My son lived with me until August 1st 2016 then moved in with his grandma. She now receives his child tax. Do I claim him for the 2016 year or so does she?

[TurboTaxJeffrey · Accepted solution]

If your son's grandmother's marital status is married or common-law, she is not able to make a claim for eligible dependant for your son.  If you were single, divorced, or married in 2016, you may claim the credit.  If you were married or common-law then you would not be able to make the claim.

If your son's grandmother is single, divorced, or widowed, then either of you can make the claim, but not both...and the claim can not be split between your two tax returns.  In this case you would have to have a conversation with your son's grandmother to decide who would make the claim.  If you both try to make the claim, CRA will disallow both until you come to an agreement.

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/305/lgbl-eng.html