The amount for an eligible dependent credit is a non-refundable tax credit. It is designed for single adults who are responsible for the financial care of a relative.

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To be eligible:

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Single parents and separated parents who are not supported by or living with the other parent of their children may claim this credit. In some cases you can claim the credit for a dependent who is not a minor.

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To claim the credit, the dependent must live with you in a home you maintain. You cannot claim the credit if you take care of a dependent, but you live in a home maintained by your parents or someone else. You also cannot make an eligible dependent claim for someone who was only visiting you.

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Definition of dependant:

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For the purposes of this credit, the dependent may be your parent or grandparent, or a child under the age of 18 who is your child, grandchild, brother/sister through birth, adoption, marriage or common-law partnership. To claim the credit, the dependant’s earnings must be less than the current year’s Basic Personal Amount - check the CRA website for current year amounts.

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Your claim will be reduced by the dependent's earnings. If your dependent has any earnings, complete their tax return first and enter the amount from Line 23600 - Net Income of their tax return on your own return.

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Exceptions to Eligibility:

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There are some exceptions to eligibility where you are not allowed to make the claim. See below for examples:

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If you or someone else is declaring an amount on Line 30300 as their spouse/common-law partner on their tax return, you cannot claim that person as your dependent.

For example, if your grandmother is dependent on you but your grandfather claims the spouse credit for her, you cannot claim her as a dependent, regardless of how involved you are in her care. Only “one person per household” is allowed to make this claim, regardless of the number of dependents in the house.

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If someone else (usually the other parent) is claiming an amount on Line 30400  of their return for this dependent, you cannot make a claim for that same dependent.

For example, you and the other parent have shared custody and can both claim the amount for the same dependent, you must agree on who will claim the amount. If you cannot agree, neither of you can claim the Amount for an Eligible Dependent for that child.

If you are “required” to make child support payments for a child and the other parent is not required to, you cannot claim the Amount for an Eligible Dependant for that child. Only the parent who does not pay child support can claim the amount.

Another thing to keep in mind is that you can only make the claim for one dependent.

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