Who can claim the tax credit for an eligible dependant?

by TurboTax• Updated 2 weeks ago

You may be able to claim the amount for an eligible dependant if you met all of the following criteria at the same time during the tax year. Once you claim this amount for a dependant, no one else is allowed to claim this amount for that dependant, or the amount for an infirm dependant for the same dependant.

You didn't live with a spouse or common-law partner
You didn't financially support or receive financial support from a spouse or common-law partner
You supported a dependant who was one of the following, and
- Your parent or grandparent by blood, marriage, common-law partnership, or adoption, or
- Your child, grandchild, or sibling by blood, marriage, common-law partnership or adoption and under 18 years of age. If the dependant was older than 18, they must have had an impairment in physical or mental functions.
Your dependant lived with you in a home that you maintained (in most cases in Canada). You cannot claim this amount for someone who was only visiting you.

Note: The amount for an eligible dependant can't be split between two parents.

Restrictions

You can't make the claim if any of the following conditions apply, even if you meet all the eligibility requirements:

You’re claiming the spouse or common-law partner amount
Someone else in your household is claiming this amount. Each household can claim this amount once per tax year, even if there were several dependants in the household.
You or someone else is claiming the spouse or common-law partner amount for the dependant
You made or received support payments for the dependant during the tax year, unless certain conditions are met

If you're separated or share custody of your dependant

If you were separated from your spouse or common-law partner during the tax year because of a breakdown in your relationship, or if you share custody of your dependant child with the child’s other parent:

If you made support payments for the dependant during the tax year, you can claim the amount for an eligible dependant only if you don’t claim the support payments you made to your spouse or common-law partner during the tax year on your return. You can choose whichever option is best for you.
You can't claim the amount for an eligible dependant if you received support payments for the dependant
If you and another parent share custody of the dependant, or if you both make support payments, only one of you can make the claim. If you and the other person(s) making support payments can't agree on who will claim the amount, neither parent may claim the amount. In this case, if you’re claiming the dependant, don't include the support payments you made on your return (but do include support payments you received).