The Eligible Dependent Credit allows taxpayers without a spouse to claim a tax credit for a dependent who lives with them and relies on them for support. In most cases, the dependent is a person’s child, however, other dependents, such as parents, grandparents and grandchildren also qualify. To get help, ask a lawyer now.

Who qualifies as an Eligible Dependent?

Eligible dependents can include:

• Children under 18 years of age who live with you
• Children 18 years of age or older if they are disabled or unable to support themselves
• Relatives with disabilities who rely on you for support.

Who can claim the credit?

To claim the credit, you must:

• be a resident of Canada for tax purposes.
• live with the dependent
• be the primary caregiver, providing  the majority of financial and emotional support for the dependent.
• be single, divorced, separated or widowed, and
• the dependent is not claiming the credit.

Can both parents claim the credit?

Only one parent can claim the tax credit for the same dependent, in the same tax year. The parent who claims the credit normally is the primary caregiver of the child.

Even in cases of shared custody, where the child spends equal time (or at least 40% of the time) with each parent, only one parent can claim the credit for the same dependent in any given tax year. However, parents can alternate who claims the credit each year, or if they have two children (or more) each parent can claim one of the children (or more, depending on how many children they have). Often, this arrangement is set out in a separation agreement and is based on the child’s best interest and the financial situation of each parent. If parents cannot agree as to who should claim the credit, the Canada Revenue Agency (CRA) will make the final decision.

To make a claim for the Eligible Dependent Tax Credit credit, you must complete the correct section of your tax return as well as provide information about your dependent including their income (if any).

How much can you claim?

The credit amount varies by province or territory. For the 2024 tax year, the federal amount is $15,000. Remember, this amount can be used to reduce the amount of taxes owing but cannot be used to claim a refund.

Get help

For advice and assistance with tax planning, a CRA tax dispute, or other tax issues, contact KPK Law.

Personal and business tax issues are vast and complicated. To get help, ask a lawyer now.

								
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