Recommended Posts

My wife and I legally separated in 2013 and live in different households.  We have two sons, aged 11 and 10 and we have joint custody and joint guardianship for our children.  The children spent 50% with each parent.  We have a legally signed separation agreement which states that neither parent is required to make spousal or child support payments since we have joint custody and similar incomes.  Since we have two sons under the age of 18, can we both make a tax claim for Lines 305 and 367 each year or can only one of us make these claims?  For example, can my wife claim Lines 305 and 367 for our 11 year old for the 2015 tax year and can I claim Lines 305 and 367 for our 10 year old for the same 2015 tax year?


Share this post


Link to post
Share on other sites

As you have joint custody for your sons and as there are no support payments,

 - each parent can claim Line 305 for one son

 - each parent can claim Line 367, if applicable, for the same son

 - each parent can claim child care and physical or arts expenses for both sons

 

Here is how you will define the situation in your file and in your ex-wife's file.

 - let's name your sons Son-A and Son-B

 - assume that you choose Son-A for Line 305 then your ex-wife chooses Son-B for Line 305

 - assume that each parent incurred child care for both sons as well as physical or arts expenses

 

1) your file

 - you report the UCCB you received, as per slip RC62

   (as there is joint custody, UCCB should be split 50/50 between each parent)

 - Son-A, Controls page

   - designated child for Schedule 6 "Yes"

   - family caregiver amount "Family head to claim"

   - treated as dependant "Yes"

   - eligible dependant line 305 "Family head to claim"

   - single parent, include all UCCB amounts

     select "Yes" if your taxable income is above the first bracket in Schedule 1

   - CTB calculation "The child is in shared custody"

 - Son-B, Controls page

   - designated child for Schedule 6 "No"

   - family caregiver amount "Do not claim"

   - treated as dependant "No"

   - eligible dependant line 305 "Do not claim"

   - single parent, include all UCCB amounts "No"

   - CTB calculation "The child is in shared custody"

 

2) your ex-wife's file

 - she reports the UCCB received, as per slip RC62

 - Son-A, Controls page

   same as for Son-B in your file

 - Son-B, Controls page

   same as for Son-A in your file

 

Note that, starting in 2015, Line 367 has been renamed as the "Family Caregiver Amount" and it applies only to children under 18 who have an impairment in physical or mental functions.

Share this post


Link to post
Share on other sites

Hi,

 

I have two children, but they have not an impairment in physical or mental functions. which line should I claim? Line 305 or Line 367?

 

Also I cannot find "- eligible dependant line 305 "Family head to claim" in child's control page. Can you please tell me where it is?

 

Thank you.

Share this post


Link to post
Share on other sites

In the Child control page, please scroll down in the form and you will find the good section.

 

Note that, starting in 2015, Line 367 has been renamed as the "Family Caregiver Amount" and it applies only to children under 18 who have an impairment in physical or mental functions.

Share this post


Link to post
Share on other sites

Precision with regard to Flin13 question.

 

Line 367 does not apply as your children are in good health.

 

Line 305 applies only for one child if you are in one of the following situations

 - you are a single parent

 - you had a spouse in the year, and the child is yours

 - you separated in the year, and the child is yours

Share this post


Link to post
Share on other sites

Hi - quick follow-up question.  I am in exactly the same situation as Torsten above.  However, for some reason we forgot to change the UCCB and the RC62 for both children is in her name with the full amount. Can I simply include half of the amount on my tax return or will the CRA question why my ex spouse only claimed half of the amount that is on her RC62?  

 

Thank you for your help!

 

Martin 

Share this post


Link to post
Share on other sites

I was just wondering what I am doing wrong in trying to claim line 305. I have added my dependant, checked "family head to claim" where it prompts me to claim the eligible dependant, and the amount still isn't being claimed by the program. When I preview the tax return, there is still no amount on schedule 1 on line 305. Is there something I'm missing here? I don't know what options I haven't checked here. I am a single parent with a dependant son and I need this credit on my return.

Share this post


Link to post
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now