If I am in Canada but my child is not, should I be adding my child as a dependant?

[hortontammy-yaho]

My child is neither US nor Canadian for tax purposes

[there_hey · Accepted solution]

The Canada Revenue Agency (CRA) requires that you meet certain criteria before you can claim your child as a dependent on your tax return. One of the criteria is that your child must be a resident of Canada at some point during the tax year.

You cannot claim the amount for an eligible dependant, who did not live with you in a home that you maintained, at any time in the tax year. 

Note: However, there are some exceptions to this rule, such as if your dependant usually lives with you when not in school, the Canada Revenue Agency (CRA) considers that dependant to live with you for the purpose of this amount. For the purposes of this claim, your child is not required to live in Canada but they must still have lived with you. 

For more information please visit following pages: 

Who are Considered Dependants?

Can you claim an amount for an eligible dependant?

Claiming the Amount for an Eligible Dependant Credit

[hortontammy-yaho]

Thank you very much! That really helps.