Justin Trudeau and the federal Liberals have unveiled their Fairness for the Middle Class plan as part of their 2015 election platform. 

A key element of this plan includes a new, single, simple Canada Child Benefit that will:

• send famililes a tax-free, monthly benefit worth up to $533 per child
• replace the Universal Child Care Benefit (UCCB)
• cancel income splitting and other tax breaks
• build on the Canada Child Tax Benefit (CCTB) and the National Child Benefit Supplement (NCBS)
• be indexed to inflation year to year

The Fairness for the Middle Class plan also includes more tax breaks to the middle class and cancelling of tax breaks and benefits for more wealthy Canadians.