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As per CRA: Only one parent can apply for Canada child benefit (CCB), it means only one parent can claim the child on taxes both during marriage and after separation. While spouses may agree on how they want to treat the children for tax purposes during the marriage, this decision becomes more complicated after separation.
Which parent claims the child on taxes after separation depends on whether you have shared physical custody or one parent has sole physical custody. Shared physical custody is when the child spends some time living in each parent’s house during the year. The amount of time the child spends in each household may be more or less equal or the child could only spend a small part of the year in one parent’s household (such as Christmas or summer holidays). Sole physical custody is when the child spends all their time with one parent, in one household.
For Canada child benefit (CCB) purposes, it is possible for one parent to claim the child on taxes if they have sole physical custody. But in cases of shared custody, the rule is that both spouses may have to split CCB payments for as long as shared custody continues. But the question of whether you have shared or sole physical custody will be determined based on the discretion of the CRA.
For more information please check:
Who can get the Canada child benefit
Overview of child and family benefits
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