For tax purposes an eligible dependant is a very specific (and quite large) deduction. You should list all your children in the dependant section, but you can only claim one as an eligible dependant.
You might be eligible for this amount if you were single, divorced, separated, or widowed, and supported a dependant living in a home that you maintained. That dependant must have been either:
- your parent or grandparent by blood, marriage, or adoption (legal or in fact); or
- your child, grandchild, brother, or sister by blood, marriage, or adoption (legal or in fact) and either under 18, or with an impairment in physical or mental functions.
Just because you have a child does not mean that you can claim the eligible dependant amount. You cannot claim this amount for someone who was only visiting you.
The eligible dependant amount is claimed
instead of the spousal amount. You cannot claim it if you have a spouse or common-law partner with whom you live, regardless of your incomes. It is intended for a person who:
- is not living with a spouse or common-law partner; and
- is supporting a dependant.
Note:
Your dependant may live away from home while attending school. If the dependant ordinarily lived with you when not in school, we consider that dependant to live with you for the purposes of this amount.
For the purposes of this claim, your child is not required to have lived in Canada but still must have lived with you. This would be possible, for example, if you were a deemed resident living in another country with your child.
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