Which parent should add the child to their tax return of 2023?

[atia]

A child had been living under mother's care and mother was getting CCB.
The child moved out of mother's care to father's care on Nov 21, 2023.
The CRA was notified in time and CCB began flowing to the father in Dec 2023.  

Both parents have been officially divorced and live separately for years.
Both file tax returns separately as divorced.

Q: Which parent should add the child to their tax return of 2023?

Option 1: Should the mother remove the child from her 2023 tax return file since NOT doing so will result the CCB/GST to be calculated for entitlement to mother for the benefit year July 2024 - June 2025?

Option 2: If the mother removes the child from this return, then, will she have to pay back the CCB that she received for the child during the child was under her care until Nov 21, 2023?

Your response to this query will highly be appreciated.

[Geo123]

Hello atia,

Please contact the CRA or consult with a tax advisor.  This COMMUNITY forum does not provide tax advice or suggestions.

You can also contact teh CRA

To contact CRA :

1-800-959-8281 for inquiries related to individuals.

 Telephone numbers – Canada Revenue Agency / CRA wait times:

https://www.canada.ca/en/revenue-agency/corporate/contact-information/telephone-numbers.html