In the event of a divorce, which spouse gets to claim the eligible dependent credit?

You can claim this credit if you lived with your child (under 18 years of age) in a home that you owned or rented. You cannot claim this amount for a person who was only visiting you. Further, you must have supported your child and you must not have a spouse or common-law partner. For the years after the year of separation, the Income Tax Act (ITA) stops a parent from claiming the eligible dependent credit if the parent is required to pay child support.

In the year of separation, the ITA stops a parent from claiming the Eligible dependent credit, if the parent claims a child support payment deduction for the year. In other words, in year of separation you can claim this credit even if you make child support payments, as long as you do not deduct support payments. However, child support payments are only deductible in very rare cases.

ABOUT THE AUTHOR

ALLAN MADAN

CA.CPA.CGA

Allan Madan is a CPA, CA and the founder of Madan Chartered Accountant Professional Corporation. Allan provides valuable tax planning, accounting and income tax preparation services in the Greater Toronto Area.

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