their GST/HST credit and CTB would be based on their 2013 whole year income. If their 2013 income is similar to 2014 income, I don't think they can get any GST credit or CTB. But if the child is under 6 years old, they can get $1,920/year Universal Child Care Benefit. For child aged between 7 & 17, they can get $720/year for UCCB. Hope this is helpful.