My daughter is separated from her husband. Two kids age 12 and 10 live with Dad. He pays her alimony (after taxes) and he claims tax credit for one child. She takes care of children after school some days and they stay with her every second weekend.Can she claim the tax credit for the other child?
No, only if the child actually "lives" with her is she able to make the claim for the Eligible Dependant Amount for that child. CRA has strict rules for claiming this amount for children as noted below. Also, if you are "required" by law to make support payments for a child, you are not able to make this claim.
"You may be able to claim this amount for one other person if at any time in the year you met all of the following conditions at once:
This information and more about claiming the Eligible Dependant Amount can be found at this CRA link: https://bit.ly/2U4mL6A