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

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

Answer

You are eligible to claim the amount for an eligible dependant on line 305 of Schedule 1, Federal Tax. Complete the appropriate part of your Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim for line 305.

Notes

The claim is for a child for whom you had to make support payments for 2016. However, if you were separated from your spouse or common-law partner for only part of 2016 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 305 (plus any allowable amounts on lines 315 and 318) if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever is better for you.

You cannot split this amount with another person. Once you claim this amount for a dependant, no one else can claim this amount or an amount on line 306 for that dependant.

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.

Special rules apply to claims for this amount if you were bankrupt during the tax year (see the section on bankruptcy in Interpretation Bulletin IT-513, Personal Tax Credits) or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA.

You have told us:

  • You were single, divorced, separated or widowed and supporting a dependant who lived with you in a home that you maintained, at any time in the tax year.
  • The dependant you supported was:
    • your parent or grandparent by blood, marriage, common-law partnership, or adoption; or
    • your child, grandchild, brother, or sister, by blood, marriage, common-law partnership, or adoption and under 18 years of age or had an impairment in physical or mental functions.
  • None of the following situations applied:
    • The dependant's net income was $11,474 or more. However, if you claimed the family caregiver amount for the same dependant, the dependant's net income was $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.

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Date modified:
2017-03-03