Can you claim an amount for an eligible dependant (line 305)?

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

Can you claim an amount for an eligible dependant (line 305)?

Question 3

Did any of the following situations apply?

  • The dependant's net income (line 236 of his or her return, or the amount it would be if he or she filed a return) is $11,474 or more. However, if you claimed the family caregiver amount for the same dependant, the dependant's net income is $13,595 or more.
  • You or someone else is claiming a spouse or common-law partner amount on line 303 for this dependant.
  • Someone else is claiming an amount on line 305 for this dependent. If you and another person can both claim this amount for the same dependant (such as shared custody of a child) but cannot agree who will claim the amount, neither of you can make the claim.
  • The person for whom you want to claim this amount is your common-law partner.
  • Someone else in your household is making this claim. Each household is allowed only one claim for this amount, even if there is more than one dependant in the household.
  • You were separated from your spouse or common-law partner for all of 2016 because of a breakdown in your relationship and you were required to make support payments for this child for 2016.
Date modified:
2017-03-03