Eligible Dependents

[bhumber]

Hi there.  So I have a couple with two children who separated last year(2022).  They would now be considered as two single households and therefore I was wondering if each parent could claim one child each as a dependent allowing both of them to claim the Eligible Dependent amount found online 30400 of their respective tax returns?

[Geo123]

Hello bhumber,

Section 118(1)(b) of the Income Tax Act allows a separated person living as a single individual to claim a tax credit for a dependent child living with them.  However there are special considerations when it comes to the child support,  ie you make child support payments for a child and the other parent does not, you cannot claim an amount for an eligible dependant.  It is best to check with the CRA.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/support-payments/shared-custody-amount-eligible-dependant.html

 

[GUEST13]

Hi @Geo123, 

My daughter qualifies as an eligible dependent as she is over 18, living at home and is a full-time student.  She also has a dependent who lives with us part-time and co-parents with the father.  

Questions:

1) Do I claim my daughter and grandson on my tax return? 

If so what are the pros and cons of this?

2) Do I claim my daughter as a dependent, but file a separate tax return for her and her son?

Observation: If I do it separately she will be eligible for a much higher return.

3) When filing do both parents (co-parenting) claim the child on their return and is there a way to indicate the 60/40 care agreement?

I'm also in the province of QC