Dependant

[AnastasiaS]

I have two kids. They were 11 and 17 last year. I see only one dependant on my Schedule 5. Why is that? 

[Geo123]

Hello AnastasiaS,

Formerly referred to as the Equivalent-to-Spouse amount, the Amount for an Eligible Dependant Credit is a Non-Refundable Tax Credit designed for single adults who are not claiming the spouse/common-law partner credit and who are responsible for the financial care of a relative.

Amount for an eligible dependent

You may be able to claim this amount if, at any time in the year, you met all the following conditions at once:

* You do not have a spouse or common-law partner;
* You supported a dependant in 2022; 
* You lived with the dependant in a home that you maintained. You cannot claim this amount for a person who was only visiting you.

In addition, at the time you met the above conditions, the dependant must also have been either. 
* Your parent or grandparent by blood relationship, marriage, common-law partnership or adoption; 
* Your child, your grandchildren, brother or sister and she is under 18 years of age or has, an impairment in physical or mental functions.

To claim the amount for an eligible dependant, you must first create the dependant's file. To create this file, follow the steps below:

1. On the "Interview" tab, click on "Add dependant" on the line to the right;

2. On the page entitled "Dependant identification", enter the dependant's information. Please note that the lines followed by a red asterisk are mandatory fields.

3. If the dependant is an adult, you must complete the page
"CRA questions", as well as the "Revenu Québec questions" for residents of Quebec and claim the solidarity tax credit.

4. If you have multiple several dependents, repeat step 1.

Once the dependant's file has been created, and you meet the eligibility criteria (see link below), the program will make the claim for the eligible dependant amount automatically with no additional entries required.

If you have 2 or more children, the program will automatically select the child for whom the eligible dependant amount will be claimed. However, if you want to choose a specific child for this claim, please follow these steps:

 1. On the "Left-side menu on the Interview tab" of the child's file, located on the left-hand side, click on "Controls".
2. Then, on the page appearing on the right, select "Let MaxBack decide" to the question "Claim this dependant as the eligible dependant on federal 30400?".

The program will claim the eligible dependant amount on line 30400 of the Federal return, and line 5816 of your provincial forms (other than Quebec, which does not have an equivalent form).

In addition, Schedule 5 will be generated by the program.
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

For additional information on the eligible dependant amount, please consult this link:

This link can also guide you:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30400-amount-eligible-dependant/you-claim-amount-eligible-dependant-line-30400.html