My 17 yo daughter (in high school) had a part-time job in 2015 and made $5,100. She will be filing income tax this year (her first). Can I still claim her as a dependent?

[TurboTaxJeffrey · Accepted solution]

Yes you can claim your daughter as a dependant.  If you are a single parent, then your eligible dependant claim will be reduced by the $5100 that she earned, however you are able to indicate the UCCB as income for your daughter as well, potentially saving you taxes at a higher tax bracket.

If you have more than one child, you may wish to indicate that the child with the lowest income is your eligible dependant, as the amount of the UCCB does need to be included as the income of your eligible dependant should you choose to not include that income on your own taxes.

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/117-eng.html