What is the amount for an eligible dependant?
The amount for an eligible dependant is a non-refundable tax credit meant to help single adults who are financially responsible for at least one dependant.
For tax year 2018, the maximum amount you can claim is $11,809. If you’re claiming the Canada caregiver amount (formerly known as the family caregiver amount) for the same dependant, the maximum amount you can claim is $13,991.
The amount of the credit is reduced by your dependant's net income. For example, if your teenaged child earned $2,000 at a part-time job, $2,000 is deducted from the maximum amount you can claim.
Each household can only make one claim, even if there are several dependants in the household. You cannot claim this amount if you are claiming the amount for a spouse or common-law partner.
If you qualify for the amount for an eligible dependant, TurboTax automatically calculates the amount for you in your tax return. You can find the calculated amount on line 305 of your detailed tax summary.
Note: This tax credit is sometimes referred to as the "equivalent to spouse” tax credit, though the CRA does not refer to it in this way.
- Who can claim the tax credit for an eligible dependant?
- What is the family caregiver amount (FCA)?
- What is the amount for a spouse or common-law partner?
- How can I see a detailed summary of my return in TurboTax online editions?