When a single parent wishes to "claim a dependant", what they are in fact claiming is the "Amount for an Eligible Dependant" credit. This was formerly called the "Equivalent to Spouse" credit.
In the case of "shared custody", CRA has special rules that must be considered before you make this claim. These include:
- Are you or the other parent required to pay child support for this child? As a rule, the parent required to pay support, cannot make the Eligible Dependant claim.
- Are you the only person claiming this child? If only one child is involved, you must be in agreement with which parent claims that particular child if both parents are eligible to.
- Failure to agree on this can result in CRA denying the claim for both.
More information can be found in this CRA publication: Child custody and the amount for an eligible dependant
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