17 and you did not receive your payment, you may need to register. While the UCCB has been enhanced, the government has cancelled the child tax credit for children under 18. The increase in the UCCB is $720 annually. The value of the child tax credit was approximately $338. Additionally, the UCCB is a taxable payment. So how far ahead you end up with the enhanced UCCB will depend on your tax bracket. People in the highest tax bracket in BC will come out ahead by about $100 per child. People who have no taxable income will keep the entire $720.