Madam Chair, there were in fact two changes to the UCCB in the budget. One was the tax treatment for single parents, and that was the tax treatment piece. There was also another enhancement that was provided this year, which has to do with allowing parents who have joint custody of their children to share the amount of the UCCB within the same month, so in a timely fashion. Rather than having to elaborate some sort of formula whereby one parent would get it for six months and the other parent would get it for the other six months, it will now be possible for parents to actually share the amount for their children. Those were the two enhancements.
On March 15th, 2010. See this statement in context.