Filing Your Return -> Child Amount Tax Credit
Line 367 Child amount tax credit for children under 18
Income Tax Act s. 118(1)(b.1)
This federal non-refundable tax credit is available for dependent children under 18 who ordinarily reside with the parent(s) throughout the taxation year. This tax credit was first started in 2007. The October 2014 Federal Tax Update eliminated this tax credit for 2015 and later years, in conjunction with the increase to the Universal Child Care Benefit (UCCB) for children under 6, and the introduction of UCCB (in a lower amount) for children ages 6 to 17. The Child Care Expense Deduction will also increase. There has been no change to the Canada Child Tax Benefit (CCTB), which provides monthly payments to eligible families.
Details of the child amount tax credit (last year available is 2014):
For 2013, the actual annual federal tax reduction resulting from this tax credit was $335 (15% x $2,234) per child. For 2014 it is $338 (15% x $2,255).
For 2012 and later years, the child amount tax credit is increased by the Family Caregiver Amount tax credit for each child who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the child's personal needs and care, when compared to children of the same age. With the elimination of the child amount tax credit for 2015 and later years, the Family Caregiver Amount will still be available for eligible children.
The federal TD1 Personal Tax Credits Return form, which is used to determine income tax deductions for employees, now includes this tax credit amount. For more information, see the article on the TD1 form on our Personal Tax page.
See the Canada Revenue Agency (CRA) information on the Child Amount Tax Credit.
Tax Tip: Make sure the federal TD1 form is completed and given to your employer, if you were previously eligible for this credit.
Yukon also provided a tax credit for dependent children under the age of 18, and this tax credit is indexed for inflation. However, the Yukon tax credit mirrors the federal tax credit, so it is also eliminated for 2015 and later years.
Saskatchewan provides a child amount tax credit for children under the age of 19, and the amount is indexed for inflation. In Saskatchewan, this tax credit is not available for a child if the equivalent to spouse amount was claimed for that child.
For the amount of the Saskatchewan and Yukon tax credit, see the tables of non-refundable tax credits.
Children under 6
See Child Care Benefit Tax Credit on the NS Finance website.
PEI amount for young children
Nunavut amount for children less than 6
The above tax credits for children under 6 are included in the Canadian Tax Calculator. However, to make things simpler the tax credit is based on the amount of Universal Child Care Benefit (UCCB) received for the children. With the increase in the UCCB, and addition of UCCB for children 6 and older, the calculator will be revised in the near future.
Other Tax Credits for Children
Revised: November 25, 2015
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