My daughter is 22, lives with her mother, (ex wife) not me, and has a mental impairment so she cannot work. I support her financially. Are there any credits I can claim?

[dforsyth]

Keep in mind the support I give is voluntary as she is well over 18 and child support payments are not legally required. She does not qualify for a disability credit (CRA rejected the application) but may qualify for being "impaired".

Remember also that she does not live with me.

[TurboTaxJeffrey · Accepted solution]

Depending on if your daughter has any income, you might be able to claim an Infirm Dependant amount:

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/306/menu-eng.html

Also if your daughter has the Disability Tax Credit on file with CRA then, again depending on her income, she may be able to transfer a portion of the disability tax credit to you (providing she does not need all of it to reduce her taxable income).

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/318-eng.html

You say the child support payments are not legally required...if such is the case, and it's just money you are sending to your daughter or to your ex, then you might be able to claim either or both of the above amounts, providing that your ex hasn't made a claim for credits for your daughter.  If your wife makes any claim for credits for your daughter, then you will not be able to make any claims yourself.  If the child support payments are due to a written agreement or a  court order, then you are not able to claim any personal amounts in regards to your daughter.

[dforsyth]

Thank you for your answer, and TonyC1's as well. Between the two, and the comments back and forth to shed light on things, I think I have a better understanding of how this is to be handled. Just to be clear about my situation, my daughter doesn't work and has no income. She is not able to be declared "disabled" and get the DTC as she is able to function in dailiy life quite fine, but is impared with a form of autism and Dr's have agreed that working in not in her immediate future unfortunately. My suport payments arise from a voluntary agreement for child support until she turned 18, afterwhich they are voluntary. I understand that any claim I might make is dependant on her mother NOT making any such claim. Problem is, I have no knowledge of exactly what claims her mother is making for her dependancy as she's feircly private with those dealings.
I've read on other boards and sites that the claim could be split between the two parties through mutual agreement, but I see know where in turbotax on how to make such a split credit claim.
In any event, thank you very much for the information.

[TonyC11]

If she has a medically acknowledged impairment, then Infirm Adult Dependant credit applies.
But generally the partner who provides necessities of life ( food, shelter, social support) is the person who claims that credit.
Regardless of whether you provide financial support for your daughter, the fact that she doesn't live with you is the cricial factor.

[TurboTaxJeffrey]

Tony, Infirm Dependant can only be claimed if the dependant does not live with the taxpayer.  If the dependant lives with the taxpayer, then it is the Caregiver amount.

[TonyC11]

if the partner is claiming Caregiver amount, then the asker is not able to claim Infirm Adult dependant for the same person.

[TurboTaxJeffrey]

Which is what I said...if dforsyth's ex is making any claims for the daughter, then dforsyth will not be able to make any claims himself...or CRA will disallow all claims, forcing dforsyth and his ex to come to an agreement.  However, if dforsyth's ex is NOT making any claims for the disabled daughter, and the child support payments are not court ordered, then dforsyth is able to make the claim for Infirm Dependant, depending on his daughter's income, and if the daughter has the DTC then any portion not used by the daughter may be transferred to dforsyth.

[TonyC11]

The stipulation for Caregiver amount is that the Dependant must live with you.
For Infirm Adult Dependent credit , a requirement is that the dependant is a resident of Canada. There is no requirement that the dependant live at another address from you, though they might.
Other than those stipulations, either credit could be claimed, but only by one person for the same dependant.

Caregiver credit does have rather wider application, for example for parents over 65 but not considered infirm. However there is an area of duplication in the credits, which awaits a cleansing of the schedule 1 credits.

[TurboTaxJeffrey]

If the dependant lives with the taxpayer, then the caregiver amount is claimed, as the income threshold is higher than the claim for Infirm Dependant.  If the dependant does not live with the taxpayer then the Infirm Dependant is the option available.  I am fully conversant with the implications of the Caregiver amount, however as the dependant in question is 22, the ovet 65 stipulation is a non-issue.

And I have already mentioned that only one parent could make claims...however as to whom would make those claims is something that the parents would have to discuss.