This is not new. To see if you are eligible to claim the Eligible dependant amount, please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/305/menu-eng.html If you were eligible to claim this amount on a prior year's tax and return and didn't, you should request an adjustment to that year's return. For info on how to proceed in this regard please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/chngrtrn-eng.html
