Can you deduct Line 305 Amount for an Eligible Dependent for multiple dependents? Or can this be applied only to one of your dependents?

[TurboTaxMary-Ann · Accepted solution]

The claim for Eligible Dependent can only be made for one dependent.

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:

• You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person.
• You supported a dependant in 2016.
• You lived with the dependant (in most cases in Canada) in a home you maintained. You cannot claim this amount for a person who was only visiting you.

In addition, at the time you met the above conditions, the dependant must also have been either:

• your parent or grandparent by blood, marriage, common-law partnership, or adoption; or
• your child, grandchild, brother, or sister, by blood, marriage, common-law partnership, or adoption and under 18 years of age or had an impairment in physical or mental functions.

[jadchor]

Thank you. To further clarify this answer, if I have two dependents and meet all the conditions you listed above, can I use line 305 deduction one time for my first dependent and one time for my second dependent?

[TurboTaxMary-Ann]

You can only claim one dependent on your tax return for line 305.  It doesn't have to be the same dependent each year, that is entirely up to you.