What are the situations in which you cannot claim the amount for an eligible dependant?

Even if all of the conditions have been met to claim the amount for an eligible dependant (read Can you claim the amount for an eligible dependant?), you cannot claim this amount if any of the following apply:

• You or someone else is claiming a spouse or common-law partner amount (line 303) for this dependant.
• The person for whom you want to claim this amount is your common-law partner. However, you may be able to claim the amount on line 303.
• 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.
• 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.
• 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.

Forms and publications

• General Income Tax and Benefit Package - Guide, Returns, and Schedules

Date modified:

2017-03-03